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6000 - Budgeting

Note: Users May Download the Entire Chapter Here ("Print" or "Notebook" Version)

Introduction  6000
Availability of Budget Instructions and Forms  6005

OVERVIEW OF CALIFORNIA'S BUDGET PROCESS 

Preface  6110
Budget Development  6120
Budget Enactment  6130
Administration  6140
Budget Process  6150
The Traditional Concept  6210
The Program Concept  6220
Development and Enactment of the Annual Financial Plan, The Process in Brief  6300
Budget Policy  6305
Agency Briefings and Governor's Review  6310
Preparation and Submittal of Budgets  6315
The Governor's Budget - Publication, Distribution, Ordering, and Public Sale  6320
The Budget Bill  6325
Legislative Analyst's "Analysis of the Budget Bill"  6330
Budget Act  6333
Legislative Fiscal Committee and Floor Actions  6335
Budget Committee on Conference  6340
The Governor's Veto  6345
The Budget Act/Final Budget Summary  6350
The List of Changes to the Governor's Budget, Final Change Book  6355
The Department Budget Presentation  6400
Responsibilities and Authority of Fund Administrators and Fund Users  6401 
Personal Services  6403
Position/Personnel Years/Salary Cost Estimates Presentation 6406
Staff Benefits  6412
Salaries and Wages (State Controller's Office Role)  6415
Schedule 7A - Budget Supplement of Authorized Salaries and Wages (Processing)  6418
Submittal of Schedule 7A Spreadsheet to Finance  6419
State Controller's Office Tabulations (Other than Schedule 7A)  6421
Schedule 8 Tabulation  6424
Description of Schedule 8 Tabulation  6427
Verification and Completion of Schedule 8 Tabulation  6429
Conversion Code Listing  6430
Expiring Filled Positions  6436
Blanket Positions  6439
Vacant Positions Report  6445
Preparation of Schedule 8 Summary  6448
Operating Expenses and Equipment  6451
Space Action Requests (STD. Form 9)  6453
Preparation of Supplementary Schedule of Operating Expenses and Equipment  6454
Budget for Equipment  6457
Supplementary Schedule of Federal Funds 6460
Reimbursements  6463
Supplementary Schedule of Reimbursements  6466
Special Items of Expense  6469
Claims and Tort Liability Budget Procedure  6472
Expenditures by Category  6475
Detail of Appropriations and Adjustments  6478
Fund Condition Statements  6481
Supplementary Schedule of Appropriations - Schedule 10  6484
Administration of the Operating Budget  6500
Legal Basis for Budgetary Control  6503
Personal Services  6506
Permanent Services  6509
New Positions  6512
Limited Term Positions  6515
Temporary Help or Overtime Blankets  6518
Certification for Continued Payment of Established Positions  6521
Budgetary Approval of Position-Related Transactions  6527
Revision of Programs and Allotments  6533
Request of Necessity for Appropriation Augmentation  6536 
Transfer Of Budget Allotment Form, STD 25  6539
Budget Revision, STD. Form 26  6542
Preparation of Budget Revision, STD. Form 26  6545
Intraschedule Transfers, Section 26.00 of the Budget Act 6548
Sections 28.00 and Section 28.50 Reporting  6551
Completion of Section 28.00 and Section 28.50 Applications  6554
Section 28.00 and 28.50 Application Approval  6557
Emergency Services by State Agencies  6560

PREPARATION OF LOCAL MANDATE DETERMINATIONS AND
COST ESTIMATES FOR EXECUTIVE REGULATION AND ORDERS
 

Standardized Regulatory Impact Assessment for Major Regulations  6600 
General  6601 
Definition  6602 
Economic Impact Statement  6603 
Contents of Fiscal Impact Statement (FIS)  6604 
Fiscal Impact on Local Government  6605 
Funding for Reimbursable Local Costs  6606 
Cost Estimating Methodology  6607 
Nonreimburseable Local Costs  6608 
Savings to Local Governments  6609 
Increases or Reductions in Local Revenues  6610 
Costs to State Agencies  6611 
Savings to State Agencies  6612 
Fiscal Impact on Federal Funding of State Programs  6613 
Signature Requirements for Fiscal Impact Statement (FIS)  6614 
Estimates Which Require Department of Finance Action  6615 
Input from Other Governmental Agencies in the Development of Fiscal Estimates  6616 

