Chapter 3. Accounting of California Fish And Game Code >> Division 10. >> Chapter 3.
The department shall account for revenues and expenditures
of the money in the Fish and Game Preservation Fund in a manner
consistent with the laws and applicable policies governing state
departments generally for each activity or program in which the
department is engaged.
In establishing the appropriate programs or activities for
this system, the department shall consider the following programs or
(a) Freshwater fisheries activities.
(b) Marine fisheries activities.
(c) Wildlife management activities.
(d) Planning and environmental review.
(e) Law enforcement.
(f) Nongame and endangered species.
(g) General administration.
Payroll and other costs that are directly identifiable with
specific programs or activities shall be charged directly to accounts
maintained for the appropriate programs or activities.
Payroll and other costs that are not identifiable with specific
programs or activities shall be allocated on an equitable basis to
program or activity cost accounts.
The basic principle of this cost accounting system shall be
that the total cost of operation of the department shall be accounted
for by accounting for the cost of each activity or program in which
it is engaged.
The Augmented Deer Tags Account, Bighorn Sheep Permit
Account, and Wild Pig Account, within the Fish and Game Preservation
Fund, shall be consolidated and any remaining funds in these accounts
transferred to the Big Game Management Account, consistent with
Section 3953. The department, after consultation with the Department
of Finance and the Legislative Analyst's Office, shall provide
recommendations to the Legislature for consolidation of additional
dedicated accounts within the Fish and Game Preservation Fund if, in
the determination of the department, consolidation would serve to
reduce administrative costs to the department and enhance its ability
to meet current needs, while still preserving the generally stated
purpose of the dedicated accounts.