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Officer charged with collection, etc., of revenue, refusing to

permit inspection of his books. SEC. 440. Every officer charged with the collection, receipt or disbursement of any portion of the revenue of this state, who, upon demand, fails or refuses to permit the controller or attorney general to inspect his books, papers, receipts, and records pertaining to his office, is guilty of a misdemeanor. [Pen. Code.]

Presenting fraudulent bills or claims for allowance or payment.

SEC. 72. Every person who, with intent to defraud, presents for allowance or for payment to any state board or officer, or to any county; town, city, ward, or village board or officer, authorized to allow or pay the same if genuine, any false or fraudulent claim, bill, account, voucher, or writing, is guilty of felony. [Pen. Code.]

Controller not to draw warrant for any claim not audited by

state board of examiners. SEC. 672. The controller must not draw his warrant for any claim unless it has been approved by the state board of examiners, and when, hereafter, the controller is directed to draw his warrant for any purpose, this direction must be construed as subject to the provisions of this section, unless the direction is accompanied by a special provision exempting it from its operation. [Pol. Code.]

No other compensation than that allowed by directors.

SEC. 1591. No officer or employee shall receive, directly or indirectly, any compensation for his services other than that prescribed by the directors; nor shall he receive any compensation whatever, directly or indirectly, for any act or service which he may do or perform for or on behalf of any contractor, or agent, or employee of a contractor. For any violation of the provisions of this section the officer, agent, or employee of the state shall be discharged from his office or service; and every contractor, or employee, or agent of a contractor engaged therein, shall be expelled from the prison grounds, and not again permitted within the same as a contractor, agent, or employee. [Pen. Code.]

Salaries of officers.

SEC. 1029. Unless otherwise provided by law, the salaries of officers must be paid out of the general fund in the state treasury, monthly, on the last day of each month. [Pol. Code. ]

When state officers, etc., are to report.

Sec. 332. All officers, boards of officers, commissioners, trustees, regents, and directors, required by law to make reports to the governor or legislature, except the controller of state, must send the original draft of such reports to the governor before the fifteenth day of September, in the year eighteen hundred and ninety-two, and in every second year thereafter. The controller of state must send his report to the governor before the fifteenth day of December in eighteen hundred and ninety-two, and in every second year thereafter. [Pol. Code.]

Blanks for estimates.

SEC. 241. Not less than forty days before the beginning of each regular session of the legislature the controller of state shall send to the head of each administrative department of the state government and to each board or commission in charge of any educational, charitable, penal or other institution supported wholly or in part by appropriation from the state treasury, a blank form, to be filled out by such head of department, board or commission with an itemized statement of the amounts of money which, in the opinion of such head of department, board, or commission, will be required for the proper support, maintenance, extension or improvement of the department or institution in his or their charge during the two fiscal years next ensuing. The officers, boards, and commissions receiving such blank forms shall return them, properly filled out and accompanied by such brief explanatory statements as they may deem proper, to the controller not less than fifteen days before the opening of the regular session of the legislature. [Pol. Code.]

Claims to be filed.

SEC. 243. Any person having a claim against the state, which requires action by the legislature, shall file with the controller a statement of the amount of such claim, together with a brief statement of the facts upon which it is based, not less than twenty days before the opening of the regular session of the legislature. [Pol. Code.]

Estimates forwarded to legislature.

SEC. 244. Within ten days after the opening of each regular session the controller shall furnish to the governor and to each members of the legislature a tabulated account of the various amounts requested in the statements returned to him in accordance with sections 241 and 242, and a list of the private claims filed under section 243. Such account shall show the several amounts asked for, the total for each department or institution, the grand total, and a brief description of the purpose for each proposed appropriation. [Pol. Code.]

Payment of monthly collections into state treasury.

