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 2 - Powers and Duties, Generally › ARTICLE 1 - General › Section 13071.

13071. The Director of Finance shall be responsible for coordinating state agency internal audits and identifying when agencies are required to comply with federally mandated audits. The Director of Finance, in coordinating the internal auditors of state agencies, shall ensure that these auditors utilize the “Standards for the Professional Practices of Internal Auditing.”
(Amended by Stats. 2012, Ch. 32, Sec. 13. (SB 1006) Effective June 27, 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 2 - Powers and Duties, Generally › ARTICLE 1 - General › Section 13073.

13073. Within the Department of Finance, there is the Demographic Research Unit. The purposes of the unit include, but are not limited to, the following:
(a) Providing adequate demographic data to aid effective state and local planning and policymaking.
(b) Serving all levels of government and the private sector as the centralized state source of demographic data.
(c) Assuring equitable classification of cities and counties according to population to provide equitable distribution of funds and tax rate limits.
(d) Rendering advisory, investigational, or other similar service of relevance to the establishment of population and its composition to any city, county, district, association of cities, counties, districts or any other political subdivision or the federal government upon such terms and conditions as may be satisfactory to the director, provided that the state shall be reimbursed for all costs incurred in performing services authorized by this subdivision.
(Amended by Stats. 2019, Ch. 29, Sec. 92. (SB 82) 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 2 - Powers and Duties, Generally › ARTICLE 1 - General › Section 13073.1.

13073.1. Whenever the department issues reports containing population breakdowns or analyses based on race or ethnicity, it shall report Asian-Pacific Islanders as a distinct category, and not combine Asian-Pacific Islanders into any other category.
(Added by Stats. 1994, Ch. 1013, Sec. 1. Effective January 1, 1995.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 1 - General › Section 13073.6.

13073.6. Notwithstanding subdivision (g) of Section 1798.24 of the Civil Code, data collected, received, or prepared by the Demographic Research Unit for purposes specified in Section 13073.5 that contains personal information, as defined by subdivision (a) of Section 1798.3 of the Civil Code, shall be exempt from disclosure under the California Public Records Act (Division 10 (commencing with Section 7920.000) of Title 1).
(Amended by Stats. 2021, Ch. 615, Sec. 179. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 1 - General › Section 13074.

13074. Notwithstanding any other provision of law, any revision, subsequent to the first revision, of the annual provisional county population estimates, made by the Department of Finance, shall not be the basis for a change in the amount of state funds received by local agencies or funds owed or paid by local agencies to the state.
(Added by Stats. 1969, Ch. 1013.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 1 - General › Section 13075.

13075. (a) When authorized or required by the Legislature in the Budget Act, the Department of Finance may exercise control over the adoption of regulations as provided in this section. The Legislature shall not authorize or require the Department of Finance in the Budget Act to review and approve regulations adopted by state agencies except:
(1) Regulations adopted by the Department of Social Services which add to the cost of any public assistance programs as these are defined in Section 10061 of the Welfare and Institutions Code.
(2) Regulations adopted by a state agency which would have the effect of increasing expenditures from the Health Care Deposit Fund under the Medical Assistance Program.
The Department of Finance shall limit its review of a regulation under this section to making a determination as to whether sufficient funds are available to fund the added program expenditures which would be incurred if the regulation were adopted. In making the determination concerning the sufficiency of funds to meet the costs of the regulation, the Director of Finance shall consider the amount of the costs which would be added to the program or the increased expenditures from the Health Care Deposit Fund for the fiscal year during which the costs or expenditures would be incurred, the effect such a change would have on the expenditure limitations established in the Budget Act for that year, and the extent to which the regulation constitutes a deviation from the program requirements, the assumptions, and the estimates which were the basis for establishing the expenditure limitations in the Budget Act.
(b) The Department of Finance shall issue written instructions to the state agencies which adopt regulations subject to the provisions of this section. The instructions shall include the data requirements, methods of estimating costs or expenditures, and the narrative explanation which the department requires in order to review regulations which it is authorized or required to review. The instructions shall also include an explanation of the department’s review procedures and the methods the department uses in making decisions concerning the sufficiency of funds to pay for added program costs or increased expenditures.
(c) The Department of Finance shall complete the review of any regulation subject to the provisions of this section within 15 working days following its receipt. If the department fails to act within that period of time, the regulation shall be deemed approved by the department.
(Added by Stats. 1982, Ch. 649, Sec. 1.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 1 - General › Section 13076.

