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HomeGovernment CodeDiv. 3Pt. 3Ch. 3Art. 1§ 13303 Exclusion Special Fund Accounts

§ 13303 Exclusion Special Fund Accounts

Government Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 13303 Exclusion Special Fund Accounts

Key Takeaways

  • •Some special money pots in the General Fund are kept separate for specific uses.
  • •These separate money pots are not counted when the state checks how much money it has overall.
  • •This rule started on July 1, 1978.

Example

Imagine the state has a big piggy bank called the General Fund. Inside it, there are smaller jars labeled for things like 'School Lunches' or 'Park Cleanup'.

When the state counts how much money is in the big piggy bank, it doesn’t count the money in those smaller jars. Those jars are only used for their special purposes.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 13303 Exclusion Special Fund Accounts

Notwithstanding any other provision of law, all accounts, special accounts and funds established by statute in the General Fund to reserve specific revenues for a particular department, activity, purpose, or program for an indefinite period of time shall, for accounting and budgeting purposes, on and after July 1, 1978, be excluded in determining, estimating or reporting revenues and transfers, expenditures, receipts, disbursements, assets, liabilities, surplus, or reserves in any balance sheet, budget, or other statement of the financial operations or condition of the General Fund. (Amended by Stats. 1982, Ch. 1326, Sec. 5.)

Last verified: January 22, 2026

Key Terms

accountsspecial accountsfundsGeneral Fundreserve specific revenuesindefinite period of timeaccounting and budgeting purposesfinancial operations or condition

Related Statutes

  • § 11250 Interagency Service Cost Recovery
  • § 11251 State Agency Financial Adjustments
  • § 11252 Financial Adjustment Requests
  • § 11253 Interdepartmental Employee Assistance
  • § 11255 State Fund Transfer Procedures

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Government Code. Section 13303.
View Official Source