CHAPTER 3. Fiscal Affairs

Chapter 3 added by Stats. 1945, Ch. 112.

§§ 13290–13344 · 69 sections

1. 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…
2. 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…
3. 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…
4. 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…