Budget Letters | Department of Finance

Budget and accounting policies and instructions are issued periodically, as needed, by the Department of Finance (DOF) as Budget Letters (BL), to supplement and revise the Budgeting Chapter (6000) and accounting chapters of the State Administrative Manual (SAM). The Department of Finance offers an email subscription for Budget Letters and other budget or accounting related actions and notices. To subscribe, enroll via the Department of Finance Mailing Lists page.

BL 25-02 Year-End Financial Reporting Requirements (issued 3/17/2025)
BL 25-01 2025-26 Budget Change Letters (Spring Finance Letter) (issued 1/23/2025)

BL 24-30 Submission of Final 2025-26 Governor’s Budget Materials (issued 12/10/2024)
BL 24-29 2025-26 Governor’s Budget Supplementary Schedules (issued 12/4/2024)
BL 24-28 Employer Retirement Contributions (Attachment) (issued 10/2/2024)
BL 24-27 Employee Compensation Adjustments-Item 9800 (Attachment Revised) (issued 9/30/2024)
BL 24-26 2025-26 Price Letter (issued 9/16/2024)
BL 24-25 Position Control (issued 8/20/2024)
BL 24-24 Government Efficiencies Reductions (Attachment I, Attachment II) (issued 8/16/2024)
BL 24-23 Budget Rollover in Hyperion for the 2025-26 Budget Cycle (issued 8/5/2024)
BL 24-22 Budget Change Proposal Template and Instructions (issued 7/30/2024)
BL 24-21 2025-26 Budget Policy (issued 7/29/2024)
BL 24-20 Vacancy Savings and Position Elimination (Attachment) (issued 7/29/2024)
BL 24-19 Information Technology Project Planning Budget Change Proposal Reporting Requirement (Attachment) (issued 7/25/2024)
BL 24-18 Control Section 11.00 – IT Project Reporting Requirements Control Section 11.10 – Statewide Software License Agreements (Attachment) (issued 7/25/2024)
BL 24-17 Executive Orders and Budget Revisions (issued 7/17/2024)
BL 24-16 Expenditure Authorization Controls (issued 7/17/2024)
BL 24-15 2025-26 Salaries and Wages Spreadsheet (Attachment C) (Attachment D) (issued 7/16/2024)
BL 24-14 Late Payment Penalty Rates (issued 7/15/2024)
BL 24-13 2025-26 General Administrative Costs and 2025-26 Statewide Costs Allocation Plan (Attachment I) (Attachment II) (issued 7/11/2024)
BL 24-12 Capital Outlay Budget Proposals, Five Year Infrastructure Plans, Concept Papers, and Deferred Maintenance Submissions for 2025-26 (issued 7/2/2024)
BL 24-11 Past Year Budget Adjustments and Fund Balance Reconciliation for the 2025-26 Budget Cycle (Attachment) (issued 7/1/2024)
BL 24-10 Government Efficiency Reduction (issued 7/1/2024)
BL 24-09 Baseline Budget Adjustments (issued 6/26/2024)
BL 24-08 2025-26 Budget Preparation Guidelines (issued 6/12/2024)
BL 24-07 Onetime Appropriation(s) Expenditure Freeze Pursuant to Section 21 of the Budget Act of 2023 (As Amended by Sec. 74 of AB 106 (Chap. 9, Stats. 2024) (issued 4/29/2024)
BL 24-06 Updated – Out-of-State Travel Requests-Approval by the Governor’s Office (issued 4/15/2024)
BL 24-04 The State Contract Act-Project Cost Threshold Adjustments (issued 2/1/2024)
BL 24-03 Escalation of Construction Costs for State – Funded Capital Outlay Projects (issued 2/1/2024)
BL 24-01 Current Year Expenditure Freeze Reporting Instructions and template (Attachment) (issued 1/22/2024)

BL 21-28 COVID-19 Federal Funds-Reporting, Monitoring and Auditing, Accounting, and Other Notification Requirements [Attachment] (issued 11/01/2021)
BL 21-23 Ongoing Expenditure Reductions [Attachment] (8/18/2021)
BL 21-17 Information Technology Project Planning Budget Change Proposal Reporting Requirement [Attachment] (7/27/2021)
BL 21-07 2020 Wildfire Cost Reporting (6/16/2021)
BL 21-02 Leases-New Accounting Policy (1/28/2021)

