PART 3. DEPARTMENT OF FINANCE
Part 3 added by Stats. 1945, Ch. 112.
§§ 13000–13881 · 129 sections
CHAPTER 1. General §§ 13000–13031 · 9 sections
ARTICLE 1. Administration §§ 13000–13012 · 7 sections
- § 13000 There is in the State Government a Department of Finance.
- § 13001 The department is under the control of an executive officer known as Director of Finance. As used in this part, “director” and “department” refer to the…
- § 13002 The director is appointed by and holds office at the pleasure of the Governor. The annual salary of the director is provided for by Chapter 6 of Part 1 of…
- § 13004 The director shall perform all duties, exercise all powers and jurisdiction, assume and discharge all responsibilities, and carry out and effect all purposes…
- § 13005 For the purpose of administration, the director shall organize the department with the approval of the Governor, in the manner that he deems necessary properly…
- § 13008 For the purpose of administering Article 1 (commencing with Section 13290) of Chapter 3, the Director of Finance may appoint and prescribe the duties and fix…
- § 13012 Whenever any statute, heretofore or hereafter enacted, requires by the use of the word or words “approve,” “approval,” “authorize,” or “authorization,” the…
ARTICLE 2. Crimes §§ 13030–13031 · 2 sections
- § 13030 Every person is guilty of a misdemeanor who: (a) Fails or neglects to make, verify and file with the Department of Finance any report required by this part.…
- § 13031 The department shall annually require each department head or designee whose duty it is to audit the accounts of a state agency, department, office, bureau, or…
CHAPTER 2. Powers and Duties, Generally §§ 13070–13144 · 33 sections
ARTICLE 1. General §§ 13070–13084 · 17 sections
- § 13070 The department has general powers of supervision over all matters concerning the financial and business policies of the State and whenever it deems it…
- § 13070.5 The department shall ensure the state carries out its responsibilities in accordance with the federal Single Audit Act (31 U.S.C. Sec. 7501 et seq.). For that…
- § 13071 The Director of Finance shall be responsible for coordinating state agency internal audits and identifying when agencies are required to comply with federally…
- § 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)…
- § 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…
- § 13073.5 The Legislature finds and declares that: (1) population size and distribution patterns in California exert a major influence on the physical, social, and…
- § 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…
- § 13074 Notwithstanding any other provision of law, any revision, subsequent to the first revision, of the annual provisional county population estimates, made by the…
- § 13074.1 (a) If the Department of Finance is required by law to make a calculation related to cost of living or annual adjustment factors and necessary data is…
- § 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…
- § 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…
- § 13077 Whenever a nonprofit corporation or foundation enters into a contract with a state educational institution, maintained in whole or in part by state…
- § 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)…
- § 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…
- § 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…
- § 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…
- § 13084 The Department of Finance may increase or decrease funding appropriated to the Department of Transportation’s capital outlay support program using funding made…
ARTICLE 2. Infrastructure Plan §§ 13100–13104 · 6 sections
- § 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.…
- § 13101 As used in this article, “infrastructure” means real property, including land and improvements to the land, structures and equipment integral to the operation…
- § 13102 In conjunction with the Governor’s Budget submitted pursuant to Section 13337, the Governor shall submit annually a proposed five-year infrastructure plan to…
- § 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…
- § 13103.5 The department may perform audits, as it deems necessary, of the allocations or expenditures made in accordance with Article XIXB of the California…
- § 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…
ARTICLE 2.1. Infrastructure Funding §§ 13105–13109 · 5 sections
- § 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…
- § 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…
- § 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…
- § 13108 (a) The Rail Infrastructure Account is hereby created in the State Transportation Fund for the purposes of funding projects in the Rail Modernization…
- § 13109 Notwithstanding any other law, the Controller may use the funds in the Infrastructure Stabilization Fund, the State Infrastructure and Maintenance Fund, and…
ARTICLE 3. Refunds §§ 13140–13144 · 5 sections
- § 13140 As used in this article: (a) “Permit” includes application, license, certificate, or authorization. (b) “Fee” includes any monetary exaction imposed or…
- § 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…
- § 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…
- § 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…
- § 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…
CHAPTER 3. Fiscal Affairs §§ 13290–13344 · 69 sections
ARTICLE 1. General §§ 13290–13313 · 30 sections
- § 13290 The fiscal year shall commence on the first day of July.
