9200     GENERAL
(Revised 8/94)

 

This section provides the accounting guidelines and requirements which agencies must follow in accumulating data to support their program budgets.  All budgets are required to be in a program appropriation format.  Any budgets remaining in a category format must be approved by Department of Finance.  Agencies still remaining with budgets in a category format must convert traditional line item costs to the required program budget levels as displayed in the Governor's Budget.

State agencies that operate under the California State Accounting and Reporting System (CALSTARS) perform their accounting functions in a comprehensive and fully documented program cost accounting environment (see SAM Section 7260) that incorporates all the cost allocation procedures and requirements described below.  Other state agencies operate their own automated accounting systems that may have established program cost accounting components (see SAM Section 7262).  The program cost accounting components in these automated accounting systems will also include adequately documented cost allocation procedures that are consistent with those described below.  A few state agencies either operate in an automated accounting system environment that does not include a program cost accounting function or operate in a manual accounting environment.

 

The following sections summarize the basic program cost allocation requirements for the benefit of state agencies that do not operate in an automated system with an integrated cost accounting component.