reglab/statecodes huggingface dataset:
2023 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 November 1 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 California Department of Tax and Fee Administration or the State Board of Equalization has obtained that information.
(7) For personal income tax expenditures and for the most recent tax year for which full year data is available, the number of taxpayers affected and returns filed, categorized by taxpayers’ income levels, as applicable, and the cost to the state resulting from these personal income tax expenditures, categorized by the taxpayers’ income levels, for which data is readily 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 August 1, 2023.
(Amended by Stats. 2023, Ch. 55, Sec. 2. (SB 131) Effective July 10, 2023. Operative August 1, 2023, by its own provisions.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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 2.5 - Provisions Applicable to Appropriations of Funds › Section 13332.

13332. The Controller, at the request of a state institution, department, board, bureau, commission, officer, employee or other agency for which an appropriation is made, may transfer, under procedures established by the Department of Finance, up to 10 percent of any appropriation made to each entity, to an account established for each entity within the State Expenditure Revolving Fund, which is hereby created for the purpose of the payment of payroll and other claims which costs are to be subsequently charged to the appropriations made to each entity in accordance with any provisions or schedule set forth in the appropriations. No transfers in excess of 10 percent from any one appropriation may be made without the prior joint approval of the Department of Finance and the Controller.
All state entities shall submit, to the Department of Finance, a statement of financial adjustment to the State Expenditure Revolving Fund no later than 30 days following the transaction month. No state entity shall deposit funds in the State Expenditure Revolving Fund from local assistance or capital outlay appropriations or in excess of 10 percent of any appropriation made to the agency unless prior approval is given by the Director of Finance and the Controller.
Notwithstanding Sections 16310 and 16314, the Controller may transfer, as necessary, from the State Expenditure Revolving Fund to the General Fund whatever amounts are needed to meet cash needs of the General Fund. The Controller shall return all moneys so transferred without payment of interest as soon as there are sufficient moneys in the General Fund.
Transfers made by the Controller shall be available for the same term as the appropriation from which the transfer was made. All undisbursed funds shall be returned to the appropriations from which they are transferred and are subject to Section 16304.1.
(Added by Stats. 1983, Ch. 323, Sec. 44. Effective July 1, 1983.)
2023 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 2.5 - Provisions Applicable to Appropriations of Funds › Section 13332.01.

13332.01. Any state agency which collects funds from the federal government shall include in the collections, amounts to offset federally allowed statewide indirect costs, as determined by the Department of Finance, except where prohibited by federal statutes.
(Added by Stats. 1983, Ch. 323, Sec. 44. Effective July 1, 1983.)
2023 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 2.5 - Provisions Applicable to Appropriations of Funds › Section 13332.02.

13332.02. All funds recovered from the federal government to offset statewide indirect costs shall be transferred to the Central Service Cost Recovery Fund or to the General Fund in a manner prescribed by the Department of Finance, unless expenditure of the funds is authorized by the Department of Finance. No authorization may become effective sooner than 30 days after notification in writing of the necessity therefor to the chairperson of the committee in each house that considers appropriations and the Chairperson of the Joint Legislative Budget Committee, or not sooner than whatever lesser time the Chairperson of the Joint Legislative Budget Committee, or his or her designee, may in each instance determine. If in the judgment of the Director of Finance, a state agency has not transferred the funds on a timely basis, the Department of Finance may certify to the Controller the amount that the agency should have transferred to the Central Service Cost Recovery Fund or the General Fund, and the Controller shall transfer the funds to the Central Service Cost Recovery Fund or the General Fund.
(Amended by Stats. 2016, Ch. 31, Sec. 99. (SB 836) Effective June 27, 2016.)
2023 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 2.5 - Provisions Applicable to Appropriations of Funds › Section 13332.03.

13332.03. Whenever an appropriation has not been made to provide for recovery of general administrative costs pursuant to Article 2 (commencing with Section 11270) of Chapter 3 of Part 1, a sufficient sum for that purpose shall be transferred from each affected fund by the Controller to the Central Service Cost Recovery Fund or the General Fund in accordance with Section 11274. The Controller shall make transfers pursuant to this section only upon order of the Department of Finance.
(Amended by Stats. 2016, Ch. 31, Sec. 100. (SB 836) Effective June 27, 2016.)
2023 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 2.5 - Provisions Applicable to Appropriations of Funds › Section 13332.05.

