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Chapter 7300 - Organization for Fiscal Management

7300     GENERAL 
(Revised 4/01)

The State's organization for fiscal management provides control over the State's expenditures, protection of the State's assets, and management of the State's funds.  The following sections briefly describe the functions of the various organizational units specifically charged with the management of fiscal affairs.

7310     DEPARTMENT OF FINANCE 
(Revised 12/01)

The Department of Finance (DOF) has general powers of supervision over all matters concerning the financial policies of the State. (See Government Code Section 13070 et seq.) The Director of DOF is appointed by the Governor and sits on several fiscally oriented boards and commissions.

By statute, the Director of Finance serves as the Governor's chief fiscal policy advisor with emphasis on the financial integrity of the State and the maintenance of a fiscally sound and responsible Administration.  The DOF responsibilities include the following:

  1. Prepares, presents, and supports the State's annual financial plan.
     
  2. Assures responsible and responsive State resource allocation within resources available.
     
  3. Fosters efficient and effective State structure, processes, programs, and performance.
     
  4. Establishes integrity in State fiscal databases and systems through the CALSTARS accounting system.
     
  5. Maintains the State Administrative Manual (SAM) Sections 6000 to 6965, 7110 to 8535, 8538 to 8778, and 8785 to 20090. Input from State agencies fiscal staff helps make SAM a meaningful guide. Please send suggestions or proposed changes for any of the listed sections to the Department of Finance(DOF), Fiscal Systems and Consulting Unit, at 915 L Street, Sacramento, CA 95814 or by e-mail to fscuhotline@dof.ca.gov.  Your input will be forwarded to the applicable DOF unit and be considered for incorporation into subsequent revisions to SAM.

Website:  http://www.dof.ca.gov/

7320     STATE CONTROLLER'S OFFICE 
(Revised 4/01)

The State Controller is the State's chief financial officer who is elected by a vote of the people every four years and serves as a member of fiscally oriented State boards and commissions.  The State Controller's Office responsibilities include the following:

  1. Maintains central control accounts for all funds in the State Treasury including appropriation accounts that show the undisbursed balance of each appropriation.
     
  2. Audits claims against the State for legality, authorized purpose, and sufficient appropriation.
     
  3. Issues warrants for State obligations.
     
  4. Administers the Uniform State Payroll System.
     
  5. Prepares reports on the financial condition of the State including the Budgetary/Legal Basis Annual Report and the Comprehensive Annual Financial Report (generally accepted accounting principles basis).
     
  6. Provides fiscal assistance and guidance to local governments.
     
  7. Administers the State's unclaimed property laws.

Website:  http://www.sco.ca.gov/ 

7330     STATE TREASURER'S OFFICE 
(Revised 4/01)

The State Treasurer is an elected State fiscal officer and sits on approximately forty boards and commissions.  The State Treasurer's Office (STO) provides banking services for State government with a minimum interest and service cost and a maximum yield on investments.  The STO responsibilities include the following:

  1. Custody of all money and securities belonging to or held in trust by the State.
     
  2. Investment of temporarily idle State money.
     
  3. Sale of bonds and notes for the State and its various agencies.
     
  4. Trustee, registrar, and paying agent for all general obligation bonds and certain revenue bonds.
     
  5. Payment of warrants drawn by the State Controller's Office and State agency checks.

Website: http://www.treasurer.ca.gov/

7340     CALIFORNIA VICTIM COMPENSATION AND GOVERNMENT CLAIMS BOARD 
(Revised 4/01)

The California Victim Compensation and Government Claims Board (CVCGCB), formerly the Board of Control, is a three member board made up of the Director of General Services, the State Controller, both acting ex officio, and a third member appointed by and serving at the pleasure of the Governor.  The primary CVCGCB responsibilities include the adoption of general rules and regulations governing the following:

  1. Limitation of the amount, time, and place of expenses and allowances to be paid to constitutionally elected and judicial officers while traveling on official State business.
     
  2. Presentation and audit of claims against the State for which (1) an appropriation has been made or a State fund is available and which the claims have been rejected by the Controller; (2) the appropriation made or fund designated is exhausted; (3) no appropriation has been made or no fund is available but the settlement of which has been provided for by statute or constitutional provision; and (4) settlement is not otherwise provided in statute or constitutional provision.  Also, claims against the State will be presented to the CVCGCB for any other injury for which the State is liable.
     
  3. Authorization for a State agency to refrain from collecting taxes, licenses, fees, or money owing to the State for any reason where the amount to be collected is two hundred fifty ($250) or less.

For a more complete enumeration of the powers and duties, see Board of Control Rules (found in California Code of Regulations, Title 2), Government Code Sections 13900 to 13944, and SAM Section 8710.

Website:  http://www.boc.ca.gov/ 

7350     POOLED MONEY INVESTMENT BOARD 
(Revised 4/01)

The Pooled Money Investment Board (PMIB) is comprised of the State Treasurer as chairperson, the State Controller, and the Director of Finance.  The PMIB responsibilities include the following:

  1. Designs an effective cash management and investment program to realize maximum return through safe nd prudent investments of the State's idle money.
     
  2. Designates the amount of money temporarily available for investment.

7360     LEGISLATIVE ANALYST 
(Revised 4/01)

The Legislative Analyst is appointed by the Joint Legislative Budget Committee.  The Legislative Analyst's Office (LAO) acts as the Legislature's nonpartisan fiscal and policy advisor.  The LAO responsibilities include the following:

  1. Advises the Legislature on fiscal matters which includes providing an extensive analysis of the Governor's annual budget proposals and updates on the State's fiscal situation throughout the fiscal year.
     
  2. Publishes several reports and documents regarding State and local fiscal and policy issues.
     
  3. Prepares analyses of statewide initiatives and ballot propositions.

Website:  http://www.lao.ca.gov/ 

7370     DEPARTMENT OF PERSONNEL ADMINISTRATION 
(Revised 4/01)

The Department of Personnel Administration (DPA), in conjunction with operating departments, develops management's negotiating positions, represents management in negotiations with the exclusive representatives of bargaining units, and administers negotiated memorandum of understanding.

The DPA assists in the management of fiscal affairs by establishing policy and rules for the following:

  1. Amount, time, and place of expenses and allowances to be paid to officers and employees of the State (other than constitutionally elected and judicial officers) while traveling on official State business.
     
  2. Allowable relocation expenses when officers and employees of the State are relocated for the benefit of the State.

Website:  http://www.dpa.ca.gov/

7380     BUREAU OF STATE AUDITS  
(Revised 4/01)

The Bureau of State Audits (BSA) was created in 1993 and serves as the State's independent external auditor.  To assure its independence, the law frees the BSA from the control of the executive and legislative branches.  The BSA responsibilities are to provide the following:

  1. Independent audits of the programs and fiscal operations of State government.
     
  2. Objective information to the Legislature, Governor, Milton Marks Commission of California State Government Organization and Economy, and other interested parties about the State's financial condition.
     
  3. Objective information about the State's many agencies and programs upon request.

Website:  http://www.bsa.ca.gov/bsa 
Updated : 6/12/2007