SECTION 1. All moneys belonging to the state, received from any source whatever, by any commission or commissioner, by the board of trustees, board of managers, board of directors, or executive officer, as the case may be, of any state hospital, asylum, prison, school, or harbor, supported by or under the control of the state, shall be accounted for at the close of each month to the state controller, in such form as the controller may prescribe, and at the same time, on the order of the controller, be paid into the state treasury, and credited to a fund to be known as the contingent fund of the particular institution from which such moneys are received, and the same shall be expended under the same laws and provisions as now govern the expenditure of moneys appropriated for the support of such institutions; provided, that all moneys collected by boards of harbor commissioners shall be paid into the harbor improvement fund of the respective harbor where collected, except so much thereof as may be necessary to pay the expense of urgent repairs, not to exceed in the aggregate six thousand dollars per month, which sum, if so much be required, may be used in repairing the wharves, piers, landings, thoroughfares, sheds, and other structures, and the streets bounding on the water front under the jurisdiction of the board, without advertising for proposals therefor; provided further, that in every case where the law directs the board of trustees, managers or directors, or officer, to refund any money upon the death or discharge of any inmate of said hospital, asylum, prison, school, or other institution, or to provide a discharged inmate with any sum of money, or with wearing apparel, said amount shall be paid by the board of trustees, managers or directors, or officer, upon demand ; and in the statement to the controller, herein provided for, these amounts shall be itemized and the aggregate deducted from the amount to be paid into the state treasury.

SEC. 2. Immediately upon the passage of this act, any moneys belonging to the state now in the hands of the boards of trustees, managers, or directors of the institutions mentioned herein, or of any treasurer or secretary thereof, shall be accounted for to the controller and paid into the state treasury to be credited and disposed of in the manner hereinbefore indicated.

SEC. 3. All acts and parts of acts in conflict with this act are hereby repealed.

SEC. 4. This act shall take effect immediately. [Stats. 1899,

p. 110.]

Moneys received or collected by the wardens and the disposi

tion thereof. SEC. 1584. All moneys received or collected by the warden of San Quentin prison shall be reported to the state controller on the first day of each and every month in such form as the controller may require, and at the same time shall be paid into the general fund of the state treasury on the order of the controller, except so much thereof as shall be necessary to be paid into the jute revolving fund as required by the provisions of an act of the legislature approved March ninth, one thousand eight hundred and eighty-five, and amended March sixteenth, one thousand eight hundred and eighty-nine, and of any other act amendatory thereto or supplementary thereto, and also except so much thereof as shall be received by the warden of said San Quentin prison from the officers and employees thereof in payment for supplies purchased and for commissaries furnished to them by the said San Quentin prison which shall be paid by the warden of said San Quentin prison into the state treasury to the credit of the appropriation for the support of said San Quentin prison. All moneys received or collected by the warden of Folsom prison shall be reported to the state controller on the first day of each and every month in such form as the controller may require and at the same time shall be paid into the state treasury to the credit of the Folsom state prison fund, excepting so much thereof as may be necessary to pay the expenses and money allowed discharged prisoners under the provisions of this title. The wardens shall require vouchers for all moneys by them expended and safely keep the same on file in their respective offices at the prisons. For all sums of money required to be paid other than for the uses above named, as well as for said uses when there is not sufficient money in the hands of the warden, drafts shall be drawn on the controller of the state, signed by at least three of the directors, and the controller of state shall draw his warrant on the state treasurer who shall pay the same out of any moneys belonging to the state prison fund or appropriated for the use or support of the state prisons. The amount of all money retained by the wardens and the aggregate amount paid out shall be reported quarterly to the controller of state and the proper entries shall be made on the controller's books. [Pen. Code.]

Manner of disbursement of appropriations.

Sec. 2. Not more than five hundred dollars of the moneys hereby appropriated for the support of each of the institutions of the state shall be used for permanent improvements, but shall be used solely for the payment of salaries and traveling expenses of the commissioners or directors having charge of the same (when such salaries or expenses are allowed by law), the salaries of employees, the purchase of material and supplies for the use of said institutions, and for such incidental and current expenses as may be necessarily incurred for the proper management and support of said institutions. [The above appears in all general appropriation acts.]. Itemized verified statements to be rendered.

SEC. 3. All persons having demands against the state, the various state officers, and the officers of all institutions under the control of the state, except the governor, to whom and for which appropriations other than salaries are made under the provisions of this act, shall, with their biennial report, submit a detailed statement, under oath, of the manner in which all appropriations for their respective departments and institutions have been expended, and the state board of examiners is hereby expressly prohibited from allowing any demand payable out of any such appropriations until the same are presented in itemized form, accompanied by affidavit and voucher for money expended by them, stating specifically the service rendered, by whom performed, time employed, distance traveled, and neces

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