The county board of supervisors, by resolution, may transfer all of the following duties and functions of the county board of supervisors to the county board of education: (

a) Approval of the county superintendent’s estimate of anticipated revenue and expenditures pursuant to

Section following which it shall be filed with the county board of supervisors. (

b) Allowance of the actual and necessary travel expenses, the expenses of the office of the county superintendent of schools, and the expenses of providing housing for all the services of the county superintendent of schools pursuant to Sections 1200, 1201, 1202, and 1203. (

c) By agreement with the county board of education, any other duties and functions of an educational, or educational and recreational, nature which by law are required or permitted to be performed by the county board of supervisors. (

d) By agreement with the county board of education, the community recreation functions authorized by

Chapter 10 (commencing with

Section 10900) of Part of this division. The transfer of duties and functions under the provisions of this

article shall not alter the requirement that the expenses for those duties and functions be paid out of the county general fund as provided elsewhere in this code, provided however that the county board of supervisors and the county board of education may agree that all or any portion of the expenses for those duties and functions that are by law required or permitted to be paid from the county general fund shall be included in that part of the single budget prepared by the county board of education for which a county tax is levied pursuant to

Section 1623.