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California Budget Information

Questions about the state budget are often similar. Answers to those asked most frequently are provided in Frequently Asked Budget Questions.

The questions are answered primarily via point and click references to budget Summary Schedules, Charts, and a few other Budget-related documents. That is, most of the answers are not directly provided, but rather the answer should be apparent from the referenced material. In order to provide a more complete picture of the issues related to a question, several documents might be referenced always in order of relevance. What may seem like a simple question often has a complicated answer, or several answers, none of which are necessarily the only answer. Some understanding of the state's fund structure is essential to understanding the implications of many of the frequently asked budget questions. See Fund Conditions and Transfers / Loans (.doc, <1 MB).

The Summary Schedules are updated annually as part of the Governor's Budget, while the Charts are updated twice a year, a few weeks after the Governor's Budget is proposed on January 10 and Summary a few weeks after the Budget is enacted. Thus, some of the data, while the latest available, might be out of date.

In addition to the Summary Schedules, Charts, and the few other budget-related documents, which are the main sources used to answer these Frequently Asked Budget Questions, considerable information is available in the Governor's Budget Summary (www.ebudget.ca.gov). This document reflects the Administration's goals and objectives for the forthcoming fiscal year, policy perspectives, and highlights of changes proposed in the Governor's Budget.

Documents used to answer questions are listed below:

Summary Schedules. These schedules are published as part of the Governor's Budget Summary and are updated each January 10 with the release of the Governor's Budget. The schedules summarize state revenues, expenditures, and other fiscal and personnel data, generally for the past, current, and budget years.

  1. Statewide Financial Information. Governor's Budget Summary (www.ebudget.ca.gov, .pdf, <1 MB)
  2. Schedule 1, General Budget Summary (www.ebudget.ca.gov, .pdf, <1 MB)
  3. Schedule 2, Summary of State Tax Collections (www.ebudget.ca.gov, .pdf, <1 MB)
  4. Schedule 3, Comparative Yield of State Taxes (www.ebudget.ca.gov, .pdf, <1 MB)
  5. Schedule 4, Positions and Salary Cost Estimates (Revised) (www.ebudget.ca.gov, .pdf, <1 MB)
  6. Schedule 5A, Statement of Estimated Accounts Payable and Accounts Receivable (www.ebudget.ca.gov, .pdf, <1 MB)
  7. Schedule 5B, Actual Past Year Cashflow (www.ebudget.ca.gov, .pdf, <1 MB)
  8. Schedule 5C, Estimated Current Year Cashflow (www.ebudget.ca.gov, .pdf, <1 MB)
  9. Schedule 5D, Estimated Budget Year Cashflow (www.ebudget.ca.gov, .pdf, <1 MB)
  10. Schedule 6, Summary of State Population, Employees, and Expenditures (Revised) (www.ebudget.ca.gov, .pdf, <1 MB)
  11. Schedule 8, Comparative Statement of Revenues (www.ebudget.ca.gov, .pdf, <1 MB)
  12. Schedule 9, Comparative Statement of Expenditures (www.ebudget.ca.gov, .pdf, <1 MB)
  13. Schedule 10, Summary of Fund Condition Statements (www.ebudget.ca.gov, .pdf, <1 MB)
  14. Schedule 11, Statement of General Obligation Bond and Commercial Paper Debt of the State of California (www.ebudget.ca.gov, .pdf, <1 MB)
  15. Schedule 12A, State Appropriations Limit Summary (www.ebudget.ca.gov, .pdf, <1 MB)
  16. Schedule 12B, Revenues to Excluded Funds (www.ebudget.ca.gov, .pdf, <1 MB)
  17. Schedule 12C, Non-Tax Revenues in Funds Subject to Limit (www.ebudget.ca.gov, .pdf, <1 MB)
  18. Schedule 12D, State Appropriations Limit Transfer from Excluded Funds to Included Funds (www.ebudget.ca.gov, .pdf, <1 MB)
  19. Schedule 12E, State Appropriations Limit Excluded Appropriations (www.ebudget.ca.gov, .pdf, <1 MB)

Charts. These charts are maintained by the Budget Operations Support Unit of the Department. They contain some of the same information in the Summary Schedules, in summary form. They also include more historical data: most begin in 1976-77, and some begin nearly a decade earlier.

