INTRODUCTION TO THE BUDGETING CHAPTER - 6000

The budgeting chapter of SAM provides an overview of the state’s budget process including a description of the events, actions, and documents related to the state's annual financial plan. It provides illustrative examples and instructions for completion of the forms and schedules that are integral to the preparation, enactment, and administration of the state budget.

Due to the dynamic nature of state budgeting in California, this manual cannot and does not contain a comprehensive set of all the relevant instructions necessary for the development, enactment, and administration of the state budget. Evolving budget policy direction and supplemental instructions are issued by the Department of Finance through Budget Letters, Management Memos, and other methods of communications to supplement this manual.