Section 13344 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.
13344
. (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.