13076. The director shall visit or cause to be visited from time to time every public institution maintained in whole or in part by State appropriations, to ascertain their condition, and their wants and requirements.
(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 2 - Powers and Duties, Generally › ARTICLE 1 - General › Section 13077.

13077. Whenever a nonprofit corporation or foundation enters into a contract with a state educational institution, maintained in whole or in part by state appropriation, under the terms of which services are to be performed for the state educational institution, the books and records of such nonprofit corporation or foundation, insofar as they relate to revenues and expenditures applicable to the contract, may be audited by the Department of Finance.
(Added by Stats. 1951, Ch. 813.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 1 - General › Section 13078.

13078. The director may exempt from his approval or from approval of the department any transactions involving not more than twenty-five thousand dollars ($25,000) for which such approval is required by statute whenever, in his judgment, such exemption is appropriate and in the best interests of the state. Written notice of exemptions shall be given to the Controller.
(Amended by Stats. 1976, Ch. 494.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 1 - General › Section 13079.

13079. With the consent of the Legislature, the director may make application for and accept loans of funds made available by the federal government or a federal department or agency to aid in financing the costs of engineering and architectural surveys, designs, plans, working drawings, specifications, or other action preliminary to and in preparation for the construction of public works authorized by the Legislature. Repayment of such loans shall be pursuant to appropriation by the Legislature.
(Added by Stats. 1963, Ch. 1862.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 1 - General › Section 13080.

13080. Such amount as may be necessary to pay monthly the amount required for liquidation of the investment, with interest at the rate agreed upon between the parties, in any agreements entered into between the State Department of the California Highway Patrol and the Governor and any other state agency, pursuant to the provisions of Section 14681 of the Government Code, is hereby appropriated each fiscal year from the State Treasury. Of the amount so appropriated, so much thereof as is necessary to liquidate the investment in the building for the State Department of the California Highway Patrol is payable from the Motor Vehicle Fund, and the balance necessary for such liquidation is payable from the General Fund. The money herein appropriated shall be allotted to the State Department of the California Highway Patrol and the Governor by the Director of Finance for support in such amounts as he may determine to be necessary, and shall become available only if the Department of Finance certifies to the State Controller that the amount required monthly to liquidate the investment, with interest at the rate agreed upon, has not been included in the Budget Act for such fiscal year for support of the State Department of the California Highway Patrol for such portion of the building which has been provided for its use, or has not been included in the Budget Act for any fiscal year for such portion of the building which has been provided for the use of the Office of Civil Defense.
(Added by Stats. 1965, Ch. 371.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 1 - General › Section 13081.

13081. Such amount as may be necessary to pay monthly the amount required for liquidation of the investment, with interest at the rate agreed upon between the parties, in any agreements entered into between the State Department of Motor Vehicles or the State Department of California Highway Patrol, and any other state agency, pursuant to the provisions of Sections 14679 and 14682 of the Government Code, is hereby appropriated each fiscal year from the Motor Vehicle Fund in the State Treasury. The money herein appropriated shall be allotted to the State Department of California Highway Patrol or to the State Department of Motor Vehicles by the Director of Finance for support in such amounts as he may determine to be necessary, and shall become available only if the Department of Finance certifies to the State Controller that the amount required monthly to liquidate the investment, with interest at the rate agreed upon, has not been included in the Budget Act for such fiscal year for support of said departments.
(Added by Stats. 1965, Ch. 371.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 1 - General › Section 13083.

