Department of Finance
915 L Street
Sacramento, CA 95814

Reports and Periodicals

Reports

The Department of Finance prepares reports on matters that have a fiscal impact on California — from the demographic make-up of the people of California; to short and long-term financial plans for infrastructure improvements; to financial audits and performance reviews of state agencies, programs, and projects.

Budgeting

• 2012-13 — Estimated Budget Year Cash Flow of Receipts, Disbursements, and Borrowable Resources
• 2013-14 — Estimated Budget Year Cash Flow of Receipts, Disbursements, and Borrowable Resources
• Cash Flow Management – Explanation of Internal Cash Flow Borrowing Practices
• General Fund Loans and Obligations Report — Prepared by the Financial Operations Unit, the report is provided to the Legislature February 1 and August 1 of each year pursuant to Government Code Section 16320. The report provides a list of outstanding loans with anticipated repayment dates made from various special funds to the General Fund and a list of General Fund budgetary obligations.
• Multi-Year General Fund Budget Projection — Prepared by the Investable Resources Unit, the report projects total General Fund revenues and expenditures beyond the budget year. The projections are only estimates and actual outcomes could vary substantially. Beginning with the 2012-13 Governor’s Budget, SB 15 (Chapter 737, Statutes of 2011), requires that the projection of the budget year’s General Fund total resources and total expenditures at the Governor's Budget be accompanied by the projections for the same year from the previous four budget acts. This comparison page is updated to reflect the latest budget year projection.

Accounting

• California Statistical Abstract — Prepared by the Economic Research Unit, the Abstract is a compilation of data on social, economic, and physical aspects of the state.
• Delinquent Accounts Report — Prepared by the Fiscal Systems and Consulting Unit, the report is provided to the Legislature pursuant to Government Code Section 13292.5. This report presents information from seven departments on the number and amount of delinquent debts, the state's current process of collecting debts, the amounts collected, and the age of the remaining debts.
  • 2006-07 Delinquent Acounts Report
  • 2007-08 Delinquent Acounts Report
  • 2008-09 Delinquent Acounts Report

Audits and Evaluations

• Audit Reports — Prepared by the Office of State Audits and Evaluations, these reports communicate the fiscal integrity of state agencies.
• Special Reviews — Prepared by the Performance Review Unit, these reports include organization and management reviews, program effectiveness and efficiency reviews, and policy analyses.

Research

• Demographic Reports — Prepared by the Demographic Research Unit, these reports provide data on the size, distribution, and make-up of the population of California.
• Dynamic Revenue Analysis for California — Prepared by the Economic and Financial Research Units, this technical report details the California Dynamic Revenue Analysis Model (DRAM), used by Finance to perform dynamic revenue analysis for proposed legislation having a revenue impact of ten million dollars or more. (The Department of Finance is no longer required to use the DRAM for bill analyses, thus, this model is no longer maintained. However, the California Air Resources Board is still a user of the model and can be reached at (916) 323-1182.)
• Tax Expenditure Reports — A detailed listing of tax expenditures, with a history of relevant legislative actions.

Legislative Analyses

• Legislative Analyses — As the Governor's chief fiscal policy advisor, Finance analyzes proposed legislation for fiscal impact and alignment with the Governor's Administration's policy priorities. Finance reports its findings and support position through Bill Analyses.

Other

• Capital Outlay and Infrastructure Reports — Prepared by the Resources and Capital Outlay Unit, these reports (including the California Five-Year Infrastructure Plan, the California Strategic Growth Plan, and the Capital Outlay and Infrastructure Report) outline fiscal plans for future state infrastructure projects.
• Cap and Trade Investment Plan — Prepared in coordination with the Air Resources Board and the California Environmental Protection Agency, as required by Chapter 807, Statutes of 2012 (AB 1532).

  For more information, visit: Cap and Trade Program

• California Commission on Disability Access

Periodicals

Finance also publishes periodicals featuring updates on California financial information:

• Finance Bulletin — A monthly economic update and cash report published by the California Department of Finance, in every month but January and May.
• California Economic Indicators — A bimonthly summary of economic trends and data relating to the State of California.