Government Code section 77205c provides that in any year in which a county collects fee, fine, and forfeiture revenue for deposit into the county general fund pursuant to Sections 1463.001 and 1464 of the Penal Code , Sections 42007 , 42007.1 , and 42008 of the Vehicle Code , and Sections 27361 and 76000 of, and subdivision (f) of Section 29550 of, the Government Code that would have been deposited into the General Fund pursuant to these sections as they read on December 31, 1997, and pursuant to Section 1463.07 of the Penal Code , and that exceeds the amount specified in paragraph (2) of subdivision (b) of Section 77201 for the 1997-98 fiscal year, and paragraph (2) of subdivision (b) of Section 77201.1 for the 1998-99 fiscal year, and thereafter, the excess amount shall be divided between the county or city and county and the state, with 50 percent of the excess transferred to the state for deposit in the State Trial Court Improvement and Modernization Fund and 50 percent of the excess deposited into the county general fund.  
  
The State Controller's Office audited Contra Costa County's court revenues for the period of July 1, 2016 through June 30, 2020. The audit disclosed that the County underremitted $1,280,968 in court revenues to the State Treasurer because it failed to recognize Traffic Violator School (TVS) revenues distributed to the Emergency Medical Services Fund (GC section 76104), Maddy Emergency Medical Services Fund (GC section 76000.5), and City base fines (VC section 42007[c]) as qualifying revenues for the 50/50 split of excess fines and forfeitures earned of the statutory base year.  

Failure to repay amounts owed to the State Court Facilities Construction Fund will result in increased financial penalties to the County and the Superior Court.