13083. The State Agricultural Society has control of the real property in the City of Sacramento, described as Lots 62, 63, 64 and 65 on Fifth Avenue and Fifty-seventh Street, and now merged with the land comprising the State Fair Grounds, for use for State Fair purposes.
(Added by Stats. 1965, Ch. 371.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 2 - Infrastructure Plan › Section 13100.

13100. It is the intent of the Legislature in enacting this article that the state shall establish and annually update a five-year plan for funding infrastructure. The plan shall include input by the Legislature as provided in Section 13104. The plan shall identify state infrastructure needs and set out priorities for funding. The plan need not identify specific infrastructure projects to be funded, but it shall be sufficiently detailed to provide a clear understanding of the type and amount of infrastructure to be funded and the programmatic objectives to be achieved by this funding. The plan is intended to complement the existing state budget process for appropriating funds for infrastructure by providing a comprehensive guideline for the types of projects to be funded through that process.
(Repealed and added by Stats. 1999, Ch. 606, Sec. 3. Effective January 1, 2000.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 2 - Infrastructure Plan › Section 13101.

13101. As used in this article, “infrastructure” means real property, including land and improvements to the land, structures and equipment integral to the operation of structures, easements, rights-of-way and other forms of interest in property, roadways, and water conveyances.
(Repealed and added by Stats. 1999, Ch. 606, Sec. 3. Effective January 1, 2000.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 2 - Infrastructure Plan › Section 13103.

13103. By January 1, 2005, if a state agency requests infrastructure pursuant to paragraph (1) of subdivision (a) of Section 13102, that agency shall specify how that infrastructure is consistent with the state planning priorities specified pursuant to Section 65041.1. The Governor may also order any entity of state government to assist in preparation of the infrastructure plan.
(Amended by Stats. 2002, Ch. 1016, Sec. 2. Effective January 1, 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 2 - Powers and Duties, Generally › ARTICLE 2 - Infrastructure Plan › Section 13103.5.

13103.5. The department may perform audits, as it deems necessary, of the allocations or expenditures made in accordance with Article XIX B of the California Constitution.
(Amended by Stats. 2012, Ch. 728, Sec. 61. (SB 71) 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 2 - Powers and Duties, Generally › ARTICLE 2 - Infrastructure Plan › Section 13104.

13104. It is the intent of the Legislature that the proposed infrastructure plan be considered by the Legislature in conjunction with its consideration of the Budget Bill.
(Repealed and added by Stats. 1999, Ch. 606, Sec. 3. Effective January 1, 2000.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 2.1 - Infrastructure Funding › Section 13105.

13105. (a) The amount estimated to be available for infrastructure pursuant to subdivision (e) of Section 20 of Article XVI of the California Constitution shall be appropriated by the Legislature in the annual budget process. Upon the order of the department, the Controller shall transfer the amount from the General Fund to the Infrastructure Stabilization Fund created in Section 13106.
(b) In the event the initial estimated amount for a fiscal year as described in subdivision (a) is greater than the final updated amount as determined by subdivisions (b) and (e) of Section 20 of Article XVI of the California Constitution, the excess shall be credited towards the infrastructure amounts in one or more subsequent fiscal years.
(c) In the event the initial estimated amount for a fiscal year as described in subdivision (a) is less than the final updated amount as determined by subdivisions (b) and (e) of Section 20 of Article XVI of the California Constitution, upon appropriation by the Legislature and upon the order of the department, the Controller shall transfer the remaining amount from the General Fund to the Infrastructure Stabilization Fund.
(d) This section applies to the infrastructure amounts attributable to the 2019–20 to the 2021–22 fiscal year, inclusive, pursuant to subdivision (e) of Section 20 of Article XVI of the California Constitution. Pursuant to subdivision (b) of Section 20 of Article XVI of the California Constitution, the updates of the amount for each relevant fiscal year will be made in the two subsequent fiscal years.
(e) Consistent with Section 20 of Article XVI of the California Constitution, the department shall perform the estimates and calculations in this section.
(Added by Stats. 2018, Ch. 43, Sec. 3. (AB 1831) Effective June 27, 2018.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 2.1 - Infrastructure Funding › Section 13106.

