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California · Through 2026-09-13

GOV § 13335

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Where this section sits in the code
  1. Government Code - GOV
  2. TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]
  3. DIVISION 3. EXECUTIVE DEPARTMENT [11000. - 15990.3.]
  4. PART 3. DEPARTMENT OF FINANCE [13000. - 13881.]
  5. CHAPTER 3. Fiscal Affairs [13290. - 13344.]
  6. ARTICLE 3. Revised Budgeting and Accounting System for Fiscal Affairs of State Government [13335. - 13344.]

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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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