Government Code section 13335

The department shall develop, issue, and implement consistent and adequate guidelines to be utilized by agencies required to submit budgets pursuant to the provisions of Article 2 (commencing with Section 13320). Such guidelines shall, among other things:

(a)

Ensure budgets that are reflective of an agency’s activities.

(b)

Ensure that the budgets are reflective of the costs which are associated with their execution.

(c)

Ensure that where a program budget format is used, budgetary presentation is designed to display expenditures based on various goals or objectives. A program budget defines objectives and relates the proposed level of expenditure to meet that objective in the given budget year. A major objective may be divided into elements designed to meet the major objective and, in turn, these elements may be divided into components or tasks designed to complete a proposed work effort. Such program budgets shall reflect expenditures from all fund sources.

Source: Section 13335, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=GOV§ionNum=13335.­ (updated Jan. 1, 1984; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 13335's source at ca​.gov