INFORMATION TECHNOLOGY BUDGETING 

Information Technology Expenditures  6700 
Definitions  6710 
Exclusions  6720 
Requirements  6730 
Expenditure Support  6750 
Information Technology Audits  6760 
Cost Allocation  6770 
Data Center Financial Management  6780 
Overview of Capitalized Assets  6801 
Capitalized Assets: Who Does What  6805 
Capital Outlay Versus State Operations and Local Assistance  6806 
Minor Capital Outlay  6807 
The Capital Outlay Process in Brief  6808 
Legal Citations for Capitalized Assets and Financing  6809 
Capitalized Assets Planning and Budgeting  6810 
Capitalized Assets Budget Development Highlights  6812 
Budget Preparation and Enactment Timetable  6814 
Documents Required to Request Capital Outlay Funding  6816 
Capital Outlay Budget Change Proposals (COBCP)  6818
Five-Year Capitalized Assets Plan  6820 
Prototype Development/Changes  6821 
Historical Resources  6822 
Use of Consultants  6823 
DGS' Feasibility Review  6824 
Scope Meetings  6826 
Budget Package Preparation, Budget Estimates  6828 
Budget Hearings, Final Budget Document Preparation  6830 
Governor's Budget and Legislative Approval  6832 
Capital Outlay Reappropriations  6834 
Ten-Year Survey of Capital Outlay and Infrastructure Needs  6837 
Capital Outlay Coding Structures  6839 
Administration of Capital Outlay Program  6840 
Methods of Project Delivery  6841 
State Public Works Board (PWB) Overview  6842 
Monthly Public Works Board Process  6844 
Standard Information Required When Requesting PWB or DOF Action  6845 
Typical Project Phases, Related Forms and Board Items  6846 
Starting Projects  6847 
Studies  6848 
Site Selection and Acquisition  6849 
Environmental Impact and Review Process  6850 
Preliminary Plans Review  6851 
Approve Working Drawings and Proceed to Bid  6852 
Award Construction Contract  6853 
Construction  6854 
Equipment  6855 
Project Completion  6856 
Board Items for Interim Financing and Bond Sale  6860 
Augmentation, Additional Costs (Within Appropriation) and Recognition of Deficits  6861 
Bid Savings, Project Savings, and Reversions  6862 
Scope Changes  6863 
Quarterly Report  6864 
Inmate Day Labor  6865 
Condemnations (Exercise of Eminent Domain)  6866 
Transfer of Funds to the Architecture Revolving Fund (ARF)  6868 
Capitalized Assets Financing  6870 
General Obligation (GO) Bonds  6871 
Lease-Revenue Bonds  6872 
State Public Works Board (PWB) Lease-Revenue Bond Programs  6873 
Joint Powers Authority (JPA) Lease-Revenue Bond Programs  6874 
Financing Leases Versus Operating Leases/Contracts  6876 
Interim Financing  6878 
The Bond Sale  6880 
Post-Sale Activities  6882 
Continuing Disclosure  6884 
Client Department's Responsibilities  6886 
Budget Treatment of Lease-Revenue Debt Service Payments  6888 
Glossary and Index for Capital Outlay Terminology and Forms  6899 
The Legislature  6900 
Legislative Calendar  6905 
Legislation  6910 
Bills (AB/SB)  6915 
Constitutional Amendments (ACA/SCA)  6920 
Joint Resolutions (AJR/SJR)  6925 
Concurrent Resolutions (ACR/SCR)  6930 
House and Senate Resolutions (HR/SR)  6935 
Rules Committee Resolutions  6940 
The Legislative Process  6945 
Departmental Proposed Legislation  6950 
Hearings  6955 
Bill Analysis  6960 
Enrolled Bill Report  6965