reglab/housing_qa huggingface dataset:
CA Govt Code § 13300 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 1 - General|Section 13300.

13300.  (a) The department shall devise, install, supervise, and, at its discretion, revise and modify, a modern and complete accounting system and policies for each agency of the state permitted or charged by law with the handling of public money or its equivalent, to the end that all revenues, expenditures, receipts, disbursements, resources, obligations, and property of the state be properly, accurately, and systematically accounted for and that there shall be obtained accurate and comparable records, reports, and statements of all the financial affairs of the state.(b) This system shall permit a comparison of budgeted expenditures, actual expenditures, encumbrances and payables, and estimated revenue to actual revenue that is compatible with a budget coding system developed by the department. In addition, the system shall provide for a federal revenue accounting system with cross-references of federal fund sources to state activities.(c) This system shall include a cost accounting system that accounts for expenditures by line item, governmental unit, and fund source. The system shall also be capable of performing program cost accounting as required. The system and the accounts maintained by all state departments and agencies shall be coordinated with the central accounts maintained by the Controller, and shall provide the Controller with all information necessary to the maintenance by the Controller of a comprehensive system of central accounts for the entire state government.(Amended by Stats. 2016, Ch. 31, Sec. 97. (SB 836) Effective June 27, 2016.)
CA Govt Code § 13301 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 1 - General|Section 13301.

13301.  For the purpose of administering Section 13300 of this code the director may appoint and prescribe the duties and fix the salaries of such number of skillful accountants or assistants as he deems necessary. Each such appointee is a civil executive officer.Before entering upon the discharge of the duties of his office each such appointee shall execute to the state an official bond conditioned upon the faithful performance of his duties in such penal sum as the director prescribes, but not less than five thousand dollars ($5,000).(Added by Stats. 1973, Ch. 114.)
CA Govt Code § 13302 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 1 - General|Section 13302.

13302.  The accounting system devised as provided in Section 13300 shall provide, with respect to the General Fund and other governmental funds, for all of the following:(a) The accrual of expenditures as of the end of each fiscal year on the basis of payables incurred, excluding accrued interest on general obligation bonded indebtedness.(b) (1) The accrual of revenues at the end of the fiscal year if the underlying transaction has occurred as of the last day of the fiscal year, the amount is measurable, and the actual collection will occur either during the current period or after the end of the current period but in time to pay current yearend liabilities.(2) Cash in agency trust accounts within the centralized State Treasury system that is in transit to the State Treasury, accrued interest receivable, and accounts receivable shall be accrued as of the end of each fiscal year.(c) For the purposes of financial reporting, both of the following shall apply:(1) A payable exists when goods or services have been delivered and the state is required to pay for those goods or services, and an encumbrance exists when a valid obligation against an appropriation has been created.(2) All funds appropriated shall be identified as either expended, payable, encumbered (exclusive of payables), or unencumbered, as further defined by the California Fiscal Advisory Board, and the total of these shall equal the total appropriation.(Amended by Stats. 2019, Ch. 24, Sec. 3. (SB 83) Effective June 27, 2019.)
CA Govt Code § 13303 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 1 - General|Section 13303.

13303.  Notwithstanding any other provision of law, all accounts, special accounts and funds established by statute in the General Fund to reserve specific revenues for a particular department, activity, purpose, or program for an indefinite period of time shall, for accounting and budgeting purposes, on and after July 1, 1978, be excluded in determining, estimating or reporting revenues and transfers, expenditures, receipts, disbursements, assets, liabilities, surplus, or reserves in any balance sheet, budget, or other statement of the financial operations or condition of the General Fund.(Amended by Stats. 1982, Ch. 1326, Sec. 5.)
CA Govt Code § 13305 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 1 - General|Section 13305.