  1. Chart A: Historical Data, General Fund Budget Summary (.pdf, <1 MB)
  2. Chart A-1: General Fund History, Revenues and Transfers vs. Expenditures (.pdf, <1 MB)
  3. Chart B: Historical Data, Budget Expenditures, All Funds (.pdf, <1 MB)
  4. Chart C: General Fund Program Distribution (.pdf, <1 MB)
  5. Chart C-1: Program Expenditures by Fund (.pdf, <1 MB)
  6. Chart C-2: General Fund Expenditures, Increase Over Prior Year (.pdf, <1 MB)
  7. Chart C-3: Proposition 98 Appropriations, General Fund (.pdf, <1 MB)
  8. Chart C-4: Non-Prop 98, General Fund Expenditures (.pdf, <1 MB)
  9. Chart D: General Fund Unanticipated Costs by Major Areas (.pdf, <1 MB)
  10. Chart D-1: General Fund Unanticipated Costs (.pdf, <1 MB)
  11. Chart D-2: Annual Deficiency/Unanticipated Costs Bill (.pdf, <1 MB)
  12. Chart E: All Education as a Percentage of General Fund Expenditures (.pdf, <1 MB)
  13. Chart E-1: Proposition 98 Appropriations, General Fund (.pdf, <1 MB)
  14. Chart F: Expenditures by Character, All Funds (.pdf, <1 MB)
  15. Chart G: Proposed, May Revision, Enacted, Mid-Year Revised, and Actual Budget Expenditure Data, All Funds (.pdf, <1 MB)
  16. Chart H: Historical Data, Proposed, May Revision, Enacted, Mid-Year Revised, and Actual Budget Expenditure Data, General Fund (.pdf, <1 MB)
  17. Chart J: Historical Data, Growth in Revenues, Transfers and Expenditures, General Fund (.pdf, <1 MB)
  18. Chart K: G.O. Bond Interest and Redemption, Agency Debt Service Costs (.pdf, <1 MB)
  19. Chart K-1: General Fund, G.O. Bond Interest and Redemption Costs (.pdf, <1 MB)
  20. Chart K-2: General Fund, Lease-Revenue Bond Interest and Redemption Costs (.pdf, <1 MB)
  21. Chart K-3: General Fund, G.O. and Lease-Revenue Bond Interest and Redemption Costs (.pdf, <1 MB)
  22. Chart K-4: General Obligation Bonds (.pdf, <1 MB)
  23. Chart K-5: California Municipal Bonds Rating History (.pdf, <1 MB)
  24. Chart K-6: History of California General Obligation Bond Ratings (.pdf, <1 MB)
  25. Chart K-7: Summary Chart: General Obligation Ballot Proposals (.pdf, <1 MB)
  26. Chart K-8a: Public Safety (Prisons and Jails) General Obligation Bond Proposals (.pdf, <1 MB)
  27. Chart K-8b: Seismic General Obligation Bond Proposals (.pdf, <1 MB)
  28. Chart K-8c: K–12 General Obligation Bond Proposals (.pdf, <1 MB)
  29. Chart K-8d: Higher Education General Obligation Bond Proposals (.pdf, <1 MB)
  30. Chart K-8e: Environmental Quality and Resources General Obligation Bond Proposals (.pdf, <1 MB)
  31. Chart K-8f: Other General Obligation Bond Proposals (.pdf, <1 MB)
  32. Chart K-9: General Obligation Bond Proposals by Program Areas (.pdf, <1 MB)
  33. Chart L: Historical Data, State Appropriations Limit (.pdf, <1 MB)
  34. Chart M: Historical Data, Positions (.pdf, <1 MB)
  35. Chart M-1: Historical Data, Positions, By Program Area and Percent Change (.pdf, <1 MB)
  36. Chart P: Historical Data, Dates for May Revision and Budget Bill Enactment (.pdf, <1 MB)
  37. Chart P-1: Historical Data, Budget Act Dates and Veto Information (.pdf, <1 MB)

Other Budget-Related Documents:

Governor's Budget Summary (www.ebudget.ca.gov). The Budget Summary, published every year on January 10, includes the Governor's goals and objectives for the forthcoming year and highlights significant issues, policies, and initiatives of the Administration reflected in the Governor's Budget.

Historical Budget-related documents are available from our Historical Documents page.

Budget Process. This is a flowchart (.pdf, <1 MB) and explanation of the Budget Process.

Fund Conditions and Transfers / Loans (.doc, <1 MB). Some understanding of the State's fund structure is essential to understanding the implications of many frequently asked budget questions.

Finance Glossary of Accounting and Budget Terms. This is maintained by the Department of Finance, Budget Operations Support Unit.