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 |Add To My Favorites |Track Bill | Version: 06/12/26 - Amended Assembly
 06/04/26 - Amended Assembly
 01/23/25 - Introduced

 SB-109 Budget Act of 2026.(2025-2026)

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 Date Published: 06/12/2026 09:11 PM

 SB109
 :v97
 #DOCUMENT

 Bill Start

 Amended
 IN 
 Assembly
 June 12
 , 2026

 Amended
 IN 
 Assembly
 June 04
 , 2026

 CALIFORNIA LEGISLATURE—
 2025
 – 2026 REGULAR SESSION

 Senate Bill

 No. 109

 Introduced by Senator Laird

January 23
 , 2025

 An act relating to the Budget Act of 2025. An act making appropriations for the support of the government of the State of California and for several public purposes
 in accordance with the provisions of Section 12 of Article IV of the Constitution of the State of California, relating to
 the state budget, to take effect immediately, budget bill.

 LEGISLATIVE COUNSEL'S DIGEST

SB109, as amended, Laird
 .
 Budget Act of 2025. 2026.

 This bill would make appropriations for the support of state government for the 2026–27 fiscal year.

 This bill would declare that it is to take effect immediately as a Budget Bill.

This bill would express the intent of the Legislature to enact statutory changes relating to
 the Budget Act of 2025.

 Digest Key

 Vote:
 MAJORITY 
 Appropriation:
 NOYES 
 Fiscal Committee:
 NOYES 
 Local Program:
 NO 

 Bill Text

 The people of the State of California do enact as follows:

 SECTION 1.00.

 This act shall be known and may be cited as the “Budget Act of 2026.”

 SEC. 1.50.

 (a) In accordance with Sections 12460, 13338, and 13344 of the Government Code, it is the intent of the Legislature that this
 act and other financial transactions authorized outside of this act utilize a coding scheme or structure compatible with the
 Governor’s Budget, the records of the Controller in legacy systems, and the Financial Information System for California (FI$Cal),
 and provide for the appropriation of federal funds received by the state and deposited in the State Treasury.

 (b) Essentially, the format and style are as follows:

 (1) Appropriation item numbers have a structure which is common to all the state’s fiscal systems. The meaning of
 this structure is as follows:

 2720—​Business Unit (known as organization code in legacy systems, indicates the department or entity) (e.g., 2720 represents
 the Department of the California Highway Patrol)

 001—​Reference Code (indicates whether the item is from the Budget Act or some other source and its character (e.g., 001–100
 represents state operations in the Budget Act))

 0044—​Fund Code (e.g., 0044 represents the Motor Vehicle Account, State Transportation Fund)

 (2) Appropriation items are organized in Business Unit order.

 (3) All the appropriation items, reappropriation items, and reversion items, if any, for each Business Unit are adjacent to one
 another.

 (4) Federal funds received by
 the state and deposited in the State Treasury are appropriated in separate items.

 (c) The Department of Finance may authorize revisions to the codes or structures used in this act or used in other spending authority
 outside of this act to provide compatibility between the codes or structures used in this act or in other spending authority
 outside of this act and those used in the Governor’s Budget, in the records of the Controller in legacy systems, and in FI$Cal.

 (d) Notwithstanding any other law, the Department of Finance may revise the schedule of any appropriation made in this act or
 in other spending authority outside of this act where the revision is of a technical nature and is consistent with legislative
 intent. These revisions may include, but shall not be limited to, the distribution of any unallocated amounts within an appropriation
 and the adjustment of schedules to
 facilitate departmental accounting operations. These revisions shall include a certification that the revisions comply
 with the intent and limitation of expenditures as appropriated by the Legislature.

 (e) Notwithstanding any other law, and in accordance with legislative intent, the Department of Finance may authorize technical
 changes or corrections in FI$Cal or the Controller’s legacy systems resulting from or related to the conversion or implementation
 of FI$Cal for the current or past fiscal years, including, but not limited to, any of the following:

 (1) Corrections to errors inadvertently created