SECTIONS 16400-16405 - California Statutes

GOVERNMENT CODE

SECTION 16400-16405

16400. (a) Any state agency for which an appropriation is made,
may, without at the time furnishing vouchers and itemized statements,
draw from that appropriation for use as a revolving fund any of the
following:
(1) A sum not to exceed 3 percent of the total amount of the
appropriation.
(2) With the approval of the Director of Finance, a sum in excess
of 3 percent but not in excess of 10 percent of the total amount of
the appropriation.
(3) With the approval of the Director of Finance and the
Controller, a sum in excess of 10 percent of the total amount of the
appropriation.
(b) With the approval of the Director of Finance, any deficiency
or shortfall in a state agency's revolving fund established pursuant
to subdivision (a) may be replenished from an existing appropriation
designated by the agency.

16401. Any revolving fund drawn under the provisions of Section
16400 may only be used in accordance with law for payment of
compensation earned, traveling expenses, traveling expense advances,
or where immediate payment is otherwise necessary.

16402. In lieu of actually withdrawing such revolving fund from the
State Treasury, the Controller may in his discretion, upon request
of the state agency for which the appropriation was made, apply and
credit the amount of such revolving fund, or any portion thereof, as
repayment and return of any existing revolving fund to the
appropriation from which it was withdrawn by such state agency.

16403. Any state agency that withdraws a revolving fund shall
remain fully accountable therefor. All disbursements must be
substantiated by vouchers filed with and audited by the Controller.
Disbursements may be reported, substantiated by vouchers, from time
to time to the Controller in connection with claims for reimbursement
of the revolving fund. At any time upon the demand of the Department
of Finance or the Controller, every revolving fund must be accounted
for and substantiated by vouchers and itemized statements submitted
to and audited by the Controller.

16404. Where the duties of any state agency for which an
appropriation is available make necessary the use of moneys for
purposes of a confidential nature, such state agency may, without at
the time furnishing vouchers and itemized statements, draw from such
appropriation an advance for such confidential purposes. Except for
withdrawals by the Attorney General as provided in Section 12572 of
this code, the total amount allowed any state agency for such
confidential purposes shall not exceed two thousand dollars ($2,000)
in any one fiscal year. Claim for such an advance is exempt from
Section 925.6 of this code, but shall be accompanied by a certificate
of the purpose and necessity for secrecy. The state agency shall
remain fully accountable for any amount thus advanced, and when the
reason for the secrecy no longer exists, or, in any event, within one
year after such amount is withdrawn, must account therefor to the
Controller who shall require vouchers in substantiation of all
disbursements and make such audit as may be necessary.

16404.5. Notwithstanding Section 16404, the Department of
Corrections may withdraw funds for confidential use in an amount not
to exceed ten thousand dollars ($10,000) per fiscal year. The sums so
withdrawn may be used as a revolving fund where cash advances are
necessary. At the close of each fiscal year, the department shall
account for and substantiate to the Controller the amount of moneys
so withdrawn during that fiscal year with vouchers and itemized
statements, exclusive of names and locations, along with a
certificate of the purpose and necessity for secrecy. The Controller
is authorized to perform audits of these vouchers and itemized
statements as may be necessary.

16405. No state agency or person shall use or disburse any money
withdrawn under the provisions of this article for any purpose
whatever, unless authorized by law.