California Government Code
(a) As an alternative to Section 29370, the board of supervisors may, by resolution, authorize the county auditor to perform the functions of the board in establishing, increasing, reducing, or discontinuing any county officers cash difference fund.
(b) The resolution adopted by the board of supervisors may set the amount of the fund. If the board of supervisors adopts the resolution, the county auditor shall do all of the following:
(1) Be subject to the same requirements and limitations otherwise prescribed for the board of supervisors in this article.
(2) In lieu of acting by resolution, act by signed statement having the same content otherwise prescribed in this article for resolutions.
(3) Render a written report to the board of supervisors at the end of each fiscal year identifying the cash difference funds in existence during the fiscal year, the amount of those funds, and the officer using the fund. The board of supervisors may require the county auditor to give an account of the cash difference fund at any other time.
(c) The county auditor shall send a copy of his or her signed statement to each county officer or administrative head of a county department who has the fund.