13332.05. No funds may be encumbered for paying a civil service employee a salary which is above the maximum of the salary range of the employee’s present classification for a period of more than 90 calendar days following termination of a career executive assignment appointment. The intent of the Legislature in permitting payment above the maximum of the salary range for the 90-day period is to facilitate the employee’s adjustment to a lower salary level. The provisions of this section shall not apply with respect to an employee who accepted any career executive assignment appointment on or after June 20, 1976, and before July 1, 1977, and any employee meeting that requirement, who is otherwise eligible, shall receive a salary rate pursuant to the provisions of Rule 548.25, adopted by the State Personnel Board on May 18, 1976, based upon the highest career executive assignment level held by the employee during that period.
(Added by Stats. 1983, Ch. 323, Sec. 44. Effective July 1, 1983.)
2023 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 2.5 - Provisions Applicable to Appropriations of Funds › Section 13332.06.

13332.06. The California Coastal Commission, without regard to fiscal year, shall not be subject to the Statewide Cost Allocation Plan for statewide indirect costs established pursuant to Sections 13332.01 and 13332.02.
(Added by Stats. 2003, Ch. 228, Sec. 14. Effective August 11, 2003.)
2023 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 2.5 - Provisions Applicable to Appropriations of Funds › Section 13332.07.

13332.07. No funds shall be used to purchase furnishings for any house, mobilehome, or apartment of three or more rooms other than a dormitory that is rented to a state employee. This provision shall not apply to the purchase of refrigerators, heaters, air-conditioning equipment, stoves, linoleum, or equipment normally furnished in the construction of a house, as may be determined by the Department of Human Resources. It is the intent of the Legislature that furnishings are not to be provided by the state and that no moneys shall be paid from any appropriation for their replacement or repair, except in connection with the disposal thereof.
(Amended by Stats. 2012, Ch. 665, Sec. 50. (SB 1308) Effective January 1, 2013.)
2023 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 2.5 - Provisions Applicable to Appropriations of Funds › Section 13332.11.1.

13332.11.1. Notwithstanding Section 13332.11, the expenditure by the Department of Water Resources of funds appropriated pursuant to Section 5096.821 or 75032 of the Public Resources Code is not subject to the approval of the State Public Works Board if either of the following applies to the expenditure:
(a) The department is performing work pursuant to an emergency.
(b) The department does all of the following:
(1) Obtains engineering review of the proposed project from the United States Army Corps of Engineers.
(2) Obtains engineering review of the proposed project from an independent board of consultants for any project with a construction cost exceeding five million dollars ($5,000,000).
(3) Provides a written report to the Reclamation Board.
(4) Provides information on the project expenditure to the Legislature in a semiannual report due on April 1 and October 1 each year.
(5) Provides written notification to the Legislature if funds are made available by Section 75032 of the Public Resources Code to pay a project cost increase for which the Legislature has not otherwise been notified in writing.
(Added by Stats. 2007, Ch. 368, Sec. 2. Effective January 1, 2008.)
2023 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 2.5 - Provisions Applicable to Appropriations of Funds › Section 13332.12.

13332.12. (a) Any acquisition of land or other real property authorized in any appropriation, except an appropriation from the California Water Fund or an appropriation to the Department of Transportation or the High-Speed Rail Authority for capital outlay purposes, shall be subject to the provisions of the Property Acquisition Law (Part 11 (commencing with Section 15850)). Nothing in this section shall be construed as exempting the California Coastal Commission from this section.
(b) All property acquisitions, including those exempted pursuant to subdivision (a), shall be reported to the State Public Works Board.
(Amended by Stats. 2018, Ch. 790, Sec. 5. (SB 1172) Effective January 1, 2019.)
2023 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 2.5 - Provisions Applicable to Appropriations of Funds › Section 13332.13.

13332.13. The Controller may not disburse funds from any appropriation for acquisition made to the Department of Parks and Recreation to pay for any property rights, however secured or received, until the State Public Works Board has approved the transaction. In addition, the Attorney General and the Department of General Services shall inform the State Public Works Board of every action in inverse condemnation served upon either or both of them, which pertains to any acquisition for the state park system, by placing an item on the board’s agenda.
(Added by Stats. 1983, Ch. 323, Sec. 44. Effective July 1, 1983.)
2023 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 2.5 - Provisions Applicable to Appropriations of Funds › Section 13332.14.

