{"code":"GOV","codeName":"Government Code","section":"13335","citation":"Gov. Code, § 13335","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]","url":"https://blackletter.si/government-code/title-2"},{"name":"DIVISION 3. EXECUTIVE DEPARTMENT [11000. - 15990.3.]","url":"https://blackletter.si/government-code/title-2/division-3"},{"name":"PART 3. DEPARTMENT OF FINANCE [13000. - 13881.]","url":"https://blackletter.si/government-code/title-2/division-3/part-3"},{"name":"CHAPTER 3. Fiscal Affairs [13290. - 13344.]","url":"https://blackletter.si/government-code/title-2/division-3/part-3/chapter-3"},{"name":"ARTICLE 3. Revised Budgeting and Accounting System for Fiscal Affairs of State Government [13335. - 13344.]","url":"https://blackletter.si/government-code/title-2/division-3/part-3/chapter-3/article-3"}],"history":"Amended by Stats. 1984, Ch. 1286, Sec. 8.","effective":null,"html":"<p>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 <a href=\"/gov/13320\">13320</a>). Such guidelines shall, among other things:</p><p>(a) Ensure budgets that are reflective of an agency’s activities.</p><p>(b) Ensure that the budgets are reflective of the costs which are associated with their execution.</p><p>(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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/government-code/revised-budgeting-and-accounting-system-for-fiscal-affairs-13335","source":"California Legislative Information bulk export (pubinfo)"}