ARTICLE 2. General Administrative Costs [11270. - 11275.]

Cal. Government Code - GOV 2.

in effect

Cal. Government Code - GOV § 11270. Section 11270.

As used in this article, “administrative costs” means the amounts expended by the Legislature, the Legislative Counsel Bureau, the Governor’s Office, the Department of Technology, the Office of Planning and Research, the Department of Justice, the State Controller’s Office, the State Treasurer’s Office, the State Personnel Board, the Department of Finance, the Department of Financial Information System for California, the Office of Administrative Law, the Department of Human Resources, the Secretary of California Health and Human Services, the California State Auditor’s Office, the Department of General Services, and the California State Library, and a proration of any other cost to or expense of the state for services or facilities provided for the Legislature and the above agencies, for supervision or administration of the state government or for services to other state agencies.

Cal. Government Code - GOV § 11270.1. Section 11270.1.

(a) The Central Service Cost Recovery Fund is hereby created in the State Treasury. The Central Service Cost Recovery Fund shall consist of those amounts transferred in accordance with Section 11274, and any interest earnings. Money in the Central Service Cost Recovery Fund shall be appropriated for the administration of the state government, as determined or redetermined by the Department of Finance in accordance with this article and Sections 13332.02 and 13332.03. (b) Unless otherwise authorized by law, moneys in the Central Service Cost Recovery Fund, to the extent not currently required to fund any appropriation, shall not be used, loaned, borrowed, assessed, allocated, or transferred unless approved by the Department of Finance, except for cashflow borrowing by the General Fund pursuant to Section 16310. The Controller shall transfer the unexpended balance of those moneys in the Central Service Cost Recovery Fund to the General Fund as determined or redetermined by the Department of Finance.

Cal. Government Code - GOV § 11271. Section 11271.

The Department of Finance shall determine, and may at any time redetermine, which funds, other than the General Fund and the Central Service Cost Recovery Fund, and which functions or activities of the Department of Water Resources supported by the General Fund, shall be charged a share of administrative costs as to the function supported by that fund and the amount that shall be charged against that fund as its fair share of administrative costs. The costs shall be a charge against any fund or special account in the General Fund, other than the Central Service Cost Recovery Fund, so designated by the Department of Finance. For purposes of this section, a special account or fund in the General Fund shall not be considered the General Fund.

Cal. Government Code - GOV § 11272. Section 11272.

(a) In determining or redetermining the fair share, the Department of Finance may consider the factors of cost distribution and cost estimation as it deems necessary, except that, as to the proceeds of those taxes, the use of which is restricted by Article XIX of the California Constitution, the Department of Finance shall assess only those administrative costs ascertained as being necessarily incurred in connection with highway purposes as set forth in the article. As to funds collected pursuant to Section 221 of the Food and Agricultural Code, the Department of Finance shall assess only those administrative costs incurred in connection with the enforcement of the law under which the funds were derived. (b) In determining the share of costs to be borne by the California Exposition and State Fair, the Department of Finance shall take into account any reduction in the services provided to the California Exposition and State Fair as a consequence of the assumption of the various functions that the California Exposition and State Fair is authorized to assume by the act that amended this section during the 1997–98 Regular Legislative Session, and shall reduce the fair share of the California Exposition and State Fair accordingly. From its operating funds, the California Exposition and State Fair shall reimburse the Central Service Cost Recovery Fund or the General Fund, in accordance with subdivision (b) of Section 11274, for its share of costs determined pursuant to this subdivision.

Cal. Government Code - GOV § 11274. Section 11274.

Notwithstanding any other law, the Department of Finance may allocate and charge a fair share of the administrative costs to all funds directly. The Department of Finance shall certify to the Controller the amount determined to be the fair share of administrative costs due and payable from each state fund. The Department of Finance, at any time during the year, may direct the Controller to advance a reasonable amount for administrative costs from a fund designated in accordance with Section 11271. Upon order of the Department of Finance of the timing and the amounts to be transferred, the Controller shall transfer the amount of the administrative costs from special and nongovernmental cost funds to the Central Service Cost Recovery Fund or the General Fund.

Cal. Government Code - GOV § 11275. Section 11275.

In the event a fund has an insufficient fund balance for the payment of the administrative costs, the Controller shall request that the Department of Finance provide direction on effecting the transfer and its timing.

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026