13332.14. No expenditures for park furnishings shall be made unless the Department of Parks and Recreation has made reasonable efforts to acquire the furnishings on a consolidated procurement basis or through California Conservation Corps labor.
(Added by Stats. 1983, Ch. 323, Sec. 44. Effective July 1, 1983.)
2023 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 2.5 - Provisions Applicable to Appropriations of Funds › Section 13332.15.

13332.15. No appropriation may be combined or used in any manner to avoid budgeting the salary or operating expenses of any position or to achieve any purpose which has been denied by any formal action of the Legislature.
(Added by Stats. 1983, Ch. 323, Sec. 44. Effective July 1, 1983.)
2023 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 2.5 - Provisions Applicable to Appropriations of Funds › Section 13332.16.

13332.16. This article shall not apply to appropriations to the Legislature, the Legislative Counsel Bureau, the Bureau of State Audits, the California Commission on Uniform State Laws, or the California Law Revision Commission.
(Amended by Stats. 1993, Ch. 12, Sec. 17. Effective May 7, 1993.)
2023 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 2.5 - Provisions Applicable to Appropriations of Funds › Section 13332.17.

13332.17. Purchase estimates for supplies or equipment submitted to the Department of General Services pursuant to Section 10311 of the Public Contract Code received during the last 90 days of a fiscal year and for which a purchase order award is pending at the end of that fiscal year, may be awarded during the initial 90 days of the subsequent fiscal year. The 90-day period shall be extended commensurate with the time required to resolve any protest filed pursuant to Section 10306 of the Public Contract Code.
Notwithstanding any other provision of law and regardless of the date of receipt of the materials, supplies or equipment, the date of expenditure and encumbrance for a purchase authorized by this section shall be construed to be the last day of the fiscal year in which the purchase estimate is received by the department. A purchase order awarded in accordance with the provisions of this section shall cite this section and the actual date of award.
(Amended by Stats. 1993, Ch. 153, Sec. 1. Effective January 1, 1994.)
2023 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 2.5 - Provisions Applicable to Appropriations of Funds › Section 13332.18.

13332.18. (a) Notwithstanding any other law, and except as specified in subdivision (b), revenues derived from the assessment of fines and penalties by any state agency shall not be expended unless the Legislature specifically provides authority for the expenditure of these funds in the annual Budget Act or other legislation. A fine or penalty is a charge imposed by an agency or department for wrongdoing, in excess of the cost of investigating, processing, or prosecuting the conduct for which the charge is assessed, or the cost of collecting it. A charge reasonably related to a service provided by a department or agency is not a fine or penalty for purposes of this section.
(b) This section does not apply to the following:
(1) Any governmental cost fund if the use of revenues subject to this section that are deposited in that fund for General Fund purposes is prohibited by the California Constitution or the United States Constitution.
(2) Late charges collected by state agencies.
(3) Funds collected by a state agency that are required to be maintained by that agency for purposes of administration of a federal program.
(4) A fund established for restitution to victims of the conduct for which the fine or penalty was imposed or for repairing damage to the environment caused by the conduct for which the fine or penalty was imposed.
(5) The following funds, though the omission of any other fund from the list contained in this paragraph shall not be grounds for inferring the applicability of this section:
(A) The Fish and Game Preservation Fund.
(B) The Restitution Fund.
(C) The Driver Training Penalty Assessment Fund.
(D) The Corrections Training Fund.
(E) The Local Public Prosecutors and Public Defenders Training Fund.
(F) The Victim-Witness Injury Fund.
(G) The Traumatic Brain Injury Fund.
(H) The Industrial Relations Construction Industry Enforcement Fund.
(I) The Workplace Health and Safety Revolving Fund.
(J) The Oil Spill Response Trust Fund.
(K) The Oil Spill Prevention and Administration Fund.
(L) The Environmental Enhancement Fund.
(M) The Recovery Account of the Real Estate Fund.
(N) The Motor Vehicle Account in the State Transportation Fund.
(O) The State Highway Account in the State Transportation Fund.
(P) The Motor Vehicle License Fee Account in the Transportation Tax Fund.
(Q) Funds for programs established pursuant to the Food and Agricultural Code that can be terminated through an industry referendum vote.
(c) For the purposes of this section, revenues derived from the assessment of fines and penalties includes interest accrued from the assessment of the fines and penalties.
(Amended by Stats. 2019, Ch. 25, Sec. 25. (SB 94) Effective June 27, 2019.)
2023 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 3 - Revised Budgeting and Accounting System for Fiscal Affairs of State Government › Section 13335.

