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AB 101

Relating to: requiring school districts to report information related to American Indian children attending school in the school district.

2025-2026 Regular Session

California's 2025–26 Budget Act appropriates General Fund money for state operations and capital projects, aligns FI$Cal/system codes, and allows DOF to make technical corrections.

Failed to concur in pursuant to Senate Joint Resolution 1
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Bill Summary · AB 101

AB 101 — Budget Act of 2025 (Gabriel) — Summary

Status: Re‑referred to Senate Committee on Budget and Fiscal Review (6/17/2025)
Introduced: January 8, 2025
Classification: Appropriation (Budget) bill — takes effect immediately as a Budget Bill

Purpose / Intent

AB 101 is the Budget Act for California for the 2025–26 fiscal year. Its primary purpose is to make statutory appropriations to support state government operations and capital outlay for the period beginning July 1, 2025 and ending June 30, 2026. The bill also expresses legislative intent to enact statutory changes connected to the Budget Act and includes provisions to ensure budgeting and accounting compatibility with state financial systems.

Key provisions

  • General appropriations: Declares sums of money (to be paid, unless otherwise specified, from the General Fund) available for encumbrance or expenditure for 2025–26. Appropriations are available for liquidation of encumbrances under Government Code §16304.1.
  • Capital outlay timing:
    • Studies, preliminary plans, working drawings, and performance criteria: available to encumber or expend until June 30, 2026.
    • All other capital outlay appropriations: available until June 30, 2028.
  • Financial coding / system compatibility:
    • Requires appropriation item coding and structure be compatible with the Governor’s Budget, Controller legacy records, and FI$Cal (Financial Information System for California).
    • Federal funds deposited in the State Treasury are to be appropriated in separate items.
  • Department of Finance (DOF) authorities:
    • May authorize revisions to codes/structures to ensure compatibility across systems.
    • May make technical schedule revisions to appropriations (e.g., distribute unallocated amounts, adjust schedules for departmental accounting) if consistent with legislative intent; such revisions must include certification of compliance with legislative intent and expenditure limitations.
    • May authorize technical corrections related to the conversion/implementation of FI$Cal (e.g., correcting data conversion errors, renumbering programs/projects, ensuring compatibility among legacy systems).
  • Miscellaneous: Defines that references to a budget act include amendments to that act.

Examples of appropriations (from text excerpts)

  • Support of the Senate (Item 0110-001-0001): listed amounts include $184,471,000 and $196,942,000 (schedules break out salaries, mileage, expenses, operating).
  • Support of the Assembly (Item 0120-011-0001): listed amounts include $243,064,000 and $259,495,000 (with itemized schedules for member salaries, mileage, expenses, operating).

Who is affected

  • All state departments, boards, commissions and agencies receiving appropriations.
  • Legislative branch (e.g., Senate and Assembly appropriations shown).
  • Controller’s Office, Department of Finance, and adopting entities implementing FI$Cal.
  • Programs funded by federal funds deposited in the State Treasury (subject to separate appropriation items).

Procedural / timeline notes

  • Effective immediately as a Budget Bill upon enactment.
  • Recorded legislative actions: introduced Jan 8, 2025; passed Assembly March 20, 2025 (Ayes 53 / Noes 17); transmitted to Senate and has proceeded through committee actions in June 2025 (committee votes and amendments); re‑referred to Senate Budget & Fiscal Review Committee on June 17, 2025.

This bill functions as the 2025–26 statewide appropriation vehicle and includes administrative provisions to facilitate accounting, system conversion, and technical corrections related to FI$Cal implementation.

Compiled from official sources — confirm details with the bill’s official record.

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