6503 LEGAL BASIS FOR BUDGETARY CONTROL
(Revised 2/98)
The following summaries are intended to serve as a guide to the applicable laws affecting budgetary control. Read the law, not the summary, for an accurate understanding.
- Government Code provisions relating to fiscal year budgets:
Section 13070: Gives the DOF general powers of supervision over all matters concerning the financial and business policies of the state.
Section 13320: Each agency is required to submit an operating budget for the fiscal year.
Section 13321: Prescribes the general contents of the operating budget documents, and authorizes DOF to specify details.
Section 13322: Authorizes DOF to amend, alter, or revise any budget before approval.
Section 13324: Fixes liability of persons who incur expenditures in excess of budget.
Section 13326: The requirement for state agencies to submit requests for federal funds through DOF, for approval is delegated to agencies/departments, except as specified in SAM Section 0912.
Section 18805: Position establishment subject to budgetary authorization and availability of funds.
- Control Sections of the Budget Act:
A number of sections of the Budget Act impose limitations on expenditures, extend periods of availability of appropriations, authorize specific adjustments, authorize exceptions, and require reports to the Legislature. As appropriate, Budget Letters are issued to inform departments of long-standing or new or revised sections.
Departmental budget staff should be familiar with all the sections in the Budget Act. The Budget Act includes an index of the sections and provides a short description of the subject matter.
