General Fund
Content
STATEMENT of GENERAL FUND
CASH RECEIPTS and DISBURSEMENTS
February 2014
JOHN CHIANG
California State Controller
JOHN CHIANG
California State Controller
March 10, 2014
Users of the Statement of General Fund Cash Receipts and Disbursements:
Enclosed is the Statement of General Fund Cash Receipts and Disbursements for the period
July 1, 2013, through February 28, 2014. This statement reflects the State of California’s General
Fund cash position and compares actual receipts and disbursements for the 2013-14 fiscal year to
cash flow estimates prepared by the Department of Finance (DOF) for the 2013-14 Budget Act. The
statement is prepared in compliance with Provision 7 of Budget Act item 0840-001-0001, using
records compiled by the State Controller. Prior year actual amounts are also displayed for
comparative purposes.
Attachment A compares actual receipts and disbursements for the 2013-14 fiscal year to
cash flow estimates published in the 2014-15 Governor’s Budget. These cash flow estimates are
predicated on projections and assumptions made by the DOF in preparation of the 2014-15
Governor’s Budget.
Attachment B compares actual receipts and disbursements for the 2013-14 fiscal year to
cash flow estimates prepared by the Department of Finance based upon the 2013-14 Budget Act.
These statements are also available on the Internet at the State Controller’s website at
www.sco.ca.gov under the category Monthly Financial Reports.
Any questions concerning this report may be directed to Casandra Moore-Hudnall, Division
Chief of Accounting and Reporting, by telephone at (916) 445-5834.
Sincerely,
Original signed by:
JOHN CHIANG
California State Controller
Statement of General Fund Cash Receipts and Disbursements
John Chiang, California State Controller
STATEMENT OF GENERAL FUND CASH RECEIPTS AND DISBURSEMENTS
A Comparison of Actual to 2014-15 Governor's Budget Estimates
(Amounts in thousands)
July 1 through February 28
2014
Actual Over or
Estimate (a)
(Under) Estimate
Amount
Actual
GENERAL FUND BEGINNING CASH BALANCE
$
Add Receipts:
Revenues
Nonrevenues
Total Receipts
Less Disbursements:
State Operations
Local Assistance
Capital Outlay
Nongovernmental
Total Disbursements
Receipts Over / (Under) Disbursements
Net Increase / (Decrease) in Temporary Loans
GENERAL FUND ENDING CASH BALANCE
Special Fund for Economic Uncertainties
-
$
-
$
-
Actual
%
-
$
-
59,798,484
1,710,529
58,402,091
1,566,306
1,396,393
144,223
2.4
9.2
58,761,236
2,146,516
61,509,013
59,968,397
1,540,616
2.6
60,907,752
17,335,469
56,448,949
133,645
(704,117)
17,685,386
56,774,742
147,768
(753,284)
(349,917)
(325,793)
(14,123)
49,167
(2.0)
(0.6)
(9.6)
-
15,333,793
51,493,059
103,172
606,139
73,213,946
73,854,612
(640,666)
(0.9)
67,536,163
(11,704,933)
11,704,933
(13,886,215)
13,886,215
2,181,282
(2,181,282)
(15.7)
(6,628,411)
6,628,411
-
-
-
-
-
-
$
-
$
-
$
Available Borrowable Resources
Outstanding Loans (b)
$
28,392,111
14,139,798
$
26,069,100
16,321,079
$
2,323,011
(2,181,281)
Unused Borrowable Resources
$
14,252,313
$
9,748,021
$
4,504,292
TOTAL CASH
2013
-
-
$
-
8.9
(13.4)
$
33,650,891
16,221,702
46.2
$
17,429,189
BORROWABLE RESOURCES
(e)
General Note:
This report is based upon funded cash. Funded cash is cash reported to and recorded in the records of the State
Controller's Office. Amounts reported as funded cash may differ from amounts in other reports to the extent there are
timing differences in the recording of in-transit items.
Footnotes:
(a) A Statement of Estimated Cash Flow for the 2013-14 fiscal year was prepared by the Department of Finance for the
2014-15 Governor's Budget. Any projections or estimates are set forth as such and not as representation of facts.
(b) Outstanding loan balance of $14.1 billion is comprised of $8.6 billion of internal borrowing and $5.5 billion of external
borrowing. Current balance is comprised of $2.4 billion carried forward from June 30, 2013, plus current year Net
Increase/(Decrease) in Temporary Loans of $11.7 billion.
