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HomeGovernment CodeDiv. 3Pt. 2Ch. 5Art. 2.5§ 12436 Small Account Discharge Authority

§ 12436 Small Account Discharge Authority

Government Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 12436 Small Account Discharge Authority

Key Takeaways

  • •The state can forgive small money mistakes made by government offices.
  • •If the mistake is small enough, the office doesn’t have to fix it.
  • •The office can then close its books on that mistake.

Example

A state office accidentally spends $50 extra on office supplies.

If the extra $50 is small enough, the state can say it’s okay and the office doesn’t have to pay it back.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 12436 Small Account Discharge Authority

The Controller may discharge from accountability a state agency for accounts that do not exceed the amount specified in subdivision (e) of Section 12435 and thereby authorize the closing of the agency’s books in regard to that item. (Added by renumbering Section 13943 by Stats. 2016, Ch. 31, Sec. 113. (SB 836) Effective June 27, 2016.)

Last verified: January 22, 2026

Key Terms

Controllerdischarge from accountabilitystate agencySection 12435closing of the agency’s books

Related Statutes

  • § 12419.5 State Agency Debt Offset
  • § 12427 State Agency Bond Accounting Reimbursement
  • § 12433 Uncollectible Debt Discharge
  • § 12434 Discharge Application Requirements
  • § 12435 Controller Debt Write-Off Criteria

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Government Code. Section 12436.
View Official Source