Skip to content

Chapter 10 — FINANCE TAXATION AND OTHER FISCAL MATTERS ,,›Article XIII — FUNDS

SEC. 10.82. "CASH DIFFERENCE AND OVERAGE FUND."

San Francisco Administrative Code · 2025 edition · updated 2026-07-25 · San Francisco

(a) "Cash Difference and Overage Fund." The Controller shall create a "Cash Difference and Overage Fund" for the use of any county officer or the administrative head of any county department or judicial district handling judicial funds into which all cash shortages and overages shall be deposited.

(b) Regulation of Cash Difference and Overage Fund. The Controller may increase, reduce, or discontinue any Cash Difference and Overage Fund. The Controller may issue regulations regarding management and reporting of such funds.

(c) Reports of Cash Deficits and Overage. Any officer or employee in any county office, or department, or judicial district in which a Cash Difference and Overage Fund has been created, who receives and disburses money placed in his or her custody as directed by law or by official authority, shall submit a written report, through his or her respective department head, to the Controller at a frequency to be determined by the

Controller, but at least annually, setting forth the exact sum of any cash deficit or overage in his or her account for that reporting period. Failure to report on the cash deficit or overage as required by the Controller is a violation of this Section.

(d) Recordation of Deficit. When a cash deficit is reported to the Controller, as herein provided, the Controller shall direct how to record and report such cash deficit.

(e) Recordation of Overage. When an overage is reported to the Controller, the Controller shall direct how to record and report such cash overage.

(f) Reports to the Board of Supervisors. The Controller shall submit a written report to the Board of Supervisors after the end of each fiscal year identifying the Cash Difference and Overage Funds in existence during the fiscal year, the amount of those funds, and the department using the fund. The Board of Supervisors may require the Controller to give an account of the Cash Difference and Overage Funds at any other time.

(g) Administration of this Section. The Controller shall establish rules and regulations for the administration of the purposes of this Section.

(Added by Ord. 316-00, File No. 001911, App. 12/28/2000; amended by Ord. 173-11, File No. 110583, App. 9/12/2011, Eff. 10/12/2011) (Former Sec. 10.82 added by Ord. No. 2955(1939), Sec. 1; repealed by Ord. 316-00, File No. 001911, App. 12/28/2000)

