The department shall account for revenues and expenditures of the money in the Fish and Game Preservation Fund in a manner consistent with the laws and applicable policies governing state departments generally for each activity or program in which the department is engaged.
Chapter 3Accounting
Section § 13200
This law requires the department managing the Fish and Game Preservation Fund to track how money is received and spent. They must follow the same financial rules and policies that apply to all state departments, ensuring transparency and proper management for every activity or program they handle.
Fish and Game Preservation Fund revenue tracking expenditure accountability state department financial policies activity financial management program financial oversight fund transparency state financial regulations departmental accounting budget compliance fiscal reporting public fund management wildlife conservation funding conservation program budgeting fund allocation
Section § 13201
This section specifies that when setting up programs within the system, the department should consider several key areas: freshwater and marine fisheries activities, wildlife management, planning and environmental review, law enforcement, dealing with nongame and endangered species, and overall administration.
In establishing the appropriate programs or activities for this system, the department shall consider the following programs or activities:
(a)CA Fish and Game Code § 13201(a) Freshwater fisheries activities.
(b)CA Fish and Game Code § 13201(b) Marine fisheries activities.
(c)CA Fish and Game Code § 13201(c) Wildlife management activities.
(d)CA Fish and Game Code § 13201(d) Planning and environmental review.
(e)CA Fish and Game Code § 13201(e) Law enforcement.
(f)CA Fish and Game Code § 13201(f) Nongame and endangered species.
(g)CA Fish and Game Code § 13201(g) General administration.
freshwater fisheries marine fisheries wildlife management environmental review law enforcement nongame species endangered species program administration fisheries activities planning activities consideration programs establishment wildlife conservation environmental planning resource management
Section § 13202
This section says that if payroll and other costs can be linked to a specific program or activity, they should be billed directly to that program's account. If the costs can't be tied to a specific program, they should be fairly divided among all program accounts.
Payroll and other costs that are directly identifiable with specific programs or activities shall be charged directly to accounts maintained for the appropriate programs or activities.
Payroll and other costs that are not identifiable with specific programs or activities shall be allocated on an equitable basis to program or activity cost accounts.
payroll costs program-specific expenses activity expenses cost identification direct cost allocation indirect cost allocation equitable allocation financial management program account charging activity account charging account maintenance budget allocation expense tracking program budgeting financial accountability
Section § 13203
This law section explains that the department's expenses must be tracked by calculating the cost associated with each specific activity or program it conducts. Basically, all operating costs should be broken down into the individual activities or programs involved.
The basic principle of this cost accounting system shall be that the total cost of operation of the department shall be accounted for by accounting for the cost of each activity or program in which it is engaged.
cost accounting system operation costs activity costs program costs department expenses financial tracking cost management budget tracking expense allocation department activities program budgeting operational expenditure cost analysis financial accountability resource allocation
Section § 13205
This law section states that the Augmented Deer Tags Account, Bighorn Sheep Permit Account, and Wild Pig Account will be merged into the Big Game Management Account as part of the Fish and Game Preservation Fund. Funds from these accounts will be transferred to improve efficiency and fulfill current needs.
Furthermore, the department, after discussing with the Department of Finance and the Legislative Analyst’s Office, may suggest to the Legislature the merging of more accounts if doing so would lower administrative costs and still align with the intended purpose of those accounts.
The Augmented Deer Tags Account, Bighorn Sheep Permit Account, and Wild Pig Account, within the Fish and Game Preservation Fund, shall be consolidated and any remaining funds in these accounts transferred to the Big Game Management Account, consistent with Section 3953. The department, after consultation with the Department of Finance and the Legislative Analyst’s Office, shall provide recommendations to the Legislature for consolidation of additional dedicated accounts within the Fish and Game Preservation Fund if, in the determination of the department, consolidation would serve to reduce administrative costs to the department and enhance its ability to meet current needs, while still preserving the generally stated purpose of the dedicated
accounts.
Augmented Deer Tags Bighorn Sheep Permit Wild Pig Account Big Game Management Fish and Game Preservation Fund account consolidation reduce administrative costs current needs consultation Department of Finance Legislative Analyst’s Office dedicated accounts fund transfer legislature recommendations wildlife management funding
