California Government Code 29006 – For the adopted budget, the various forms, as prescribed by the …
For the adopted budget, the various forms, as prescribed by the Controller pursuant to Section 29005, shall provide for the presentation of data and information to include, at a minimum, estimated or actual amounts of the following items by fund:
(a) Fund balances.
Terms Used In California Government Code 29006
- Administrative officer: means the chief administrative officer, county administrator, county executive, county manager, or other officials employed in the several counties under various titles whose duties and responsibilities are comparable to the officials named herein. See California Government Code 29001
- Adopted budget: means the budget document formally approved by the board of supervisors after the required public hearings and deliberations on the recommended budget. See California Government Code 29001
- Auditor: means the county auditor or that officer whose responsibilities include those designated in Chapter 4 (commencing with Section 26900) of Division 2. See California Government Code 29001
- Board: means the board of supervisors of the county, or the same body acting as the governing board of a special district whose affairs and finances are under its supervision and control. See California Government Code 29001
- Budget year: means the fiscal year (July 1 through June 30) for which the budget is being prepared. See California Government Code 29001
- Controller: means the State Controller. See California Government Code 29001
- County: includes city and county. See California Government Code 19
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Fiscal year: means the current 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. See California Government Code 29001
(1) Nonspendable.
(2) Restricted.
(3) Committed.
(4) Assigned.
(5) Unassigned.
(b) Additional financing sources shall be classified by source in accordance with the accounting procedures for counties as prescribed by the Controller pursuant to Section 30200.
For comparative purposes the amounts of financing sources shall be shown as follows:
(1) On an actual basis for the fiscal year two years prior to the budget year.
(2) On an actual basis, except for those sources that can only be estimated, for the fiscal year prior to the budget year.
(3) On an estimated basis for the budget year, as submitted by those officials or persons responsible, or as recommended by the administrative officer or auditor, as appropriate.
(4) On an estimated basis for the budget year, as approved, or as adopted, by the board.
(c) Financing uses for each budget unit, classified by the fund or funds from which financed, by the objects of expenditure, other financing uses, intrafund transfers, and transfers-out in accordance with the accounting procedures for counties and by such further classifications or requirements pertaining to county budget matters as prescribed by the Controller pursuant to Section 30200.
For comparative purposes the amounts of financing uses shall be shown as follows:
(1) On an actual basis for the fiscal year two years prior to the budget year.
(2) On an actual basis, except for those uses that can only be estimated, for the fiscal year prior to the budget year.
(3) On an estimated basis for the budget year, as submitted by those officials or persons responsible, or as recommended by the administrative officer or auditor, as appropriate.
(4) On an estimated basis for the budget year, as approved, or as adopted, by the board.
(d) Appropriations for contingencies.
(e) Provisions for nonspendable, restricted, committed, and assigned fund balances.
(f) The appropriations limit and the total annual appropriations subject to limitation as determined pursuant to Division 9 (commencing with Section 7900) of Title 1.
(Amended by Stats. 2011, Ch. 382, Sec. 1.6. (SB 194) Effective January 1, 2012.)