California Attorney General Opinion 25-603

Cal. Att'y Gen. Op. 25-603 · Office of the Attorney General of California · May 27, 2026 · No. 25-603

Summary

This California Attorney General opinion interprets Government Code section 27011, which prohibits county officers from depositing money into the county treasury from a private and unofficial source. It concludes that the prohibition does not apply to government grant funds distributed through a nonprofit intermediary because the government remains the source of the funds. It also concludes that the prohibition does not apply to gifts or donations from nongovernmental entities or individuals when accepted under Government Code section 25355 and received under section 27010.

Holdings

  1. Government Code section 27011 does not prohibit depositing government-funded grant money into a county treasury when a nongovernmental intermediary administers the grant program and distributes the funds to the county. The government is the source of the money because it is the originator and first cause of the grant, and the government is not a private and unofficial source.
  2. Government Code section 27011 does not prohibit depositing a gift or donation from a nongovernmental entity or individual when the county board of supervisors, or its authorized delegate, accepts the gift under Government Code section 25355 and the treasurer receives it under section 27010. If the county has not accepted the gift, section 27011 prohibits depositing the proffered money because it remains money from a private and unofficial source.

Questions Presented

  1. Whether Government Code section 27011 prohibits depositing state or federal government grant money into a county treasury when the grant is distributed through a nongovernmental nonprofit intermediary.
  2. Whether Government Code section 27011 prohibits depositing a gift or donation from a nongovernmental entity or individual into a county treasury when the county has accepted the gift under Government Code section 25355.

Disposition

other

Cases Cited (14)

  • Prang v. Los Angeles County Assessment Appeals Board, 15 Cal. 5th 1152, 1170 (2024)(followed)
  • Environmental Health Advocates, Inc. v. Sream, Inc., 83 Cal. App. 5th 721, 730 (2022)(followed)
  • MCI Communications Services, Inc. v. California Department of Tax & Fee Administration, 28 Cal. App. 5th 635, 644 (2018)(followed)
  • Housing Authority of City of Oakland v. Forbes, 51 Cal. App. 2d 1, 9 (1942)(followed)
  • Roman Catholic Welfare Corp. of San Francisco v. City of Piedmont, 45 Cal. 2d 325, 328 (1955)(followed)
  • Jurcoane v. Superior Court, 93 Cal. App. 4th 886, 893 (2001)(followed)
  • People v. Ashley, 17 Cal. App. 3d 1122, 1126 (1971)(followed)
  • Atlanta Falcons v. Workers' Compensation Appeals Board, 114 Cal. App. 5th 1268, 1275 (2025)(followed)
  • Perry v. Stuart, 111 Cal. App. 5th 472, 507 (2025)(followed)
  • Flannery v. Prentice, 26 Cal. 4th 572, 578 (2001)(followed)

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