Section 13335 Of Article 3. Revised Budgeting And Accounting System For Fiscal Affairs Of State Government From California Government Code >> Division 3. >> Title 2. >> Part 3. >> Chapter 3. >> Article 3.
13335
. The department shall develop, issue, and implement
consistent and adequate guidelines to be utilized by agencies
required to submit budgets pursuant to the provisions of Article 2
(commencing with Section 13320). Such guidelines shall, among other
things:
(a) Ensure budgets that are reflective of an agency's activities.
(b) Ensure that the budgets are reflective of the costs which are
associated with their execution.
(c) Ensure that where a program budget format is used, budgetary
presentation is designed to display expenditures based on various
goals or objectives. A program budget defines objectives and relates
the proposed level of expenditure to meet that objective in the given
budget year. A major objective may be divided into elements designed
to meet the major objective and, in turn, these elements may be
divided into components or tasks designed to complete a proposed work
effort. Such program budgets shall reflect expenditures from all
fund sources.