Section 7104.3 Of Chapter 9. Disposition Of Proceeds From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 9.

. (a) Notwithstanding any other provision of law, upon order of the Department of Finance, all or some of the state agencies collecting revenue for, or spending from, the Transportation Investment Fund shall adjust budgeting, accounting, and reporting systems and documents so that unliquidated encumbrances, payables, and other accruals are not reflected in the fund balance in the Governor's Budget fund condition display or the fund balance in the financial statements submitted to the Controller for the budgetary-legal basis annual report.
  (b) For the purposes of the Governor's Budget, the balance of cash advanced from the Transportation Investment Fund to the Transportation Revolving Account, as jointly determined by the Department of Finance and the state agencies referenced in subdivision (a), shall be deemed as resources and cash available to the Transportation Investment Fund for budgeting purposes.
  (c) This method shall be effective with the 2013-14 Governor's Budget development process and may be applied to the 2011-12 data.