California Government Code 13344 – (a) State agencies shall prepare and maintain financial and …
(a) State agencies shall prepare and maintain financial and accounting data for inclusion in the Governor’s Budget, Budget Act and related documents, and the budgetary-legal basis annual report described in Section 12460, according to the methods and bases provided in regulations, budget letters, and other directives of the Department of Finance. The adoption, amendment, or repeal of these regulations, budget letters, or other directives consistent with this section are exempted from the rulemaking provisions of the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2). The Department of Finance shall consult with the Controller concerning significant changes to these financial and accounting methods, unless those changes are otherwise specified in law. The Department of Finance shall implement procedures, consistent with this section, that facilitate annual reconciliations of General Fund and special fund balances between those provided by a state agency to the Department of Finance and to the Controller. In the Governor’s Budget documents, appendices thereof, or other directives, the Department of Finance shall ensure that adjustments of prior-year fund balances and accounting methods are clearly noted in some fashion in order to ensure the closest possible comparability of these documents with past and future budgetary-legal basis annual reports.
(b) For purposes of this section, “state agency” means every state office, officer, department, division, bureau, board, and commission.
Terms Used In California Government Code 13344
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- department: refer to the Director and Department of Finance, respectively, unless the context otherwise requires. See California Government Code 13001
- State: means the State of California, unless applied to the different parts of the United States. See California Government Code 18
- state agency: includes every state office, officer, department, division, bureau, board, and commission. See California Government Code 11000
(Added by Stats. 2012, Ch. 343, Sec. 4. (AB 1487) Effective September 17, 2012.)