SAM—BUDGETING
6000 INDEX
BUDGETING...... CHAPTER 6000
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 DEPARTMENTAL BUDGET PRESENTATION...... 6400
Personal Services 6403
Position/Personnel Years/Salary Cost Estimates
Presentation 6406
Estimated Salary Savings 6409
Staff Benefits 6412
Salariesand 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
(Continued)
Rev. 415SEPTEMBER 2011
SAM—BUDGETING
6000 INDEX (Cont. 1)
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 Positions 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, STD. Form 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 REGULATIONS AND ORDERS
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
(Continued)
Rev. 415SEPTEMBER 2011
SAM—BUDGETING
6000 INDEX (Cont. 2)
Fiscal Impact on Federal Funding of State Programs 6613
Signature Requirement 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 Review Process...... 6850
Preliminary Plans Review...... 6851
Approve Working Drawings and Proceed to Bid...... 6852
6000 INDEX (Cont. 3)
Award Construction Contract...... 6853
Construction...... 6854
Equipment...... 6855
Project Completion...... 6856
Board Items for Interim Financing and Bond Sale...... 6860
Augmentations, 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
Energy Service Contracts...... 6867
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
Rev. 415SEPTEMBER 2011