13305.  (a) The department shall provide an annual report to the Legislature on tax expenditures by no later than September 15 of each year. The report shall include each of the following:(1) A comprehensive list of tax expenditures exceeding five million dollars ($5,000,000) in annual cost.(2) The statutory authority for each credit, deduction, exclusion, exemption, or any other tax benefit as provided by state law.(3) A description of the legislative intent for each tax expenditure, if the act adding or amending the expenditure contains legislative findings and declarations of that intent, or that legislative intent is otherwise expressed or specified by that act.(4) The sunset date of each credit, deduction, exclusion, exemption, or any other tax benefit as provided by state law, if applicable.(5) A brief description of the beneficiaries of the credit, deduction, exclusion, exemption, or other tax benefit as provided by state law.(6) An estimate or range of estimates for the state and local revenue loss for the current fiscal year and the two subsequent fiscal years. For sales and use tax expenditures, this would include partial year exemptions and all other tax expenditures when the State Board of Equalization has obtained that information.(7) For personal income tax expenditures, the number of taxpayers affected and returns filed, as applicable, for the most recent tax year for which full year data is available.(8) For corporation tax and sales and use tax expenditures, the number of returns filed or business entities affected, as applicable, for the most recent tax year for which full year data is available.(9) A listing of any comparable federal tax benefit, if any.(10) A description of any tax expenditure evaluation or compilation of information completed by any state agency since the last report made under this section.(b) For purposes of this section, “tax expenditure” means a credit, deduction, exclusion, exemption, or any other tax benefit as provided for by the state.(c) This section shall become operative on January 1, 2007.(Repealed (in Sec. 1) and added by Stats. 2006, Ch. 49, Sec. 2. Effective June 30, 2006. Section operative January 1, 2007, by its own provisions.)
CA Govt Code § 13306 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 1 - General|Section 13306.

13306.  (a) The Department of Finance, with the concurrence of the Controller, may establish additional funds as are necessary to properly manage and account for the financial activities and resources of the state, provided that only the minimum number of funds necessary to comply with legal requirements, “Generally Accepted Accounting Principles,” and effective financial administration shall be established. The department may abolish funds established under the authority of this subdivision.(b) The Department of Finance, with the concurrence of the Controller, may abolish funds established by statute that have been inactive for a period of four years upon notification in writing to the Joint Legislative Budget Committee. Abolition of funds established by statute shall become effective no earlier than 30 days after the date of this notification. If these funds are abolished and subsequently are found to be needed, the department, with the concurrence of the Controller, may reestablish these funds.(c) Because complete conformance to “Generally Accepted Accounting Principles” may be impractical or not authorized, the Department of Finance is authorized to deviate from them if conformance would not be in the best interests of the state, and if the department notifies the Controller of additional major deviations and the Controller agrees with the deviations prior to implementation.(d) The Department of Finance shall notify the Joint Legislative Budget Committee when major changes are proposed to the accounting system to bring it into conformance to “Generally Accepted Accounting Principles.” The notification shall include an estimate of the fiscal effect of the major changes being proposed.(Amended by Stats. 1993, Ch. 63, Sec. 2. Effective January 1, 1994.)
CA Govt Code § 13307 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 1 - General|Section 13307.

13307.  In determining whether the General Fund budget, in any given fiscal year, is in a surplus or deficit condition, the controlling factor shall be the fund balance which is the difference between total resources and total expenditures. In determining the fund balance, the following principles shall be applied:(a) Encumbrances, which are any valid obligation for the delivery of goods or services, should not be counted as a budgetary expenditure until the delivery of the goods or services.(b) The unencumbered balances of appropriations, which exist when no commitment for an expenditure is made, should be an item of disclosure, but the amount should not be deducted from the fund balance.(c) Changes affecting a budget subsequent to publication of financial statements, such as actions to disencumber funds, should be reflected in budget documents after documentation is provided.(Added by Stats. 1990, Ch. 1238, Sec. 2. Effective September 24, 1990.)
CA Govt Code § 13308.05 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 1 - General|Section 13308.05.

13308.05.  For purposes of Section 13308, “workload budget” means the budget year cost of currently authorized services, adjusted for changes in enrollment, caseload, or population, or all of these changes and any of the following:(a) Statutory cost-of-living adjustments.(b) Chaptered legislation.(c) One-time expenditures.(d) The full-year costs of partial-year programs.(e) Costs incurred pursuant to constitutional requirements.(f) Federal mandates.(g) Court-ordered mandates.(h) State employee merit salary adjustments.(i) State agency operating expense and equipment cost adjustments to reflect price increases.(Added by Stats. 1990, Ch. 1209, Sec. 1. Effective September 24, 1990.)
CA Govt Code § 13309 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 1 - General|Section 13309.