BL 20-39 Submission of Final 2021-22 Governor’s Budget Materials (12/16/2020)
BL 20-38 Governor’s Budget Supplementary Schedules (12/14/2020)
BL 20-37 Current Year and Ongoing Expenditure Reductions [Attachment] (11/03/2020)
BL 20-33 Employee Comp. Reductions [Attachment] (9/3/2020)
BL 20-32 COVID-19 Cost Reporting [Attachment] (8/28/2020)
BL 20-23 Fund Balance Reconciliation Responsibilities [Attachment] (7/20/2020)
BL 20-12 Federal Stimulus-Accounting and Notification REQS [Attachment] (6/8/2020)
BL 20-11 Current Year Expenditure Reductions [Attachment] (4/30/2020)
BL 20-10 FEMA Reimbursements for COVID-19 Response (4/8/2020)
BL 20-06 Employee Compensation Adjustments—Item 9800 [Attachment] (3/5/2020)
BL 20-01 Wildfire and PuBLic Safety Power Shutoff Cost Reporting (1/31/2020)

BL 19-30 Attorney Gen. Legal Services Rate Increases for Client Depts. [Attachment] (10/16/2019)
BL 19-27 Enhancements in FI$CAL (Hyperion)(8/27/2019)
BL 19-25 Budget Position Transparency [Attachment] (8/20/2019)
BL 19-21 Changes to Certain General Statewide Sections (8/2/2019)
BL 19-20 Wildfire Cost Reporting (8/01/2019)
BL 19-02 Securities & Exchange Commission Rule 15c-12; Disclosure REQS Eff. February 27, 2019 (2/22/2019)

BL 14-29 Budget Bill Preparation/Process (11/12/2014)
BL 14-17 Vacant Position Reestablishments (8/6/2014)
BL 14-09 Budget Revision Instructions for All Multi-Funded Departments (BR-1 REQS) (6/27/2014)
BL 14-08 Gov Budget Prep: Initial Upload Template—Financial Info System for CA (FI$Cal) (6/20/2014)
BL 14-07 Implementation of Financial Info. System for California (FI$Cal) (4/29/2014)

BL 13-30 Economic & Fiscal Impact Assessments/Regulatory Review [Attachment I] (12/26/2013)
BL 13-29 Standardized Regulatory Impact Assessments [Attachment I] (12/26/2013)
BL 13-21 Past, Current, and Budget Yr Schedule 10s (Supplemental Schedules of Appropriations) (8/26/2013)
BL 13-16 Preparation of 2014-15 Governor’s Budget (8/6/2013)
BL 13-13 Past Year Schedule 10Rs (Supplementary Schedules of Revenues and Transfers) (7/29/2013)

