8422.26     WARRANTS PAYABLE TO COUNTIES  
(Revised 9/82)

When payment is to be made to a county, or an agency or office of a county, payment will be made to the County Treasurer (unless there is a statutory basis to do otherwise). Where payment is made to the County Treasurer, agencies will forward to the State Controller's Office: (1) a copy of Remittance Advice (Std. Forms 404, or 404c, or a customized form approved by State Controller's Office–Division of Disbursements and General Services Forms Management, see SAM Section 1601) for mailing the warrant to the County Treasurer; and (2) an extra copy for the County Auditor. The latter will be forwarded to the State Controller's Office in a separate legal-size plain envelope marked "County Auditor's Copy" and stapled to the Remittance Advice Envelope, Std. Form 403. The Remittance Advice will show the name of the State agency filing the claim and properly identify the payment by reference to the invoice, agreement, or subvention program with a legal reference, if pertinent, and subvention program account code. Appropriate abbreviations may be used.

Below is a portion of the Revenue Chart of Accounts of the Counties pertaining to aid from other government agencies. (The entire chart is contained in the Accounting Standards and Procedures for Counties manual.) Use of these subvention program account codes on applicable remittance advice will aid counties in accounting for payments.

Account
Code        Description
 
23             State-alcoholic beverage license fees
24             State-aid for aviation
25             State-highway users tax
26             State-motor vehicle in-lieu tax
27             State-trailer coach in-lieu tax
33             State-health-administration
35             State aid for cerebral palsy
36             State aid for mental health
37             State aid for tuberculosis control
38             Other State aid for health
39             State aid for agriculture
40             State aid for civil defense
41             State aid for construction
42             State aid for corrections
43             State aid for county fairs
44             State aid for disaster
45             State aid for veterans' affairs
46             Homeowners' property tax relief
47             Business inventory property tax relief
47.1          Livestock head-day tax reduction
49             State-other
52             Federal-health-administration
53             Federal aid for construction
54             Federal aid for disaster
55             Federal forest reserve revenue
56             Federal grazing fees
60             Federal flood control receipts
60.1          Aid for medical assistance State and Federal
62             State-apportionment of off-highway in-lieu tax