ARTICLE 1. General

Article 1 added by Stats. 1945, Ch. 112.

§§ 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…