13309.  (a) The Director of Finance shall reconcile with the Controller, and report to the Joint Legislative Budget Committee by October 1 of each year, the number of permanent employees by department appointed as full-time or part-time tenure in blanket positions for more than six consecutive months in the immediately preceding fiscal year.(b) For purposes of this section, “blanket positions” are those positions included in the temporary help category for purposes of the state budget.(Added by Stats. 2006, Ch. 69, Sec. 6. Effective July 12, 2006.)
CA Govt Code § 13310 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 1 - General|Section 13310.

13310.  (a) It is the intent of the Legislature that the department set statewide fiscal and accounting policies and procedures, and provide adequate fiscal and accounting training, advice, and consulting services to any agency of the state that is authorized or required to handle public money or its equivalent in order to ensure that the state’s assets are protected and that accurate and timely financial information is maintained.(b) To the extent permitted by state law, the department may assess special funds, bond funds, and nongovernmental cost funds in amounts sufficient to support the functions identified in subdivision (a). The director shall determine the amount of the total assessment for each fund periodically. Upon order of the director, the moneys authorized pursuant to this section shall be transferred by the Controller, as needed, from each fund for a total amount not to exceed the amounts authorized in the annual Budget Act.(Added by Stats. 2007, Ch. 179, Sec. 11. Effective August 24, 2007.)
CA Govt Code § 13311 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 1 - General|Section 13311.

13311.  (a) Notwithstanding any other provision of law, in order to achieve effective management of state cash resources, the Director of Finance may defer payment of General Fund moneys, in a cumulative amount not to exceed five hundred million dollars ($500,000,000) annually, appropriated to the University of California in the annual Budget Act.(b) The payment of the amount deferred shall be in May or June, as established by the Director of Finance, of the same fiscal year that the original payment would have been made.(Added by Stats. 2008, Ch. 751, Sec. 32. Effective September 30, 2008.)
CA Govt Code § 13311.1 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 1 - General|Section 13311.1.

13311.1.  (a) Notwithstanding any other law, including, but not limited to, Section 13311, in order to achieve effective management of state cash resources, the Director of Finance may do both of the following:(1) Defer payments of General Fund moneys owed in July through September of 2009, in an amount not to exceed seven hundred fifty million dollars ($750,000,000), appropriated to the University of California in the 2009 Budget Act.(2) Defer payments of General Fund moneys owed in February 2010, in an amount not to exceed two hundred fifty million dollars ($250,000,000), appropriated to the University of California in the 2009 Budget Act.(b) (1) Of the amount deferred pursuant to paragraph (1) of subdivision (a), the payment of two hundred fifty million dollars ($250,000,000) shall be made in October 2009. The payment of the remaining amount deferred pursuant to paragraph (1) of subdivision (a) shall occur no earlier than April 2010 and at the earlier of (A) the day after all outstanding revenue anticipation notes issued by the state in the 2009–10 fiscal year have been repaid, as determined by the Director of Finance, or (B) June 30, 2010.(2) The payment of the amount deferred pursuant to paragraph (2) of subdivision (a) shall be made no earlier than April 20, 2010, but no later than May 31, 2010.(c) Notwithstanding any other provision of law, in order to achieve effective management of state cash resources, the Director of Finance may do both of the following:(1) Defer payments of General Fund moneys owed in July 2009, in an amount not to exceed two hundred ninety million dollars ($290,000,000) appropriated to the California State University in the 2009 Budget Act.(2) Defer payments of General Fund moneys owed in February 2010, in an amount not to exceed two hundred fifty million dollars ($250,000,000), appropriated to the California State University in the 2009 Budget Act.(3) Defer payments of General Fund moneys owed in March 2010, in an amount not to exceed one hundred fifty million dollars ($150,000,000), appropriated to the California State University in the 2009 Budget Act.(d) (1) The payment of the amount deferred pursuant to paragraph (1) of subdivision (c) shall be made in October 2009.(2) The payment of the amount deferred pursuant to paragraph (2) of subdivision (c) shall be made no earlier than April 20, 2010, but no later than May 31, 2010.(3) The payment of the amount deferred pursuant to paragraph (3) of subdivision (c) shall be made no earlier than May 1, 2010, but no later than May 31, 2010.(Amended by Stats. 2009, Ch. 633, Sec. 3. (SB 65) Effective October 19, 2009.)
CA Govt Code § 13313 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 1 - General|Section 13313.