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸ Contents — San Francisco Administrative Code
San Francisco Administrative Code
  1. Chapter 1 — GENERAL PROVISIONS
  2. Chapter 2 — BOARD OF SUPERVISORS
  3. Chapter 2A — EXECUTIVE BRANCH
  4. Chapter 2B
  5. Chapter 3 — BUDGET PROCEDURES
  6. Chapter 4 — CITY BUILDINGS E UIPMENT AND VEHICLES , Q,
  7. Chapter 5 — COMMITTEES
  8. Chapter 6 — PUBLIC WORKS CONTRACTING POLICIES AND PROCEDURES
  9. Chapter 7 — DISASTER COUNCIL
  10. Chapter 8 — DOCUMENTS RECORDS AND PUBLICATIONS ,
  11. Chapter 9A — FARMERS' MARKET
  12. Chapter 9B — FLEA MARKET
  13. ▸ Chapter 10 — FINANCE TAXATION AND OTHER FISCAL MATTERS ,,
    Overview
    1. SEC. 10.01. EFFECT OF APPROPRIATION ORDINANCE.
    2. SEC. 10.02. CASH RESERVE FUND AND SUPPLEMENTAL APPROPRIATIONS.
    3. SEC. 10.03. EMERGENCY RESERVE FUND.
    4. SEC. 10.04. ANNUAL SALARY ORDINANCE.
    5. SEC. 10.05. ALLOTMENTS.
    6. SEC. 10.06. ENCUMBRANCES.
    7. SEC. 10.07. DISBURSEMENTS.
    8. SEC. 10.08. DISBURSEMENTS IN ADVANCE OF REVENUES.
    9. SEC. 10.1. ANNUAL ECONOMIC STATEMENT – CITY-FUNDED ORGANIZATIO…
    10. SEC. 10.2. AUTHORIZATION FOR THE ASSESSOR-RECORDER, CONTROLLER…
    11. SEC. 10.3. COLLECTION OF UNSECURED PROPERTY TAXES.
    12. SEC. 10.4. OUTREACH FOR TAX-DEFAULTED PROPERTIES.
    13. SEC. 10.5. DELINQUENT PROPERTY TAX PENALTY CANCELLATION.
    14. SEC. 10.6. AUDITS AND INVESTIGATIONS BY CONTROLLER – TO BE PER…
    15. § 10.7
    16. SEC. 10.10. RECEIPT OF NEGOTIABLE PAPER FOR COLLECTION – DEFIN…
    17. SEC. 10.11. RECEIPT OF NEGOTIABLE PAPER FOR COLLECTION – RECEI…
    18. SEC. 10.12. RECEIPT OF NEGOTIABLE PAPER FOR COLLECTION – RETUR…
    19. SEC. 10.13. RECEIPT OF NEGOTIABLE PAPER FOR COLLECTION – RETUR…
    20. SEC. 10.14. RECEIPT OF NEGOTIABLE PAPER FOR COLLECTION – WHEN …
    21. SEC. 10.15. RECEIPT OF NEGOTIABLE PAPER FOR COLLECTION – PAYME…
    22. SEC. 10.17. ACCOUNTING FOR AND REPORTING INCOME TAXES – CONTRO…
    23. SEC. 10.18. ACCOUNTING FOR AND REPORTING INCOME TAXES – DUTIES…
    24. § 10.19
    25. SEC. 10.20. [REPEALED.]
    26. Article II — SETTLEMENT OF CLAIMS FOR AND AGAINST CITY AND COU…
    27. Article III — COLLECTION OF TAXES FROM FEDERALLY CONDEMNED LAND
    28. Article IV — ECONOMIC ANALYSIS AND DEVELOPMENT PLANNING
    29. Article V — BUREAU OF DELINQUENT REVENUE COLLECTION
    30. Article VI — REFUND OF ERRONEOUSLY COLLECTED MONEY
    31. Article VII — DISPOSITION OF UNIDENTIFIED TAX COLLECTIONS
    32. Article VIII — FISCAL AGENT FOR BOND PAYMENTS IN NEW YORK
    33. Article IX — SALE OF TRUST SECURITIES
    34. Article X — FINANCIAL POLICIES
    35. Article XI — NUMBERING OF LOTS AND BLOCKS FOR ASSESSMENT PURPO…
    36. Article XII — [RESERVED]
    37. ▸ Article XIII — FUNDS
      Overview
      1. SEC. 10.79. [REPEALED.]
      2. SEC. 10.80. [REPEALED.]
      3. SEC. 10.81. MONIES AND SECURITIES IN TREASURY.
      4. SEC. 10.82. "CASH DIFFERENCE AND OVERAGE FUND."
      5. SEC. 10.83. COUNTERFEIT MONEYS.
      6. SEC. 10.84. DEPOSITS OF PROCEEDS OF SALE OF CITY/COUNTY-OWNED …
      7. SEC. 10.85. FUNDS FROM VETERANS' ADMINISTRATION - LIABILITY OF…
      8. SEC. 10.86. PUBLIC HEALTH PAYMENT OF CERTAIN MEDICAL SERVICES …
      9. SEC. 10.87. DECLARATION OF INTEREST IN PEACE OFFICER STANDARDS…
      10. § 10.100
      11. SEC. 10.101. RESERVED.
      12. SEC. 10.102. RESERVED.
      13. SEC. 10.103. RESERVED.
