WORK, J.
State Controller Kathleen Connell (the Controller) audited the court revenues of the County of Santa Barbara for the period of July 1, 1991, through June 30,1994, to determine the adequacy of the court revenues it remitted to the State. She determined the County of Santa Barbara was entitled to withhold only $3, rather than the $25 it actually withheld as funding for automation and micrographics, from each civil filing fee collected from September 15, 1992...
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