Budget Trends and Highlights (2022-2025)

Position Growth

• Overall Trend: Positions increased from 1,392.9 in 2022-23 to 1,611.7 in 2024-25 (15.7% growth)
• Division Distribution: 325.0 Accounting, 287.3 Audits, 307.0 Personnel/Payroll, 257.8 Unclaimed Property
• Support Staff: 338.8 positions in Administration
• Total Workforce: Over 1,600 positions across all divisions

Budget Fluctuations

• Total Budget: Fluctuated from $275.9 million in 2022-23 to $303.3 million in 2024-25
• General Fund: Increased from $105.0 million to $120.0 million
• Special Funds: Diverse funding from transportation, unclaimed property, and other sources
• Central Services: $46.7 million from Cost Recovery Fund

Program Funding (2024-25)

• Accounting/Reporting: $63.6 million
• Audits: $42.5 million
• Personnel/Payroll: $50.4 million
• Unclaimed Property: $38.9 million
• Disbursements: $29.3 million
• Administration: $78.6 million

Major Funding Codes and Sources

Program Codes

• 0500100 - Accounting and Reporting: Financial reporting and control
• 0500200 - Audits: Program and agency auditing
• 0500300 - Personnel/Payroll Services: State payroll management
• 0500400 - Unclaimed Property: Property management and return
• 0500500 - Disbursements: Payment processing
• 0500900 - Administration: Operational support

Funding Source Codes

• 0001 - General Fund: Core state funding ($120.0 million)
• 0970 - Unclaimed Property Fund: Property program ($54.9 million)
• 0995 - Reimbursements: Agency services ($64.5 million)
• 9740 - Central Service Cost Recovery: Administrative support ($46.7 million)
• 0061/0062 - Transportation Funds: Transportation-related services ($7.7 million)

Major Projects and Initiatives

Financial Management

1. State Accounting:

   • Financial reporting
   • Transaction control
   • System oversight
   • Compliance monitoring

2. Disbursement Control:

   • Payment processing
   • Claim verification
   • Warrant issuance
   • Cash management

3. Financial Reporting:

   • State condition reports
   • Local government tracking
   • Public transparency
   • Financial analysis

Program Oversight

1. Audit Services:

   • Program audits
   • Agency reviews
   • Compliance verification
   • Performance evaluation

2. Payroll Management:

   • State payroll processing
   • System administration
   • Personnel transactions
   • Policy compliance

3. Property Programs:

   • Unclaimed property
   • Property safeguarding
   • Owner reunification
   • Compliance enforcement

Administrative Structure

The State Controller's Office operates through specialized divisions:

1. Executive Office:

   • Controller's Office
   • Policy Development
   • Legislative Affairs
   • Public Relations

2. Financial Operations:

   • State Accounting
   • Disbursements
   • Financial Reporting
   • Systems Management

3. Program Services:

   • Audit Services
   • Payroll Services
   • Unclaimed Property
   • Local Government

4. Support Services:

   • Administration
   • Information Technology
   • Human Resources
   • Legal Affairs

Funding Allocation Process

1. Program Planning:

   • Need assessment
   • Resource allocation
   • Priority setting
   • Performance goals

2. Implementation Strategy:

   • System development
   • Process improvement
   • Service delivery
   • Quality control

3. Operational Support:

   • Staff development
   • Technology enhancement
   • Process automation
   • Service coordination

4. Performance Monitoring:

   • Program evaluation
   • Outcome measurement
   • Efficiency analysis
   • Report generation

Sources: [1] California State Budget 2024-25 [2] State Controller's Annual Report [3] Government Code Financial Provisions [4] Unclaimed Property Law [5] State Administrative Manual [6] Uniform State Payroll System Guidelines [7] Audit Program Standards