13335. The department shall develop, issue, and implement consistent and adequate guidelines to be utilized by agencies required to submit budgets pursuant to the provisions of Article 2 (commencing with Section 13320). Such guidelines shall, among other things:
(a) Ensure budgets that are reflective of an agency’s activities.
(b) Ensure that the budgets are reflective of the costs which are associated with their execution.
(c) Ensure that where a program budget format is used, budgetary presentation is designed to display expenditures based on various goals or objectives. A program budget defines objectives and relates the proposed level of expenditure to meet that objective in the given budget year. A major objective may be divided into elements designed to meet the major objective and, in turn, these elements may be divided into components or tasks designed to complete a proposed work effort. Such program budgets shall reflect expenditures from all fund sources.
(Amended by Stats. 1984, Ch. 1286, Sec. 8.)
2023 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 3 - Revised Budgeting and Accounting System for Fiscal Affairs of State Government › Section 13336.

13336. The department shall, in cooperation with the Legislature, develop a format for utilization by agencies required to submit a program budget.
(Amended by Stats. 1984, Ch. 1286, Sec. 9.)
2023 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 3 - Revised Budgeting and Accounting System for Fiscal Affairs of State Government › Section 13337.5.

13337.5. The annual Budget Act shall not provide for projected expenditures in excess of projected revenues. Further, it is the intention of the Legislature that in the event, after enactment of the Budget Act, revised estimates of expected revenues or expenditures, or both, show that expenditures will exceed estimated revenues, expenditures should be reduced or revenues increased, or both, to ensure that actual expenditures do not exceed actual revenues for that fiscal year.
(Added by Stats. 1983, 1st Ex. Sess., Ch. 10, Sec. 3. Effective February 17, 1983. Operative July 1, 1983, by Sec. 64 of Ch. 10.)
2023 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 3 - Revised Budgeting and Accounting System for Fiscal Affairs of State Government › Section 13338.

13338. (a) The Budget Bill shall utilize a coding scheme compatible with the Governor’s Budget and with the records of the Controller.
(b) The Budget Bill shall provide for the appropriation of federal funds received by the state and deposited in the State Treasury.
(Amended by Stats. 1984, Ch. 1286, Sec. 11.)
2023 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 3 - Revised Budgeting and Accounting System for Fiscal Affairs of State Government › Section 13339.

13339. (a) There is hereby created a California Fiscal Advisory Board consisting of the following members, or their representatives:
(1) Chairman of the committee in each house which considers appropriations.
(2) Chairman of the Joint Legislative Budget Committee.
(3) Chairman of the Joint Legislative Audit Committee.
(4) State Treasurer.
(5) State Controller.
(6) Director of Finance, who shall serve as chairman of the board.
(b) The board shall monitor and advise the legislative and executive branches regarding the implementation of this chapter. The board shall also make recommendations as to any further legislation that may be necessary in order to further the objectives of this chapter.
(c) In addition thereto, the advisory board shall review the budgeting and accounting process for the purpose of improving the preparation, legislative review and execution of the budget considering, but not limited to, the following subjects:
(1) The budget cycle.
(2) Adequate time for legislative review.
(3) Increased public participation.
(4) The basis of accounting revenues, expenditures, payables, and encumbrances.
The advisory board shall make a preliminary report of its recommendations by March 1, 1981, and a final report prior to the time subdivision (a) of Section 13338 is implemented.
This section shall remain in effect only until the time the provisions of Section 13300 become applicable to those state entities specified in subdivision (d) of Section 13300, and as of that date is repealed, unless a later enacted statute, which is chaptered before that date, deletes or extends the date.
(Amended by Stats. 1984, Ch. 1286, Sec. 13. Repealed as of date prescribed by its own provisions.)
2023 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 3 - Revised Budgeting and Accounting System for Fiscal Affairs of State Government › Section 13340.