      14. § 10.109
      15. SEC. 10.110. RESERVED.
      16. SEC. 10.111. RESERVED.
      17. SEC. 10.112. RESERVED.
      18. SEC. 10.113. RESERVED.
      19. SEC. 10.114. RESERVED.
      20. SEC. 10.116. RESERVED.
      21. SEC. 10.117. RESERVED.
    38. Article XIV — [RESERVED]
    39. Article XV — CASH REVOLVING FUNDS
    40. Article XVI — COLLECTION ACTIVITIES
    41. Article XVII — [RESERVED] ARTICLE XVIII: GENERAL FUND COST REC…
    42. Article XIX
  14. Chapter 10A — [REQUEST FOR SHERIFF’S SERVICES]
  15. Chapter 10B — SPECIAL LAW ENFORCEMENT AND PUBLIC WORKS SERVICES
  16. Chapter 10C — REIMBURSEMENT FOR TOWING AND STORAGE OF VEHICLES
  17. Chapter 10D — [RESERVED] CHAPTER 10E: PLANNING MONITORING
  18. Chapter 10F
  19. Chapter 10G
  20. Chapter 10H — RECOVERY OF COSTS OF EMERGENCY RESPONSE
  21. Chapter 11 — FRANCHISES
  22. Chapter 12 — HOUSING AUTHORITY
  23. Chapter 12A
  24. Chapter 12B — [REDESIGNATED]
  25. Chapter 12C — [REDESIGNATED]
  26. Chapter 12D — MINORITY/WOMEN/LOCAL BUSINESS UTILIZATION
  27. Chapter 12E — BAN ON CITY USE OF GAS-POWERED LANDSCAPING EQUIP…
  28. Chapter 12F — IMPLEMENTING THE MACBRIDE PRINCIPLES – NORTHERN …
  29. Chapter 12G — PROHIBITION ON USE OF PUBLIC FUNDS FOR POLITICAL…
  30. Chapter 12H — IMMIGRATION STATUS
  31. Chapter 12I — CIVIL IMMIGRATION DETAINERS
  32. Chapter 12J — CITY BUSINESS WITH BURMA PROHIBITED
  33. Chapter 12K — [REDESIGNATED]
  34. Chapter 12L
  35. Chapter 12M
  36. Chapter 12N — LESBIAN, GAY, BISEXUAL, TRANSGENDER, QUEER, AND …
  37. Chapter 12O — [REDESIGNATED]
  38. Chapter 12P — [REDESIGNATED]
  39. Chapter 12Q — [REDESIGNATED]
  40. Chapter 12R — [REDESIGNATED]
  41. Chapter 12S — WORKING FAMILIES CREDIT PROGRAM
  42. Chapter 12T — [REDESIGNATED]
  43. Chapter 12U
  44. Chapter 12V — [REDESIGNATED]
  45. Chapter 12W — [REDESIGNATED] 1
  46. Chapter 12X — [REPEALED]
  47. Chapter 12Y
  48. Chapter 12Z — [REDESIGNATED]
  49. Chapter 13 — JAILS AND PRISONERS
  50. Chapter 14 — [REDESIGNATED]
  51. Chapter 14A — DISADVANTAGED BUSINESS ENTERPRISE PROGRAM
  52. Chapter 14B — LOCAL BUSINESS ENTERPRISE UTILIZATION AND NON-DI…
  53. Chapter 14C — [EXPIRED]
  54. Chapter 15 — MENTAL HEALTH SERVICE
  55. Chapter 16 — OFFICERS AND EMPLOYEES GENERALLY
  56. Chapter 17 — PUBLIC OFF-STREET PARKING FACILITIES
  57. Chapter 18 — PAYROLL PROCEDURE
  58. Chapter 19 — PUBLIC SAFETY CAMERA ORDINANCE
  59. Chapter 19A — PUBLIC HEALTH
  60. Chapter 19B — ACQUISITION OF SURVEILLANCE TECHNOLOGY
  61. Chapter 20 — SOCIAL SERVICES
  62. Chapter 21 — ACQUISITION OF COMMODITIES AND SERVICES
  63. Chapter 21A — HEALTH-RELATED COMMODITIES AND SERVICES
  64. Chapter 21B — CORE INITIATIVES ADDRESSING HOMELESSNESS, DRUG O…
  65. Chapter 21C — [REDESIGNATED]
  66. Chapter 21D — FOOD PURCHASES AT HOSPITALS OPERATED BY THE DEPA…
  67. Chapter 21E — GOODS OR SERVICES CONTRACTS FOR INCARCERATED PER…
  68. Chapter 21F — SAN FRANCISCO PUBLIC UTILITIES COMMISSION SOCIAL…
  69. Chapter 21G
  70. Chapter 21H — PROCUREMENT OF FIREARMS AND AMMUNITION
  71. Chapter 22 — RADIO COMMUNICATION FACILITIES
  72. Chapter 22A — INFORMATION AND COMMUNICATION TECHNOLOGY
  73. Chapter 22B — TELECOMMUNICATIONS FACILITIES
  74. Chapter 22C — PUBLIC INTERNET ACCESS
  75. Chapter 22D — OPEN DATA POLICY
  76. Chapter 22E — CITY-OWNED FIBER-OPTIC FACILITIES
  77. Chapter 22G — OFFICE OF EMERGING TECHNOLOGY
