13001.

 (a) Except as provided in subdivision (b), all expenses authorized and necessarily incurred in the preparation for, and conduct of, elections as provided in this code shall be paid from the county treasuries, except that when an election is called by the governing body of a city the expenses shall be paid from the treasury of the city. All payments shall be made in the same manner as other county or city expenditures are made. The elections official, in providing the materials required by this division, need not utilize the services of the county or city purchasing agent.

(b) All expenses authorized and necessarily incurred in the preparation for and conduct of elections proclaimed by the Governor to fill a vacancy in the office of State Senator or Assembly Member, or to fill a vacancy in the office of United States Senator or Representative in the Congress, shall be paid by the state. If an election proclaimed by the Governor to fill a vacancy in an office specified by this subdivision is consolidated with a local election, only those additional expenses directly related to the election proclaimed by the Governor shall be paid by the state. Counties that incurred expenses that are to be paid by the state pursuant to this subdivision for elections occurring in 2010 shall be reimbursed not sooner than the 2011–12 fiscal year.