13106. (a) The Infrastructure Stabilization Fund is hereby created in the State Treasury for the infrastructure purposes described in subdivision (e) of Section 20 of Article XVI of the California Constitution.
(b) This fund shall receive transfers pursuant to Section 13105 or from any other funds upon appropriation by the Legislature. Moneys in this fund shall be continuously appropriated and shall be distributed, upon order of the department, as follows:
(1) If the transfer received is less than four hundred fifteen million dollars ($415,000,000), the entire amount shall be transferred to the State Infrastructure and Maintenance Fund established in Section 13107.
(2) If the transfer received is equal to or greater than four hundred fifteen million dollars ($415,000,000), four hundred fifteen million dollars ($415,000,000) shall be transferred to the State Infrastructure and Maintenance Fund established in Section 13107. Any amount over four hundred fifteen million dollars ($415,000,000) shall be distributed 50 percent to the Rail Infrastructure Account established in Section 13108 and 50 percent to the Housing Rehabilitation Loan Fund established in Section 50661 of the Health and Safety Code.
(Added by Stats. 2018, Ch. 43, Sec. 3. (AB 1831) Effective June 27, 2018.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 2.1 - Infrastructure Funding › Section 13107.

13107. (a) The State Infrastructure and Maintenance Fund is hereby created in the State Treasury for the purposes of funding state capital outlay, lease payments related to state capital outlay, and deferred maintenance, upon appropriation by the Legislature.
(b) This fund shall receive transfers from the Infrastructure Stabilization Fund, pursuant to Section 13106, or from any other funds upon appropriation by the Legislature.
(Added by Stats. 2018, Ch. 43, Sec. 3. (AB 1831) Effective June 27, 2018.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 2.1 - Infrastructure Funding › Section 13108.

13108. (a) The Rail Infrastructure Account is hereby created in the State Transportation Fund for the purposes of funding projects in the Rail Modernization Improvement Program. Moneys in this fund shall be continuously appropriated to the Transportation Agency for the purposes described in subdivision (b).
(1) Transfers from the Infrastructure Stabilization Fund pursuant to Section 13106, or other appropriations by the Legislature, shall be deposited into the account created in subdivision (a).
(2) The Transportation Agency shall be the account administrator.
(3) Revenue in the account is available for allocation and expenditure by the Secretary of Transportation.
(b) The Rail Modernization Improvement Program is hereby created to fund rail infrastructure projects.
(1) Eligible projects shall benefit high-priority rail corridors as follows:
(A) Rail corridor investments that are shared use corridors.
(B) Rail corridor investments statewide to benefit freight if those investments also provide passenger rail benefits in the corridors specified in subparagraph (A).
(C) Rail station planning investments for shared use station areas to maximize connectivity between state-run or state-administered passenger rail services and locally or regionally operated services.
(2) Funds appropriated for the purposes of this program may be allocated by the Transportation Agency to a state department or a local agency acting as a project sponsor overseeing or administering an eligible project.
(3) Any project sponsor receiving funding pursuant to this program shall report to the Transportation Agency annually on or before September 1 of each year regarding the status and progress of the project, expenditures to date, anticipated benefit to the state, and upon completion, realized benefit to the state.
(4) The Transportation Agency shall report to the Legislature by November 1 of each year regarding the projects funded, and for each project the anticipated benefit to the state, the planned cashflow schedule, and a summary of the information reported by project sponsors. This report shall be submitted pursuant to Section 9795.
(Added by Stats. 2018, Ch. 43, Sec. 3. (AB 1831) Effective June 27, 2018.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 2.1 - Infrastructure Funding › Section 13109.

13109. Notwithstanding any other law, the Controller may use the funds in the Infrastructure Stabilization Fund, the State Infrastructure and Maintenance Fund, and the Rail Infrastructure Account for cashflow loans to the General Fund as provided in Sections 16310 and 16381.
(Amended by Stats. 2019, Ch. 497, Sec. 139. (AB 991) Effective January 1, 2020.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 3 - Refunds › Section 13140.

