Title GOV, California Gov. Code

The Controller may establish procedures whereby some or all of the payments between funds and appropriations within a state agency and between funds and appropriations of different state agencies may be made by transfers upon his accounts in lieu of making such payments by claims…

Subject to approval of the Director of General Services, state agencies may furnish services, materials or equipment to, or perform work for, other state agencies upon such terms and conditions and for such considerations as they may determine and, subject to such approval, may e…

State agencies may provide for the advancing of funds as herein provided to defray the charges mentioned in Section 11256. Any state agency may, and upon order of the Director of General Services shall, authorize such advances from any fund or appropriation available to it for pa…

Any state agency which normally, as a part of its regular operating functions, is engaged in the business of performing work for, or furnishing services, materials or equipment to, other state agencies shall, at its request, be furnished by such other state agencies with a writte…

All money received by any state agency, other than the Regents of the University of California, for charges for work, services, materials or equipment shall be deposited in the State Treasury and, except advances or transfers under Sections 11257 and 11258, credited by the State …

After work is performed, services are rendered, or materials or equipment are furnished pursuant to advances or transfers made under Sections 11257 and 11258, the Controller shall process transfers from time to time as requested by the state agency that performed the work. Any ag…

Amounts advanced or transferred in accordance with Sections 11257 and 11258 shall be available for expenditure for the same period and purpose as the appropriation from which the advance or transfer is made. All or any portion of the amounts so advanced or transferred may be retu…

Whenever any payment heretofore or hereafter made by a state agency for work, services, materials or equipment performed or furnished under this article or any other law by another state agency was erroneous, in excess of the amount that should have been paid or was unearned, the…

As used in this article, “state agency” or “state agencies” includes the Department of General Services and any and all organizational units, parts, and subdivisions of state agencies as defined in Section 11000. (Amended by Stats. 1985, Ch. 106, Sec. 48.)

(a) To assist in the discharge of the duties of the Secretary of State’s office, the Secretary of State may appoint one Assistant Secretary of State, whose powers, duties, and liabilities shall be those of a deputy, and any deputies and clerical, expert, technical, and other assi…

The Secretary of State shall appoint a competent person to the position of Chief of Archives. In case of the appointee’s absence or inability to perform the duties of the Chief of Archives, the Secretary of State shall designate some other competent person to act in the Chief of …

The fiscal year shall commence on the first day of July. (Added by Stats. 1970, Ch. 789.)

The department may require financial and statistical reports, duly verified and covering the period of each fiscal year, from all agencies of the state included within the provisions of Section 13300. Such reports shall be made upon blank forms prescribed and furnished by the dep…

When necessary, the department may require special reports from any such State or public agency. These special reports shall be filed with the department without delay. (Added by Stats. 1945, Ch. 112.)

The department shall have access and authority to examine all records, files, documents, accounts, reports, correspondence, and all financial affairs of every agency of the state permitted or charged by law with the handling of public money or its equivalent. It may enter any pub…

(a) No law providing for the confidentiality of any records or property shall prevent disclosure of information or documents obtained in connection with any audit, evaluation, investigation, or review conducted by the department unless the provision specifically refers to and pre…

(a) In connection with any audit, evaluation, investigation, or review conducted by the department, the department or a department designee may issue subpoenas for the attendance of witnesses and the production of records, files, documents, accounts, reports, or correspondence, o…

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 both that imprisonment and fine, if a person does any of the following: (a) Fail or refuse to permit the examination of, ac…

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 done by other auditors, including the internal auditors of the various state agencies, so that duplication of auditing effo…

Every State agency shall permit such examination and experting and upon demand shall produce without unnecessary delay all books, contracts, and papers in its offices, and furnish information touching books, papers, contracts, and other matters pertaining to the agency. (Added by…

(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 state agency, the Governor, or the Legislature, or as otherwise needed or directed. (b) Prior to the commencement of any s…

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 a review of federal funds, the director shall also report the results of the audit simultaneously to the Legislature and …

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 of counting. At any counting the State Auditor may place any sum in bags or boxes and mark and seal them with a seal adopt…

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 accordance with law and shall determine for himself or herself whether that evidence is sufficient according to law. (Amended …

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 Sacramento, an affidavit showing: (a) The amount of money or credit that should be in the treasury. (b) The amount and kind of mo…

Securities held in the treasury or other depositories for safekeeping purposes shall be counted or confirmed, at least annually, by the State Auditor. After each count or confirmation of securities, the State Auditor shall issue his or her report on the accountability of securiti…

(a) The department shall devise, install, supervise, and, at its discretion, revise and modify, a modern and complete accounting system and policies for each agency of the state permitted or charged by law with the handling of public money or its equivalent, to the end that all r…

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 accountants or assistants as he deems necessary. Each such appointee is a civil executive officer. Before entering upon th…

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 following: (a) The accrual of expenditures as of the end of each fiscal year on the basis of payables incurred, excluding accrue…

Notwithstanding any other provision of law, all accounts, special accounts and funds established by statute in the General Fund to reserve specific revenues for a particular department, activity, purpose, or program for an indefinite period of time shall, for accounting and budge…

(a) Beginning on December 15, 1993, and annually thereafter, the Department of Finance shall submit to the Chairperson of the Joint Legislative Budget Committee and to the chairperson of the committee in each house that considers appropriations a report listing all capital outlay…

(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 each of the following: (1) A comprehensive list of tax expenditures exceeding five million dollars ($5,000,000) in annual co…

(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 financial activities and resources of the state, provided that only the minimum number of funds necessary to comply with l…

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 balance which is the difference between total resources and total expenditures. In determining the fund balance, the following …

(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 each calendar year, or as soon thereafter as feasible, the Director of Finance shall submit to the Legislature total rec…

For purposes of Section 13308, “workload budget” means the budget year cost of currently authorized services, adjusted for changes in enrollment, caseload, or population, or all of these changes and any of the following: (a) Statutory cost-of-living adjustments. (b) Chaptered leg…

(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 permanent employees by department appointed as full-time or part-time tenure in blanket positions for more than six conse…

(a) It is the intent of the Legislature that the department set statewide fiscal and accounting policies and procedures, and provide adequate fiscal and accounting training, advice, and consulting services to any agency of the state that is authorized or required to handle public…

(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 General Fund moneys, in a cumulative amount not to exceed five hundred million dollars ($500,000,000) annually, appropria…

(a) Notwithstanding any other law, including, but not limited to, Section 13311, in order to achieve effective management of state cash resources, the Director of Finance may do both of the following: (1) Defer payments of General Fund moneys owed in July through September of 200…

(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 moneys, in a cumulative amount not to exceed two hundred fifty million dollars ($250,000,000) annually, appropriated to t…

Unless otherwise provided, every official bond shall be filed in the proper office within the time prescribed for filing the oath. (Enacted by Stats. 1943, Ch. 134.)

The approval of every official bond shall be indorsed thereon and signed by the officer approving the bond. (Enacted by Stats. 1943, Ch. 134.)

No officer with whom any official bond is required to be filed shall file such bond until approved. (Enacted by Stats. 1943, Ch. 134.)

Official bonds shall be recorded in a book kept for that purpose entitled “Record of Official Bonds.” (Enacted by Stats. 1943, Ch. 134.)

Unless otherwise provided, the official bonds of state officers prescribed by law shall be approved by either the Governor or the Director of General Services and filed and recorded in the office of the Secretary of State. (Amended by Stats. 1965, Ch. 371.)