- Assembly Bill 1468 Report
- Awards for Innovation in Higher Education
- Designated Census Tracts for the New Employment Credit
- FI$Cal Resources
- Major Regulations
- Proposition 1B Disbursements
- Redevelopment Agency Dissolution
- Senate Bill 105 Final Report(Revised)
- Senate Bill 105 Interim Report
- State-County Assessors' Partnership Program
- Trailer Bill Language
The reconciliation of accounting data to budgetary data is required under Government Code (GC) sections 12460 and 13344. GC 12460 requires information in the State Controller's Budgetary/Legal Basis Annual Report to account for funds on the same basis as that of the applicable Governor's Budget. GC 13344 requires departments to prepare and maintain financial and accounting data for the Governor's Budget and related documents, and the Budgetary/Legal Basis Annual Report described in GC 12460, according to the methods and bases provided in regulations, budget letters, and other directives of Department of Finance (Finance). By law, year-end financial reports must be prepared consistent with the applicable budget. Information provided to Finance for the Governor's Budget must be consistent with information provided to the State Controller's Office (SCO) for the Budgetary/Legal Basis Annual Report.
The following instructions will assist departmental accounting and budget staff to reconcile year-end financial reports to budget schedules in accordance with government code and state policy.
Special Funds and certain Non-Governmental Cost Funds with a Fund Condition Statement
Departments will submit a fund reconciliation packet to Finance for all funds with a Fund Condition Statement (FCS) in the FY 2016-17 Governor’s Budget. The fund reconciliation packet includes a Detailed Fund Balance Report (Form DF-303 or DFB) for state departments to reconcile accounting data to past year budgetary data.
Forms and Templates
- DF-303 DFB Report Excel Template (revised 08/15)
- DFB Consolidated Worksheet Excel Template (revised 08/15)
- FCS Template (revised 08/15)
- DF-117 Certification (revised 08/15)
- Finance Memo Template (revised 08/15)
September 16, 2015:
(1) Non-shared fund administrators submit DFB packets to Finance
(2) Shared fund users submit DFB packets to fund administrators
September 25, 2015
Fund administrators submit DFB packets to Finance
Non-Governmental Cost Funds without a Fund Condition Statement
The Non-Governmental Cost Fund (NGCF) Past Year Expenditure Reconciliation (Form DF-304), will be used by state departments to reconcile accounting data to budgetary data for the past year. A DF-304 must be submitted to Finance for all NGCFs that will not have a FCS in the 2016-17 Governorís Budget. NGCFs with a FCS are required to submit a DF-303.