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Earlier editions: 2020-112018-11

TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA 8000-22980›DIVISION 3. EXECUTIVE DEPARTMENT 11000-15990.3›PART 3. DEPARTMENT OF FINANCE 13000-13881›CHAPTER 3. Fiscal Affairs 13290-13344›ARTICLE 3. Revised Budgeting and Accounting System for Fiscal Affairs of State Government 13335-13344

§ 13335

California Government Code · 2026-10 edition · updated 2026-10-04 · California

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.

(Amended by Stats. 1984, Ch. 1286, Sec. 8.)

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California Government Code

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