  78. Chapter 22H — DESIGNATION UNDER HEALTH INSURANCE PORTABILITY A…
  79. Chapter 22I — OFFICE OF CYBER SECURITY AND DUTIES OF THE CHIEF…
  80. Chapter 22J — ARTIFICIAL INTELLIGENCE TOOLS
  81. Chapter 23 — REAL PROPERTY TRANSACTIONS
  82. Chapter 23A — SURPLUS PUBLIC LANDS ORDINANCE
  83. Chapter 24 — REDEVELOPMENT AGENCY
  84. Chapter 24A — ADMINISTRATIVE STRUCTURE LOCAL RENT SUPPLEMENT P…
  85. Chapter 24B — RELOCATION APPEALS BOARD
  86. Chapter 25 — STREET LIGHTING
  87. Chapter 26 — [RESERVED]
  88. Chapter 27 — HEALTHY NAIL SALON RECOGNITION PROGRAM
  89. Chapter 28 — ADMINISTRATIVE DEBARMENT PROCEDURE
  90. Chapter 29 — FINDINGS OF FISCAL RESPONSIBILITY AND FEASIBILITY
  91. Chapter 29A — APPROVAL OF POWER PLANT PLANNING CODE SEC. 303 C…
  92. Chapter 29B — CHILD CARE FEASIBILITY STUDY FOR CITY AND CITY-F…
  93. Chapter 30 — CENTRALIZATION OF WORKFORCE DEVELOPMENT
  94. Chapter 31 — CALIFORNIA ENVIRONMENTAL QUALITY ACT PROCEDURES A…
  95. Chapter 32 — RESIDENTIAL REHABILITATION LOAN PROGRAM
  96. Chapter 33 — COMMISSION ON THE STATUS OF WOMEN
  97. Chapter 33A — LOCAL IMPLEMENTATION OF THE UNITED NATIONS CONVE…
  98. Chapter 34 — NOTIFICATION TO ASSESSOR CONCERNING ZONING RECLAS…
  99. Chapter 35 — RESIDENTIAL HOTEL AND PDR COMPATIBILITY AND PROTE…
  100. Chapter 36 — COMMUNITY IMPROVEMENTS AREA PLANS AND PROGRAMS
  101. Chapter 37 — RESIDENTIAL RENT STABILIZATION AND ARBITRATION OR…
  102. Chapter 37A — RENT STABILIZATION AND ARBITRATION FEE
  103. Chapter 37B — MIDTOWN PARK APARTMENTS
  104. Chapter 37C — [EXPIRED]
  105. Chapter 38 — COMMERCIAL LANDLORDS; ACCESS IMPROVEMENT OBLIGATI…
  106. Chapter 39 — [RIGHT TO RETURN TO REVITALIZED PUBLIC HOUSING]
  107. Chapter 40 — HOUSING CODE ENFORCEMENT LOAN PROGRAM
  108. Chapter 41 — RESIDENTIAL HOTEL UNIT CONVERSION AND DEMOLITION
  109. Chapter 41A — RESIDENTIAL UNIT CONVERSION AND DEMOLITION
  110. Chapter 41B — COMMUNITY OPPORTUNITY TO PURCHASE ACT
  111. Chapter 41C — TIME-SHARE CONVERSION ORDINANCE
  112. Chapter 41D — RESIDENTIAL HOTEL VISITOR POLICIES
  113. Chapter 41E — RESIDENTIAL HOTEL MAIL RECEPTACLE ORDINANCE
  114. Chapter 41F
  115. Chapter 41G — RESIDENTIAL HOTEL COVID-19 PROTECTIONS
  116. Chapter 41H — [EXPIRED]
  117. Chapter 42 — INDUSTRIAL DEVELOPMENT AUTHORITY
  118. Chapter 43 — MUNICIPAL FINANCE LAW
  119. Title 1 — GENERAL PROVISIONS AND DEFINITIONS SEC. 43.1.1. TITLE.
  120. Title 2 — FINANCING RESIDENCES SEC. 43.1.7. LOANS FOR RESIDENC…
  121. Title 3 — BONDS
  122. Title 4 — SUPPLEMENTAL PROVISIONS
  123. Title 1 — GENERAL PROVISIONS AND DEFINITIONS SEC. 43.2.1. TITLE.
  124. Title 2 — FINANCING FACILITIES
  125. Title 3 — BONDS SEC. 43.2.17. ISSUANCE OF BONDS.
  126. Title 4 — SUPPLEMENTAL PROVISIONS SEC. 43.2.27. LIBERAL CONSTR…
  127. Title 1 — GENERAL PROVISIONS SEC. 43.10.1. TITLE.
  128. Title 2 — PROVISIONS RELATING TO FORMATION OF DISTRICTS SEC. 4…
  129. Title 3 — PROVISIONS RELATING TO BONDS SEC. 43.10.18. ALTERNAT…
  130. Title 4 — SUPPLEMENTAL PROVISIONS SEC. 43.10.22. LIBERAL CONST…
  131. Title 5 — CHANGE PROCEEDINGS SEC. 43.10.26. ALTERNATE PROCEDUR…
  132. Title 1 — GENERAL PROVISIONS AND DEFINITIONS SEC. 43.15.1. TIT…
  133. Title 2 — RESIDENCES SEC. 43.15.6. LOANS TO QUALIFIED 501(c)(3…
  134. Title 3 — BONDS SEC. 43.15.15. ISSUANCE OF BONDS; LOANS TO QUA…
  135. Title 4 — SUPPLEMENTAL PROVISIONS SEC. 43.15.25. LIBERAL CONST…

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.