THE PROGRAM BUDGET CONCEPT - 6220
The program budget concept and structure, established and implemented by Section 13335 of the Government Code (Chapter 1284, Statutes of 1978), was intended to emphasize the purpose, meaning, and benefits of the various programmatic activities of departments, rather than their functional costs.
Program
A program is a group of closely related and interdependent activities. A program should be clearly delineated, have minimum overlap and interaction with other programs, and lend itself to at least partial quantification. It should be end-product or intermediate- product oriented. Programs should involve specific objectives of the department, bringing together all associated costs displayed in the program budget.
Program Budget
The program budget is the department’s budgetary presentation designed to display its program activities. A program budget defines objectives and relates the proposed level of expenditures to meet those objectives in the given fiscal year. It is not uncommon to find different ways to subdivide programs and program budgets. In the earlier budget presentations, the hierarchical program structure divided programs into elements, elements into components, and components into tasks. However, as presentations began to expand and proliferate to the lower levels of the program structure, a general policy was adopted to limit departmental presentations in the Governor's Budget to no lower than the sub-program or project level.
Program Descriptions
All of the department’s pertinent program facts are shown in the program description. The complete program description becomes a tool for departmental program managers. It should be kept up-to-date to reflect executive and legislative action. Some parts of the program description may be used in the annual departmental budget.
3-Year Expenditures and Positions
The 3-Year Expenditures and Positions display in the Governor’s Budget and enacted budget provides a department’s expenditures and positions by program. Expenditure and positions information is given for past, current, and budget years.
Detailed Expenditures by Program
The Detailed Expenditure by Program section in the Governor’s Budget and enacted budget displays a department’s detailed funding outlined by program. The department’s state operations and local assistance funding is reflected by fund source for each program area.
Expenditures for each program funding source are provided for past, current, and budget year.
Legal Citations and Authority
Provides the legal (Constitutional or statutory) or administrative (Executive Order, regulation, SAM, etc.) authority for the program.
Major Program Changes
Major Program Changes describe significant program adjustments to the department’s program budget compared to the previous fiscal year and the reason for the change.
Major Program Changes may include increases and or decreases of positions, funding, and reason for changes.Revisions
No Revisions for this item.