13140. As used in this article:
(a) “Permit” includes application, license, certificate, or authorization.
(b) “Fee” includes any monetary exaction imposed or collected for or as a condition precedent to the issuing, making, taking or securing of any permit, filing, examination, or inspection.
(c) “Excess payment to a revolving fund” means overpayment received by a state agency in connection with a revolving fund in the State Treasury maintained by such an agency for the purpose of assisting persons under the jurisdiction or care of the agency, or providing for the welfare of such persons.
(d) “Erroneous or excessive payment” means any moneys received by a state agency in error or the portion of any payment received that is in excess of the amount due.
(Amended by Stats. 1983, Ch. 323, Sec. 42.2. 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 2 - Powers and Duties, Generally › ARTICLE 3 - Refunds › Section 13141.

13141. This article does not affect payments required by Article 2 (commencing with Section 16370) of Chapter 2 of Part 2 of Division 4 to be made into or from the “Special Deposit Fund.”
(Amended by Stats. 1984, Ch. 144, Sec. 114.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 3 - Refunds › Section 13142.

13142. This article does not authorize the refund of any fee when:
(a) The payor, either before or after the issuance of a permit, has exercised or enjoyed, or has not been prevented by law from exercising or enjoying, the rights and privileges conferred thereby.
(b) The payor has been granted permission to take an examination.
(c) The State agency has made an examination, inspection or filing.
(Repealed and added by Stats. 1945, Ch. 1204.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 3 - DEPARTMENT OF FINANCE › CHAPTER 2 - Powers and Duties, Generally › ARTICLE 3 - Refunds › Section 13143.

13143. Whenever any law which provides for fees or payments to a state agency does not authorize, as provided in this article, the refund of erroneous or excessive payments thereof, refunds may be made by the state agency which collected the fee or payment of any or all amounts received by the state agency in consequence of error, either of fact or of law, as to:
(a) The proper amount of such fee or payment.
(b) The necessity of making such payment or making or securing a permit, filing, examination, or inspection.
(c) The sufficiency of the credentials of the applicant.
(d) The eligibility of an applicant for any other reason.
(Amended by Stats. 1983, Ch. 323, Sec. 42.4. 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 2 - Powers and Duties, Generally › ARTICLE 3 - Refunds › Section 13144.

13144. Any fee or payment subject to refund under this article, and any excess payment to a revolving fund as defined in Section 13140, may be refunded by the state agency collecting the fee or erroneous or excess payment (a) before deposit in the State Treasury from any unremitted balance of receipts of the same nature in the state agency’s checking account or (b) if deposited in the State Treasury, from any appropriation made for the refund or from any unremitted balance of receipts of the same nature in the state agency’s checking account. If there is an insufficient balance of unremitted receipts of the same nature in the state agency’s checking account, there is hereby appropriated from the fund to which the payment was credited, a sufficient amount to make the refunds. Individual refunds under this article which exceed ten thousand dollars ($10,000), to be made from fees or payments deposited in the State Treasury, shall require prior approval of the Department of Finance and the Controller. Claims for refunds made under (b) of this section shall be charged to the account to which the original entry was made when the funds were deposited in the State Treasury.
Whenever any fee or payment subject to refund under (b) of this section has been paid into the State Treasury to the credit of two or more funds, the agency may file a single claim against one of the funds with the Controller, covering the total amount to be refunded from each of the funds credited. The claim shall be supported by such detail as the Controller may require. At least quarterly the agency shall certify to the Controller the amounts so paid from one fund which are properly chargeable to other funds and upon order of the Controller the amounts so required shall be transferred from those funds to the credit of the appropriate funds.
(Amended by Stats. 1988, Ch. 861, Sec. 2.)
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 13290.

13290. The fiscal year shall commence on the first day of July.
(Added by Stats. 1970, Ch. 789.)
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 13291.

