639. Misuse of public moneys and falsification of accounts, 17 Cal. Jur. 3d Criminal...

17 Cal. Jur. 3d Criminal Law: Crimes Against Admin. of Justice 639

California Jurisprudence 3d
Database updated May 2012
Criminal Law: Crimes Against Administration of Justice and Public Order
Robert F. Koets, J.D., William Lindsley, J.D., Sarah Newcomb, J.D., and Susan L. Thomas, J.D.
III. Crimes Against the Government
B. Revenue and Property of State
Topic Summary Correlation Table References
639. Misuse of public moneys and falsification of accounts
West's Key Number Digest
West's Key Number Digest, Embezzlement 21
West's Key Number Digest, Officers and Public Employees

121

A.L.R. Library
What constitutes conviction within statutory or constitutional provision making conviction of crime ground of
disqualification for, removal from, or vacancy in, public office, 10 A.L.R.5th 139
Law Reviews and Other Periodicals
March, What every public official and public agency counsel (and public prosecutor) should know about the public
contracting process, 49 Orange County Law. 27 (Oct. 2007)
Each officer of this state, or of any county, city, town, or district of this state, and every other person charged with the receipt,
safekeeping, transfer, or disbursement of public moneys, who commits any of the following acts is punishable by imprisonment
in the state prison and is disqualified from holding any office in this state: 1
1. without authority of law, appropriating public money to his or her own use or to the use of another
2. loaning, making a profit out of, or using public money for any purpose not authorized by law
3. knowingly keeping any false account or making any false entry or erasure in any account of or relating to public money
4. fraudulently altering, falsifying, concealing, destroying, or obliterating any account of public money
5. willfully refusing or omitting to pay over, on demand, any public money in his or her hands, on the presentation of a
draft, order, or warrant drawn on the money by competent authority
6. willfully omitting to transfer public money when the transfer is required by law
7. willfully omitting or refusing to pay over to any officer or person authorized by law to receive public money, any money
received by him or her under any duty imposed by law to pay it over
This section does not apply to the incidental and minimal use of public resources otherwise authorized by statute, 2 nor to
persons who are not officers. 3
Illustration:
The superintendent of a county park convicted of negligent handling of public moneys by an officer was not a public officer
subject to the statute; evidence strongly suggesting that defendant did not hold an "office" included testimony by an assistant
director of the parks and recreation department that he supervised defendant, a document established that defendant had been the

2012 Thomson Reuters. No claim to original U.S. Government Works.

 639. Misuse of public moneys and falsification of accounts, 17 Cal. Jur. 3d Criminal...

subject of a county management performance plan and evaluation, and defendant testified that she was selected as superintendent
of the park after taking a civil service exam, all of which showed that defendant was not an officer but was a mere employee. 4
Actual possession of public funds by a public official sought to be charged with a violation of the statute is unnecessary. 5
The offense may be committed where the official is charged with the duty of controlling public funds, such as authorizing a
disbursement, as well as where the official's duties include the possession of public funds. 6 The control need not be the primary
function of the defendant in the defendant's job. 7
The offense of using public money for any purpose not authorized by law 8 is not unconstitutionally vague; the statute prohibits
the use of public moneys for any purpose which has not, to that time, been explicitly authorized by state statutes or local
ordinances. 9
Illustration:
A county supervisor's use of his county-paid staff in his political campaign for nomination as lieutenant governor constituted
a misuse of public funds where the supervisor failed to request that the staff be paid only for those hours actually devoted to
county work, and at least part of the staff's pay was for work performed on behalf of his campaign. The defendant authorized
and approved the salary payments and that certification was a "disbursement" of public money. 10
CUMULATIVE SUPPLEMENT
Cases:
Embezzlement statute criminalizing the appropriation of public funds to oneself or another without authority of law, willfully
omitting to transfer public funds when the transfer is required by law, and willfully omitting or refusing to pay over money,
under any duty imposed by law, to persons authorized to receive such money, requires proof, as a matter of fact, both that legal
authority was present or absent, and that the defendant knew of its presence or absence; the statute does not require proof that
the defendant knew chapter and verse of the authorizing law, as it is sufficient that the defendant knew generally that a law
required or prohibited his conduct. West's Ann.Cal.Penal Code 424(a)(1, 6, 7). Stark v. Superior Court, 52 Cal. 4th 368, 128
Cal. Rptr. 3d 611 (2011).
[END OF SUPPLEMENT]
Footnotes
Pen. Code, 424 subd (a).
1

2
3
4
5
6
7
8
9
10

As to the definition of "public moneys," see 641.