13313.  (a) Notwithstanding any other law, in order to achieve effective cash management of state resources, the Director of Finance may defer payment of General Fund moneys, in a cumulative amount not to exceed two hundred fifty million dollars ($250,000,000) annually, appropriated to the California State University in the annual Budget Act.(b) The payment of the amount deferred shall be in May or June, as established by the Director of Finance, of the same fiscal year that the original payment would have been made.(Added by Stats. 2013, Ch. 50, Sec. 13. (AB 94) Effective July 1, 2013.)
CA Govt Code § 13320 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 2 - Fiscal Year Budgets|Section 13320.

13320.  Every State agency and court for which an appropriation has been made, shall submit to the department for approval, a complete and detailed budget at such time and in such form as may be prescribed by the department, setting forth all proposed expenditures and estimated revenues for the ensuing fiscal year.(Added by Stats. 1945, Ch. 112.)
CA Govt Code § 13321 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 2 - Fiscal Year Budgets|Section 13321.

13321.  The budgets shall show the allotments of appropriations or other funds available for the fiscal year by quarter or other period of time and by organization unit. Expenditures may be classified by line item for each program in the detail prescribed by the department. The department may require the head of the state agency or court, in making up the budget allotments, to set aside a reserve for contingencies or other purposes in such amount as the department determines.(Amended by Stats. 1969, Ch. 1325.)
CA Govt Code § 13322 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 2 - Fiscal Year Budgets|Section 13322.

13322.  Until enactment of the budget act containing the appropriations funding the fiscal year budget, the department may revise, alter, or amend any fiscal year budget, if, in its opinion, revision, alteration or amendment is required in the interest of the State. The department shall notify the head of the State agency or court of any revision, alteration, or amendment of its fiscal year budget.(Amended by Stats. 1983, Ch. 324, Sec. 1.30. Effective July 21, 1983.)
CA Govt Code § 13323 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 2 - Fiscal Year Budgets|Section 13323.

13323.  Upon request of a State agency or court at any time during the fiscal year, the department may authorize transfers between its budget allotments, including reserves.(Added by Stats. 1945, Ch. 112.)
CA Govt Code § 13323.5 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 2 - Fiscal Year Budgets|Section 13323.5.

13323.5.  Notwithstanding any limitation contained in any budget subject to this article, the department, upon the request of any agency which has an employee or employees on disability leave under Section 4800 of the Labor Code, may authorize an increase in the budgeted number for the agency, in order to establish the personnel level of the agency at the level provided for in the agency budget plus any employees on disability leave under Section 4800 of the Labor Code.(Added by Stats. 1970, Ch. 993.)
CA Govt Code § 13324 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 2 - Fiscal Year Budgets|Section 13324.

13324.  Every person who incurs any expenditure in excess of the allotments or other provisions of the fiscal year budget as approved by the department or as subsequently changed by or with the approval of the department, is liable both personally and on his official bond for the amount of the excess expenditures.(Added by Stats. 1945, Ch. 112.)
CA Govt Code § 13325 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 2 - Fiscal Year Budgets|Section 13325.

13325.  Approval by the Department of General Services of contracts, leases and other transactions or expenditures of state agencies, where such approval is required by law, shall be necessary regardless of the fact that the Department of Finance may have approved a budget, under this article or any other law, providing funds for such lease, contract or other transaction or expenditure.(Amended by Stats. 1963, Ch. 1786.)
CA Govt Code § 13326 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 3 - DEPARTMENT OF FINANCE|CHAPTER 3 - Fiscal Affairs|ARTICLE 2 - Fiscal Year Budgets|Section 13326.

13326.  Every state agency, when making requests or preparing budgets to be submitted to the Federal Government for funds, equipment, material or services, other than for highway purposes, shall, upon completion of such request or budget, first submit it to the department. The department shall have authority to approve, disapprove, modify, or amend any such request or budget before it is submitted to the proper federal authority.(Added by Stats. 1949, Ch. 96.)