13340. (a) Except as provided in subdivision (b), on and after July 1, 2024, no moneys in any fund that, by any statute other than a Budget Act, are continuously appropriated without regard to fiscal years may be encumbered unless the Legislature, by statute, specifies that the moneys in the fund are appropriated for encumbrance.
(b) Subdivision (a) does not apply to any of the following:
(1) The scheduled disbursement of any local sales and use tax proceeds to an entity of local government pursuant to Part 1.5 (commencing with Section 7200) of Division 2 of the Revenue and Taxation Code.
(2) The scheduled disbursement of any transactions and use tax proceeds to an entity of local government pursuant to Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code.
(3) The scheduled disbursement of any funds by a state or local agency or department that issues bonds and administers related programs for which funds are continuously appropriated as of June 30, 2024.
(4) Moneys that are deposited in proprietary or fiduciary funds of the California State University and that are continuously appropriated without regard to fiscal years.
(5) The scheduled disbursement of any motor vehicle license fee revenues to an entity of local government pursuant to the Vehicle License Fee Law (Part 5 (commencing with Section 10701) of Division 2 of the Revenue and Taxation Code).
(Amended by Stats. 2023, Ch. 12, Sec. 30.00. (SB 101) Effective June 27, 2023.)
2023 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 3 - Revised Budgeting and Accounting System for Fiscal Affairs of State Government › Section 13341.

13341. It is the intent of the Legislature that the existing budgeting, accounting, and reporting systems of the University of California shall not be substantially modified to comply with the requirements of this article.
(Added by Stats. 1978, Ch. 1284.)
2023 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 3 - Revised Budgeting and Accounting System for Fiscal Affairs of State Government › Section 13342.

13342. Nothing in this article shall be construed to prohibit implementation of any provision of this article prior to a specified date.
(Added by Stats. 1978, Ch. 1284.)
2023 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 3 - Revised Budgeting and Accounting System for Fiscal Affairs of State Government › Section 13343.

13343. (a) The Department of Finance shall revise the Governor’s Budget documents display for the State Department of Public Health to include a display of the supplemental local assistance appropriation summary, including actual past year, estimated current year, and proposed budget year expenditures for each branch in the department.
(b) No later than January 20 of each year, the State Department of Public Health shall annually provide expenditure information for actual past year, estimated current year, and proposed budget year for the following:
(1) The Cigarette and Tobacco Products Surtax Fund and the accounts contained therein as established by Proposition 99 as approved by the voters at the November 8, 1988, statewide general election.
(2) Statewide AIDS/HIV programs.
(3) AIDS Drug Assistance Program.
(4) Title V Maternal, Child, and Adolescent Health Grant funds.
(5) Women, Infants, and Children Supplemental Nutrition Program.
(6) Federal Health and Human Services Hospital Preparedness Program funds.
(7) Centers for Disease Control and Prevention Public Health Emergency Preparedness Grant funds.
(Added by Stats. 2007, Ch. 188, Sec. 1. Effective August 24, 2007.)
2023 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 3 - Revised Budgeting and Accounting System for Fiscal Affairs of State Government › Section 13344.

13344. (a) State agencies shall prepare and maintain financial and accounting data for inclusion in the Governor’s Budget, Budget Act and related documents, and the budgetary-legal basis annual report described in Section 12460, according to the methods and bases provided in regulations, budget letters, and other directives of the Department of Finance. The adoption, amendment, or repeal of these regulations, budget letters, or other directives consistent with this section are exempted from the rulemaking provisions of the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2). The Department of Finance shall consult with the Controller concerning significant changes to these financial and accounting methods, unless those changes are otherwise specified in law. The Department of Finance shall implement procedures, consistent with this section, that facilitate annual reconciliations of General Fund and special fund balances between those provided by a state agency to the Department of Finance and to the Controller. In the Governor’s Budget documents, appendices thereof, or other directives, the Department of Finance shall ensure that adjustments of prior-year fund balances and accounting methods are clearly noted in some fashion in order to ensure the closest possible comparability of these documents with past and future budgetary-legal basis annual reports.
(b) For purposes of this section, “state agency” means every state office, officer, department, division, bureau, board, and commission.
(Added by Stats. 2012, Ch. 343, Sec. 4. (AB 1487) Effective September 17, 2012.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 5 - The State Leadership Accountability Act › Section 13400.

13400. This act shall be known and may be cited as the State Leadership Accountability Act.
(Amended by Stats. 2015, Ch. 25, Sec. 13. (SB 84) Effective June 24, 2015.)