As to embezzlement by public officers and employees, see Cal. Jur. 3d, Criminal Law: Crimes Against Property 155.
Pen. Code, 424 subd (c), referring to Gov. Code, 8314, relating to certain campaign expenses and personal expenses.
People v. Rosales, 129 Cal. App. 4th 81, 27 Cal. Rptr. 3d 897 (2d Dist. 2005).
People v. Rosales, 129 Cal. App. 4th 81, 27 Cal. Rptr. 3d 897 (2d Dist. 2005).
People v. Vallerga, 67 Cal. App. 3d 847, 136 Cal. Rptr. 429 (2d Dist. 1977).
People v. Groat, 19 Cal. App. 4th 1228, 24 Cal. Rptr. 2d 15 (6th Dist. 1993); People v. Varon, 189 Cal. App. 3d 1163, 234 Cal. Rptr.
744 (2d Dist. 1987); People v. Qui Mei Lee, 48 Cal. App. 3d 516, 122 Cal. Rptr. 43 (3d Dist. 1975).
People v. Groat, 19 Cal. App. 4th 1228, 24 Cal. Rptr. 2d 15 (6th Dist. 1993).
Pen. Code, 424, subd. (a)(1).
People v. Battin, 77 Cal. App. 3d 635, 143 Cal. Rptr. 731, 95 A.L.R.3d 248 (4th Dist. 1978).
People v. Battin, 77 Cal. App. 3d 635, 143 Cal. Rptr. 731, 95 A.L.R.3d 248 (4th Dist. 1978).

End of Document

2012 Thomson Reuters. No claim to original U.S. Government Works.

2012 Thomson Reuters. No claim to original U.S. Government Works.

 640. Misuse of public moneys and falsification of..., 17 Cal. Jur. 3d...

17 Cal. Jur. 3d Criminal Law: Crimes Against Admin. of Justice 640

California Jurisprudence 3d
Database updated May 2012
Criminal Law: Crimes Against Administration of Justice and Public Order
Robert F. Koets, J.D., William Lindsley, J.D., Sarah Newcomb, J.D., and Susan L. Thomas, J.D.
III. Crimes Against the Government
B. Revenue and Property of State
Topic Summary Correlation Table References
640. Misuse of public moneys and falsification of accountsIntent
West's Key Number Digest
West's Key Number Digest, Embezzlement 21
West's Key Number Digest, Officers and Public Employees

121

The offense of knowingly keeping any false account or making any false entry or erasure in any account of or relating
to public moneys 1 does not require that the prohibited actions be done with a fraudulent intent or an intent to deceive. 2
Similarly, misappropriation of public money 3 is not a specific intent crime and does not require proof of an intent to steal or
misappropriate, but rather the intentional doing of an act that results in the misappropriation. 4 A showing that the act involved
moral turpitude is not required. 5
CUMULATIVE SUPPLEMENT
Cases:
Conversion does not require that a defendant act with the intent to benefit himself. People v. Sisuphan, 181 Cal. App. 4th 800,
104 Cal. Rptr. 3d 654 (1st Dist. 2010).
[END OF SUPPLEMENT]
Footnotes
Pen. Code, 424, subd. (a)(3).
1
People v. Sperl, 54 Cal. App. 3d 640, 126 Cal. Rptr. 907 (2d Dist. 1976).
2
Pen. Code, 424, subd. (a)(1).
3
Webb v. Superior Court, 202 Cal. App. 3d 872, 248 Cal. Rptr. 911 (5th Dist. 1988).
4
People v. Battin, 77 Cal. App. 3d 635, 143 Cal. Rptr. 731, 95 A.L.R.3d 248 (4th Dist. 1978).
5
End of Document

