2007 California Government Code Article 3. Revised Budgeting And Accounting System For Fiscal Affairs Of State Government

CA Codes (gov:13335-13343)

13335.  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.



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 first 10 days thereof and shall contain
a complete plan and itemized statement of all proposed expenditures
of the state provided by existing law or recommended by him or her,
and all of its institutions, departments, boards, bureaus,
commissions, officers, employees, and other agencies, and of all
estimated revenues, for the ensuing fiscal year, together with a
comparison, as to each item of revenues and expenditures, with the
actual revenues and expenditures for the last completed fiscal year,
the estimated revenues, and expenditures for the existing fiscal year
and the budgeted revenue and expenditures for the next fiscal year.

   (b) The budget shall, in accordance with Chapter 2 (commencing
with Section 41200) of Part 24 of the Education Code, include a
section that specifies the percentages and amounts of General Fund
revenues that must be set aside and applied for the support of school
districts, as defined in Section 41302.5, and community college
districts, as required by subdivision (b) of Section 8 of Article XVI
of the California Constitution.
   (c) The Governor, or the Department of Finance acting on his or
her behalf, shall make appropriate changes in the budget request to
reflect any modification in the organization or functions of state
government proposed under Article 7.5 (commencing with Section 12080)
of Chapter 1 prior to the passage of the budget.
   (d) The Governor's Budget shall be prepared in accordance with
guidelines and instructions adopted by the Department of Finance.
   (e) In order to provide meaningful comparisons, the Governor's
Budget shall be prepared in such a manner that the information
presented provides for such comparisons between the fiscal years.
   (f) The Department of Finance shall submit to the committee in
each house which considers appropriations and to the Joint
Legislative Budget Committee copies of budget material submitted to
it by agencies pursuant to the provisions of Article 2 (commencing
with Section 13320).
   (g) The Governor's Budget shall also include a coding structure
which indicates for each budget entity the categorization of
expenditures and revenues.
   (h) Prior to the submission of the Governor's Budget to the
Legislature, the Department of Finance may conduct public hearings
regarding any portion of any budget.
   (i) The Governor, or the Department of Finance acting on his or
her behalf, shall, at the same time the Governor's Budget is
submitted to the Legislature, submit to the Legislature copies of the
material for the purposes of subdivision (j).
   (j) The Department of Finance shall develop a fiscal information
system which  will provide timely and uniform fiscal data needed to
formulate and monitor the budget, including, but not limited to,
on-line inquiry capacity and the ability to simulate budget
expenditures and forecast revenues.  This system may include, among
other things, data on encumbrances and expenditures by line item,
governmental unit, and fund source.  The system shall also include
expenditures and encumbrances by program, as required.  This system
shall also include a coding structure which indicates the
categorization of expenditures and revenues.  This system and the
data shall be available to both the legislative and executive
branches.  The system may contain separate programs accessible by
only one branch, designed to provide for distinct application of the
data, but the basic system data shall be available on an equal basis
to both the legislative and executive branches of government.



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 principal function is to review,
advise, plan, advocate, or promote.
   (2) "State funded" means receiving direct or indirect support from
the General Fund, from funds that could be made available for
General Fund purposes, or from funds which could be used to free up
General Fund moneys.  The determination of whether an advisory body
is state funded shall be made by the Director of Finance.
   (b) On and after January 1, 1993, moneys may not be expended for
the support of any state-funded advisory body unless that advisory
body is evaluated pursuant to this section.
   (c) The Governor's Budget submitted to the Legislature for the
1992-93 fiscal year shall include an addendum which evaluates the
need for every state-funded advisory body in state government.  That
addendum shall identify each advisory body along with the relevant
statutory or executive order reference establishing the advisory
body, the funding source for each advisory body, including all direct
and indirect costs and staff allocated, and an evaluation based on
the following criteria:
   (1) The function of the advisory body.
   (2) Whether there is another appropriate governmental entity
capable and suitable to carry on the function performed by the
advisory body even if the new responsibility necessitates changing
the composition or mandate of an existing body.
   (3) Whether the size of the advisory body is no larger than
necessary to assure a range of viewpoints and to reflect this state's
diversity (7 to 13 members).
   (4) Whether consumers and the general public constitute a majority
of voting members or is there justification for specific advice from
experts only.
   (5) Whether the advisory body is authorized to have an executive
officer appointed by the advisory body, and subject to Senate
confirmation.
   (6) Whether the agenda of the advisory body is significant to the
Legislature or to a constitutional officer or if the advisory body
reports to the Legislature, or a constitutional officer, whether the
Legislature or the constitutional officer share in the appointing
authority.  If the Governor makes all of the appointments, whether
those appointments subject to Senate confirmation.
   (7) Whether strict conflict-of-interest provisions are applicable
for each appointed member of the advisory body and the meetings of
the body are open to the public.
   (8) Whether appointing authorities are directed to appoint persons
reflecting the ethnic and cultural diversity of the state.
   (9) Whether a clear working relationship exists between the
advisory body and other governmental agencies with which the advisory
body reviews, advises, or plans.
   (10) Where the advisory body is created to review and report on a
specific issue, whether there is a date for reporting and a date at
which time the advisory body shall terminate.



