California Government Code ARTICLE 1 - General

• Section 13290.
  The fiscal year shall commence on the first day of July.(Added by Stats. 1970, Ch. 789.)
• Section 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 included...
• Section 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 without...
• Section 13293.
  The department may examine all records, files, documents, accounts and all financial affairs of every agency mentioned in Section 13300. It may enter any public...
• Section 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...
• Section 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 offices,...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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 each...
• Section 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 agency of...
• Section 13300.5.
  (a) The Legislature finds and declares that the system to modernize the state’s internal financial systems is a critical project that must be subject to the...
• Section 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...
• Section 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...
• Section 13303.
  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...
• Section 13304.
  (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...
• Section 13305.
  (a) The department shall provide an annual report to the Legislature on tax expenditures by no later than September 15 of each year. The report shall...
• Section 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 financial...
• Section 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...
• Section 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...
• Section 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 population, or...
• Section 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...
• Section 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 accounting training,...
• Section 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 General...
• Section 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 of Finance...
• Section 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 moneys,...

Last modified: October 22, 2018