DOF DPA letter Personal Services Reduction and Layoff Plan
MM01-24 Hiring Freeze Guidelines (12/27/2001)
BL 01-47 Budget Letter Distribution (12/13/2001)
BL 01-45 Proposed Reduction in 2001-02 Spending (11/19/2001)
BL 01-39 Statewide Survey of Oracle Database Usage [Survey, Executive Orders] (11/5/2001)
BL 01-35 CALFED Budget Change Proposals (9/7/2001)
BL 01-07 Cesar Chavez Holiday (3/21/2001)
BL 01-06 Employee Benefits in Specified Personal Services Contracts (2/26/2001)
BL 01-04 Costs For Administration of Collective Bargaining, Litigation, and Arbitration (2/13/2001)
MM02-20 Statewide Information Technology Policy, Instructions, and Guidelines (9/12/2002)
MM02-12 Restrictions CMAS, Master Services Agreements, & Non-Competitively Bid Contracts
BL 02-40 Additional 2002-03 Budget Reductions [Attachment] (11/21/2002)
BL 02-39 Control Section 31.60 & 31.70/Government Code Section 12439 [Attachment] (11/15/2002)
BL 02-33 Early Retirement Program [Attachment] (10/10/2002)
BL 02-29 Information Security Controls [Attachment] (9/12/2002)
BL 02-13 2002-03 Statewide Position and Dollar Reduction Plan [Attachment]
BL 02-04 Oracle Enterprise License Agreement Cost Recovery (2/27/2002)
BL 03-43 Contract, Equipment Acquisition, and Travel Ban [Attachment, Exec Order S-4-03] (12/05/2003)
BL 03-42 Hiring Freeze(11/26/2003)
BL 03-41 Control Section 3.60 & Control Section 4.10, Budget Act of 2003 [Attachment] (11/17/2003)
BL 03-37 Feasibility Email Consolidation Savings Attachment [Attachment] (9/26/2003)
BL 03-33 2004-05 20-Percent Reduction/Elimination Proposals [Attachment] (9/5/2003)
BL 03-32 Initial 2004-05 Budget Galley And Preparation Guidelines (8/26/2003)
BL 03-25 2003-04 Automated Fund Condition Statement Budget Process (8/07/2003)
BL 03-23 2003-04 Personal Services Reduction Plans [Attachment] (8/1/2003)
BL 03-21 Personal Services Reduction Plans (Revised) (7/22/2003)
BL 03-16 Updating Capital Outlay Fiscal Impact Worksheets for Legislative Changes (7/1/2003)
BL 03-13 Assessment of Info. Technology Security Measures, Policies, & Practices (6/9/2003)
BL 03-12 Cooperative Work Agreements (6/2/2003)
BL 03-11 Safeguards for Firewalls and Servers (5/13/2003)
BL 03-03 Notification of Information Technology Incidents and Computer Crimes (2/4/2003)
BL 04-38 Annual meetings for state advisory boards and commissions (12/13/2008)
BL 04-37 Attorney Rate Increases Depts w/Special or Non-gov. Cost Funds [Attachment] (11/22/2004)
BL 04-35 Safeguarding Access to State Data (11/16/2004)
BL 04-23 New Deficiency Funding Process [Attachment] (8/13/2004)
BL 04-18 Major Changes In Deficiency Process May Result In Personal Liability for Directors (8/2/2004)
BL 04-14 Surcharge For Statewide Costs [Attachment] (7/7/2004)
BL 04-11 2005-06 Governor’s Budget (6/21/2004)
BL 04-06 2004-05 3-Percent Reduction/Elimination Proposals [Attachment] (3/30/2004)
BL 04-04 Modifications Implementation Statewide Info. Technology Project Framework (2/27/2004)
BL 04-03 Control Section 4.10, Budget Act 2003, Effect of Program Reductions (2/24/2004)
BL 04-01 IT Contract Exempt/Exempt Requests Contract/Equip Acq./Travel Ban (1/16/2004)
BL 05-32 IT Security Policy – Encryption on PortaBLe Computing Devices (11/14/2005)
BL 05-30 Deficiency Process Could Result Personal Liability Secretaries and Directors (10/17/2005)
BL 05-17 2006-07 eBudget Process Overview (7/27/2005)
BL 05-08 Information Technology Security Policy – Classification of Information (6/3/2005)
BL 05-07 Capital Outlay Five-Year Infrastructure Plan and Budget Submission 2006-07 (5/23/2005)
BL 05-03 Peer-to-Peer File Sharing (3/7/2005)
BL 06-36 California Automated Travel Expense Reimbursement System (12/22/2006)
BL 06-34 IT Security Policy- Info. Security Notification & Reporting (12/7/2006)
BL 06-30 Methodology Change for General Administrative Costs (Pro Rata) (9/22/2006)
BL 06-27 GS $Mart and Other Municipal Lease Financing (9/8/2006)
BL 06-26 Adjustments to Statewide Surcharge [Attachment] (9/7/2006)
BL 06-06 Full Compliance With Requirements To Utilize Authority To Revise Budgets (4/19/2006)
BL 07-30 Budget Act of 2007, Section 28.00 and Budget Letter 07-25 [Attachment] (10/18/2007)
BL 07-05 Use of Emergency Provision In Item 9840 Must Be Fully Justified (1/31/2007)
BL 07-03 Policy Changes/Op Recovery/Modifications Designation Ltr /Op Recovery Plan (1/23/2007)
BL 07-02 Control Section 4.04 for 2007-08—Price Increase Adjustments (1/19/2007)
BL 08-33 Interim Loans For General OBLigation and Lease Revenue Bond Projects (12/18/2008)
BL 08-20 Dept of Technology Svcs Rate Adjustments [Attachment I, Attachment II] (8/18/2008)
BL 08-06 Transition IT Project Review, Approval/Oversight Office of State Chief Info (3/14/2008)
BL 10-38 Sec.3.90: Reduction in Op Expenses/Equip Workforce Sec.15.30—IT Savings (11/30/2010)
BL 10-28 Expanded Reporting on Federal Grants and Contracts (10/05/2010)
BL 10-27 California Preschool, Transitional Kindergarten, and Full-Day Kindergarten Facilities Account
BL 10-24 Automatic Increases Prohibition (9/01/2010)
BL 10-13 Capitalization of IntangiBLe Assets [Attachment I, Attachment II] (6/18/2010)
BL 10-12 Withholding Requirements On Nonresident Vendor Payments [Attachment (5/24/2010)
BL 10-09 General OBLigation Bond Funded Programs/Projects Attachment] (4/27/2010)
BL 10-06 Information Technology Expenditure Reporting and Cost Optimization [Attachment] (3/30/2010)
BL 10-02 Architecture Revolving Fund (ARF) Deficit Recovery [Attachment] (1/21/2010)
BL 11-35 Legislative Reports Inventory/ID of Reports No Longer of Value [Attachment] (12/21/2011)
BL 11-33 Repeal of 3-percent Federal Withholding Requirements (12/12/2011)
BL 11-29 Operational Efficiency Plans [Attachment] (9/20/2011)
BL 11-08 Cellular Device Reduction and Related Savings [Attachment] (5/26/2011)
BL 11-04 Hiring Freeze [Attachment I, Attachment II] (3/04/2011)
BL 11-02 Cellular Phone Reductions [Attachment I, Attachment II] (1/28/2011)