2012 Thomson Reuters. No claim to original U.S. Government Works.

2012 Thomson Reuters. No claim to original U.S. Government Works.

 641. Misuse of public moneys and falsification of..., 17 Cal. Jur. 3d...

17 Cal. Jur. 3d Criminal Law: Crimes Against Admin. of Justice 641

California Jurisprudence 3d
Database updated May 2012
Criminal Law: Crimes Against Administration of Justice and Public Order
Robert F. Koets, J.D., William Lindsley, J.D., Sarah Newcomb, J.D., and Susan L. Thomas, J.D.
III. Crimes Against the Government
B. Revenue and Property of State
Topic Summary Correlation Table References
641. Misuse of public moneys and falsification of accountsMeaning of "public moneys"
West's Key Number Digest
West's Key Number Digest, Embezzlement 21
West's Key Number Digest, Officers and Public Employees

121

"Public moneys" includes the proceeds derived from the sale of bonds or other evidence of indebtedness authorized by
the legislative body of any city, county, district, or public agency. 1 A specific dollar amount loss does not have to be
demonstrated. 2 For example, it is misappropriation of public funds to use publicly owned vehicles for unauthorized private
use. 3
"Public moneys" includes all bonds and evidence of indebtedness, and all moneys belonging to the state, or any city, county,
town, district, or public agency therein, and all moneys, bonds, and evidences of indebtedness received or held by state, county,
district, city, town, or public agency officers in their official capacity. 4 The official character in which moneys are received or
held is the criterion of whether or not they are "public moneys" and ultimate ownership is not a criterion. 5
Salaries are public moneys within the meaning of the statute, and one who authorizes the illegal payment of salaries has therefore
violated the statute. 6
Illustration:
A manager of a city department of public safety who reported on her time card the number of hours for which she was to be
compensated each pay period, and did not have to record her actual time in and out, had control over the public funds eventually
paid to her as salary, and was therefore a person charged with their disbursement for purposes of the statute. 7 She was properly
convicted under the statute on proof that on at least 16 days she submitted time cards indicating time worked or sick when she
was neither at work nor home sick but in fact was teaching classes at a nearby college. When she filled out her time card, she
took the first step in the process which led to the disbursement of public funds in the form of her paycheck. 8
Observation:
For purposes of the state's criminal law, a tax credit is not a public money that can be misappropriated. 9
Footnotes
Pen. Code, 424 subd (b).
1
People v. Battin, 77 Cal. App. 3d 635, 143 Cal. Rptr. 731, 95 A.L.R.3d 248 (4th Dist. 1978).
2

2012 Thomson Reuters. No claim to original U.S. Government Works.

 641. Misuse of public moneys and falsification of..., 17 Cal. Jur. 3d...

3
4
5
6
7
8
9

People v. Sperl, 54 Cal. App. 3d 640, 126 Cal. Rptr. 907 (2d Dist. 1976).
Pen. Code, 426.
People v. Griffin, 170 Cal. App. 2d 358, 338 P.2d 949 (4th Dist. 1959).
People v. Groat, 19 Cal. App. 4th 1228, 24 Cal. Rptr. 2d 15 (6th Dist. 1993).
Pen. Code, 424.
People v. Groat, 19 Cal. App. 4th 1228, 24 Cal. Rptr. 2d 15 (6th Dist. 1993).
State Bldg. and Const. Trades Council of California v. Duncan, 162 Cal. App. 4th 289, 76 Cal. Rptr. 3d 507 (1st Dist. 2008), as
modified on denial of reh'g, (May 16, 2008).

End of Document

2012 Thomson Reuters. No claim to original U.S. Government Works.

2012 Thomson Reuters. No claim to original U.S. Government Works.