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 event, after enactment of
the Budget Act, revised estimates of expected revenues or
expenditures, or both, show that expenditures will exceed estimated
revenues, expenditures should be reduced or revenues increased, or
both, to ensure that actual expenditures do not exceed actual
revenues for that fiscal year.



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 provide for the appropriation of federal
funds received by the state and deposited in the State Treasury.



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 each house which considers
appropriations.
   (2) Chairman of the Joint Legislative Budget Committee.
   (3) Chairman of the Joint Legislative Audit Committee.
   (4) State Treasurer.
   (5) State Controller.
   (6) Director of Finance, who shall serve as chairman of the board.

   (b) The board shall monitor and advise the legislative and
executive branches regarding the implementation of this chapter.  The
board shall also make recommendations as to any further legislation
that may be necessary in order to further the objectives of this
chapter.
   (c) In addition thereto, the advisory board shall review the
budgeting and accounting process for the purpose of improving the
preparation, legislative review and execution of the budget
considering, but not limited to, the following subjects:
   (1) The budget cycle.
   (2) Adequate time for legislative review.
   (3) Increased public participation.
   (4) The basis of accounting revenues, expenditures, payables, and
encumbrances.
   The advisory board shall make a preliminary report of its
recommendations by March 1, 1981, and a final report  prior to the
time subdivision (a) of Section 13338 is implemented.
   This section shall remain in effect only until the time the
provisions of Section 13300 become applicable to those state entities
specified in subdivision (d) of Section 13300, and as of that date
is repealed, unless a later enacted statute, which is chaptered
before that date, deletes or extends the date.




13340.  (a) Except as provided in subdivision (b), on and after July
1, 2009, no moneys in any fund that, by any statute other than a
Budget Act, are continuously appropriated without regard to fiscal
years, may be encumbered unless the Legislature, by statute,
specifies that the moneys in the fund are appropriated for
encumbrance.
   (b) Subdivision (a) does not apply to any of the following:
   (1) The scheduled disbursement of any local sales and use tax
proceeds to an entity of local government pursuant to Part 1.5
(commencing with Section 7200) of Division 2 of the Revenue and
Taxation Code.
   (2) The scheduled disbursement of any transactions and use tax
proceeds to an entity of local government pursuant to Part 1.6
(commencing with Section 7251) of Division 2 of the Revenue and
Taxation Code.
   (3) The scheduled disbursement of any funds by a state or local
agency or department that issues bonds and administers related
programs for which funds are continuously appropriated as of June 30,
2009.
   (4) Moneys that are deposited in proprietary or fiduciary funds of
the California State University and that are continuously
appropriated without regard to fiscal years.
   (5) The scheduled disbursement of any motor vehicle license fee
revenues to an entity of local government pursuant to the Vehicle
License Fee Law (Part 5 (commencing with Section 10701) of Division 2
of the Revenue and Taxation Code).



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 modified to comply with the
requirements of this article.


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 supplemental local assistance appropriation
summary, including actual past year, estimated current year, and
proposed budget year expenditures for each branch in the department.

   (b) No later than January 20 of each year, the State Department of
Public Health shall annually provide expenditure information for
actual past year, estimated current year, and proposed budget year
for the following:
   (1) The Cigarette and Tobacco Products Surtax Fund and the
accounts contained therein as established by Proposition 99 as
approved by the voters at the November 8, 1988, statewide general
election.
   (2) Statewide AIDS/HIV programs.
   (3) AIDS Drug Assistance Program.
   (4) Title V Maternal, Child, and Adolescent Health Grant funds.
   (5) Women, Infants, and Children Supplemental Nutrition Program.
   (6) Federal Health and Human Services Hospital Preparedness
Program funds.
   (7) Centers for Disease Control and Prevention Public Health
Emergency Preparedness Grant funds.