13291. The department may require financial and statistical reports, duly verified and covering the period of each fiscal year, from all agencies of the state included within the provisions of Section 13300.
Such reports shall be made upon blank forms prescribed and furnished by the department, and mailed to each such agency not less than 60 days before the time the reports are required to be filed with the department.
(Amended by Stats. 1974, Ch. 1221.)
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 13292.

13292. When necessary, the department may require special reports from any such State or public agency. These special reports shall be filed with the department without delay.
(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 1 - General › Section 13293.

13293. The department shall have access and authority to examine all records, files, documents, accounts, reports, correspondence, and all financial affairs of every agency of the state permitted or charged by law with the handling of public money or its equivalent. It may enter any public office or institution in this state and access, examine, and reproduce any records, files, books, papers, accounts, reports, correspondence, or documents contained therein or belonging thereto for the purpose of making such examination, and shall have access, in the presence of the custodian or his deputy, to the cash drawers and cash in the custody of such agency.
During business hours the department may examine the public accounts in any depository which has public funds in its custody.
(Amended by Stats. 2018, Ch. 37, Sec. 19. (AB 1817) Effective June 27, 2018.)
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 13293.1.

13293.1. (a) No law providing for the confidentiality of any records or property shall prevent disclosure of information or documents obtained in connection with any audit, evaluation, investigation, or review conducted by the department unless the provision specifically refers to and precludes access, examination, and reproduction pursuant to Section 13293. Information or documents obtained in connection with any audit, evaluation, investigation, or review conducted by the department are subject to any limitations on release of the information or documents as may apply to an employee or officer of the state or local governmental agency or publicly created entity that provided the information or documents to the department. Providing confidential information to the department pursuant to this section, including, but not limited to, confidential information that is subject to a privilege, shall not constitute a waiver of that privilege.
(b) For purposes of this section, “confidentiality of records or property” means that the record or property may lawfully be kept confidential as a result of a statutory or common law privilege or any other provision of law.
(c) Any information or documents obtained in connection with an audit, evaluation, investigation, or review conducted by the department may be kept confidential and disclosure of the information or documents shall not be required under the California Public Records Act if the department determines that nondisclosure would protect a person from potential retaliation or fear of retaliation for participating in the audit, evaluation, investigation, or review.
(d) An employee of a state agency, local agency, or publicly created entity, including the entity subject to the audit, shall not publicly disclose papers, correspondence, memoranda, draft audit findings, or information related to those audit findings, or any other content pertaining to any ongoing audit, evaluation, investigation, or review without the department’s express permission. This limitation on disclosure regarding an ongoing audit also applies to the department and any entity who assists the department with an audit, evaluation, investigation, or review.
(Added by Stats. 2018, Ch. 37, Sec. 20. (AB 1817) Effective June 27, 2018.)
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 13293.3.

13293.3. (a) In connection with any audit, evaluation, investigation, or review conducted by the department, the department or a department designee may issue subpoenas for the attendance of witnesses and the production of records, files, documents, accounts, reports, or correspondence, or for making of oral or written sworn statements, in any interview conducted as part of an audit, evaluation, investigation, or review.
(b) A subpoena issued under this section extends as process to all parts of the state and may be served by any person authorized to serve process of courts of record or by any person designated for that purpose by the department. The person serving this process may receive compensation as allowed by the department, not to exceed the fees prescribed by law for similar service.
(c) Notwithstanding Section 7470, 7474, or 7491, subpoenas issued under this section for financial records of financial institutions concerning customers of financial institutions or for information contained in those records shall not be subject to the requirement or conditions of Section 7474.
(Added by Stats. 2018, Ch. 37, Sec. 21. (AB 1817) Effective June 27, 2018.)
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 13293.5.