- § 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…
- § 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…
- § 13293 The department shall have access and authority to examine all records, files, documents, accounts, reports, correspondence, and all financial affairs of every…
- § 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…
- § 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…
- § 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…
- § 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…
- § 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…
- § 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…
- § 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…
- § 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…
- § 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…
- § 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…
- § 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…
- § 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…
- § 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…
- § 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…
- § 13303 Notwithstanding any other provision of law, all accounts, special accounts and funds established by statute in the General Fund to reserve specific revenues…
- § 13304 (a) Beginning on December 15, 1993, and annually thereafter, the Department of Finance shall submit to the Chairperson of the Joint Legislative Budget…
- § 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…
- § 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…
- § 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…
- § 13308 (a) (1) At the time of the submission of the Governor’s Budget pursuant to Section 12 of Article IV of the California Constitution, within the first 10 days of…
- § 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…
- § 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…
- § 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…
- § 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…
- § 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…
- § 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…
ARTICLE 2. Fiscal Year Budgets §§ 13320–13326 · 8 sections
- § 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…
- § 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…
- § 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…
- § 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…
- § 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…
- § 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…
- § 13325 Approval by the Department of General Services of contracts, leases and other transactions or expenditures of state agencies, where such approval is required…
- § 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…
ARTICLE 2.5. Provisions Applicable to Appropriations of Funds §§ 13332–13332.19 · 19 sections
- § 13332 The Controller, at the request of a state institution, department, board, bureau, commission, officer, employee or other agency for which an appropriation is…
- § 13332.01 Any state agency which collects funds from the federal government shall include in the collections, amounts to offset federally allowed statewide indirect…
- § 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…
- § 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…
- § 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…
- § 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…
- § 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…
- § 13332.09 (a) A purchase order or other form of documentation for acquisition or replacement of motor vehicles shall not be issued against any appropriation until the…
- § 13332.10 (a) (1) The Director of General Services may not enter into a lease agreement between the state and another entity, public or private, in which the state is…
- § 13332.11 (a) (1) Except as otherwise specified in paragraph (2), funds appropriated for capital outlay shall not be expended by any state agency, including, but not…
- § 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…
- § 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…
- § 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,…
- § 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…
- § 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…
- § 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…
- § 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…
- § 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…
- § 13332.19 (a) For the purposes of this section, the following definitions shall apply: (1) “Design-build” means a construction procurement process in which both the…
ARTICLE 3. Revised Budgeting and Accounting System for Fiscal Affairs of State Government §§ 13335–13344 · 12 sections
- § 13335 The department shall develop, issue, and implement consistent and adequate guidelines to be utilized by agencies required to submit budgets pursuant to the…
- § 13336 The department shall, in cooperation with the Legislature, develop a format for utilization by agencies required to submit a program budget.
- § 13337 (a) The budget required by the State Constitution to be submitted by the Governor at each regular session of the Legislature shall be submitted within the…
- § 13337.3 (a) (1) “Advisory body” means every board, bureau, commission, committee, panel, task force, or similar group created by statute or executive order whose…
- § 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…
- § 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…
- § 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…
- § 13340 (a) Except as provided in subdivision (b), on and after July 1, 2027, no moneys in any fund that, by any statute other than a Budget Act, are continuously…
- § 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…
- § 13342 Nothing in this article shall be construed to prohibit implementation of any provision of this article prior to a specified date.
- § 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…
- § 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…
CHAPTER 5. The State Leadership Accountability Act §§ 13400–13407 · 8 sections
- § 13400 This act shall be known and may be cited as the State Leadership Accountability Act.
- § 13401 (a) The Legislature finds all of the following: (1) Active oversight processes, including regular and ongoing monitoring processes, for the prevention and…
- § 13402 Agency heads are responsible for the establishment and maintenance of a system or systems of internal control, and effective and objective ongoing monitoring…
- § 13403 (a) As used in this chapter, “internal control” means a process, including a continuous built-in component of operations, effected by a state agency’s…
- § 13404 As used in this chapter: (a) “Agency head” means the individual responsible for the overall operations of a state agency. (b) “State agency” means every entity…
- § 13405 (a) To ensure that the requirements of this chapter are fully complied with, each agency head that the Department of Finance determines is covered by this…
- § 13406 (a) The head of the internal audit staff of a state agency, as specified by the Director of Finance, or, in the event there is no internal audit function, a…
- § 13407 Because sound internal controls and the regular and ongoing monitoring of those internal controls significantly inhibits waste of resources and thereby creates…
CHAPTER 6. Purchase and Sale of Bonds §§ 13451–13474 · 5 sections
ARTICLE 1. General § 13451 · 1 section
- § 13451 At any sale of bonds by the Treasurer the director may become a bidder and purchase bonds with the funds at his disposal. The appropriate transfer of funds…
ARTICLE 2. State School Funds §§ 13470–13474 · 4 sections
- § 13470 Whenever there is in the treasury to the credit of the Unclaimed Property Fund the sum of twenty thousand dollars ($20,000) or more, the Director of Finance…
- § 13472 Investments under this article may be made in bonds of this State, of the United States, or of any county, permanent road district, city, school district,…
- § 13473 The investments shall be made in such manner and on such terms as the director deems best for such fund.
- § 13474 All bonds purchased under this article shall be delivered to the Treasurer, who shall credit the interest to the State School Fund, when collected.
CHAPTER 11. Organization and Management §§ 13877–13881 · 5 sections
- § 13877 It shall be the function of the department to provide consultation and co-ordination to the departments and agencies of the state government with respect to…
- § 13878 In the field of organization planning the department shall: (a) Counsel with, assist, and provide co-ordination to the heads of state departments: (1) In the…
- § 13879 In the field of manpower and costs control, the department shall: (a) Counsel with and provide co-ordination to the heads of departments in the development and…
- § 13880 In the field of organization research, the department shall: (a) Counsel with and provide co-ordination to the heads of departments on the internal exchange of…
- § 13881 The department may: (a) Conduct such relationships with agencies of the governments of municipalities, counties, other states, and the United States as are…