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 activities:
  (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.