13293.5. It is a misdemeanor, punishable by imprisonment in the county jail not exceeding six months, or by a fine not exceeding one thousand dollars ($1,000), or by both that imprisonment and fine, if a person does any of the following:
(a) Fail or refuse to permit the examination of, access to, or reproduction of the records, files, documents, accounts, reports, correspondence, cash drawers, or cash of the person’s office by the department or in any way interferes with such examination conducted pursuant to this article.
(b) Interfere, intend to deceive or defraud, or obstruct the department in its performance of an audit, evaluation, investigation, or review pursuant to this article.
(c) Manipulate, correct, alter, or change records, documents, accounts, reports, or correspondence prior to or during any audit, evaluation, investigation, or review conducted pursuant to this article.
(d) Distribute, reproduce, release, or fail to safeguard confidential draft documents exchanged between the department and the entity subject to the audit, evaluation, investigation, or review conducted pursuant to this article prior to the release of the department’s final report and without the department’s express permission.
(Amended by Stats. 2020, Ch. 370, Sec. 142. (SB 1371) Effective January 1, 2021.)
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 13294.

13294. The Department of Finance shall examine the books of the several state agencies as often as the director deems necessary, taking into consideration the work done by other auditors, including the internal auditors of the various state agencies, so that duplication of auditing effort may be minimized.
(Amended by Stats. 1965, Ch. 1090.)
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 13295.

13295. Every State agency shall permit such examination and experting and upon demand shall produce without unnecessary delay all books, contracts, and papers in its offices, and furnish information touching books, papers, contracts, and other matters pertaining to the agency.
(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 1 - General › Section 13295.5.

13295.5. (a) Notwithstanding Section 11256, or any other law, the department may furnish services to, or provide work for, any other state agency, as requested by the state agency, the Governor, or the Legislature, or as otherwise needed or directed.
(b) Prior to the commencement of any service or work, the department shall provide to the relevant state agency estimates of charges and the scope of work to be performed or services to be furnished.
(c) The department shall charge an amount sufficient to recover the costs of furnishing services or the work performed. The department shall certify to both the Controller and the relevant state agency the actual charges that are due and payable for services furnished or the work performed.
(d) Pursuant to Section 11255, the Controller shall transfer to the department the amount of the charges for services rendered or the work performed from the agencies’ appropriation to the appropriation for the support of the department. The amounts are to be transferred to the Department of Finance reimbursement account within the General Fund.
(Added by Stats. 2013, Ch. 28, Sec. 12. (SB 71) Effective June 27, 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 1 - General › Section 13296.

13296. The director shall supply to the Controller a certified copy of each periodical audit of the accounts of any state agency. Additionally, if the audit includes a review of federal funds, the director shall also report the results of the audit simultaneously to the Legislature and the affected state agency.
(Amended by Stats. 1981, Ch. 398, Sec. 5.)
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 13297.

13297. The money in the Treasury shall be counted by the State Auditor at least twice each year, without giving the Treasurer any previous notice of the day or hour of counting.
At any counting the State Auditor may place any sum in bags or boxes and mark and seal them with a seal adopted and kept by him or her. At any subsequent counting he or she may count each sealed bag or box separately and credit at the value stamped thereon the contents of the bags or boxes as part of the money counted without making a detailed count of the contents.
(Amended by Stats. 2003, Ch. 107, Sec. 25. Effective January 1, 2004.)
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 13298.

13298. The State Auditor shall count as cash all evidence of money belonging to the state upon deposit outside the treasury that may be held by the Treasurer in accordance with law and shall determine for himself or herself whether that evidence is sufficient according to law.
(Amended by Stats. 2003, Ch. 107, Sec. 26. Effective January 1, 2004.)
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 13299.

13299. After each count of money the State Auditor shall make and file with the Secretary of State and cause to be published in some newspaper in the City of Sacramento, an affidavit showing:
(a) The amount of money or credit that should be in the treasury.
(b) The amount and kind of money or credit actually in the treasury.
(Amended by Stats. 2003, Ch. 107, Sec. 27. Effective January 1, 2004.)
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 13299.1.

13299.1. Securities held in the treasury or other depositories for safekeeping purposes shall be counted or confirmed, at least annually, by the State Auditor. After each count or confirmation of securities, the State Auditor shall issue his or her report on the accountability of securities.
(Amended by Stats. 2003, Ch. 107, Sec. 28. Effective January 1, 2004.)
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 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.)
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 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.)
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 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.)
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 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.)