(c) Negative amounts are the result of repayments received that are greater than disbursements made.
(d) Debt Service amounts are net of offsets such as federal subsidies and reimbursements from other sources. To the
extent that these offsets do not occur when anticipated, there can be variances between actuals and estimates on a
month-to-month basis.
(e) On August 22, 2013, $5.5 billion of Revenue Anticipation Notes (RANs) proceeds were received.
- A1 -
Statement of General Fund Cash Receipts and Disbursements
John Chiang, California State Controller
SCHEDULE OF CASH RECEIPTS
(Amounts in thousands)
July 1 through February 28
Month of February
2014
2014
2013
Actual
2013
Actual Over or
(Under) Estimate
Amount
%
Estimate (a)
Actual
REVENUES
Alcoholic Beverage Excise Tax
Corporation Tax
Cigarette Tax
Estate, Inheritance, and Gift Tax
Insurance Companies Tax
Personal Income Tax
Retail Sales and Use Taxes
Vehicle License Fees
Pooled Money Investment Interest
Not Otherwise Classified
$
Total Revenues
27,295
124,382
6,611
421
16,877
2,300,732
3,012,661
108
537
120,302
$
41,405
144,347
6,329
898
18,055
1,926,806
2,993,544
458
732
152,637
$
236,449
2,838,801
58,608
6,106
1,147,101
39,873,023
14,682,171
1,666
14,940
939,619
$
211,939
2,535,245
59,994
4,605
1,137,895
38,879,331
14,739,625
1,302
13,877
818,278
$
24,510
303,556
(1,386)
1,501
9,206
993,692
(57,454)
364
1,063
121,341
11.6
12.0
(2.3)
32.6
0.8
2.6
(0.4)
28.0
7.7
-
$
221,592
2,292,843
61,791
3,353
1,105,131
40,795,345
12,963,107
5,679
14,615
1,297,780
5,609,926
5,285,211
59,798,484
58,402,091
1,396,393
2.4
58,761,236
44,501
218,795
91,717
212,478
902,132
808,397
891,439
674,867
10,693
133,530
1.2
19.8
1,391,453
755,063
263,296
304,195
1,710,529
1,566,306
144,223
9.2
2,146,516
1,540,616
2.6
NONREVENUES
Transfers from Special Fund for
Economic Uncertainties
Transfers from Other Funds
Miscellaneous
Total Nonrevenues
Total Receipts
$
5,873,222
$
5,589,406
$
61,509,013
See notes on page A1.
- A2 -
$
59,968,397
$
$
60,907,752
Statement of General Fund Cash Receipts and Disbursements
John Chiang, California State Controller
SCHEDULE OF CASH DISBURSEMENTS
(Amounts in thousands)
July 1 through February 28
Month of February
2014
2014
2013
Actual
2013
Actual Over or
(Under) Estimate
Amount
%
Estimate (a)
Actual
STATE OPERATIONS (c)
Legislative/Judicial/Executive
Business, Consumer Services and Housing
Transportation
Resources
Environmental Protection Agency
Health and Human Services:
Health Care Services and Public Health
Department of State Hospitals
Other Health and Human Services
Education:
University of California
State Universities and Colleges
Other Education
Dept. of Corrections and Rehabilitation
Governmental Operations
General Government
Public Employees Retirement
System
Debt Service (d)
Interest on Loans
Total State Operations
$
113,948
943
43,043
2,211
$
116,938
91,196
56
44,130
5,388
$
1,167,948
11,572
464
774,893
27,610
$
1,089,806
10,943
345
737,261
27,705
$
78,142
629
119
37,632
(95)
7.2
5.7
5.1
(0.3)
$
667,021
471,532
2,710
846,299
23,275
19,285
123,241
22,993
65,164
99,749
57,379
213,369
918,076
427,141
212,760
925,625
424,617
609
(7,549)
2,524
0.3
(0.8)
0.6
204,875
782,208
372,035
917,392
195,794
17,359
727,918
53,183
157,636
201,383
164,092
13,457
650,909
166,480
1,980,031
1,703,187
123,076
5,817,055
439,865
1,542,621
1,981,464
1,732,449
130,748
5,749,603
488,990
1,575,237
(1,433)
(29,262)
(7,672)
67,452
(49,125)
(32,616)
(0.1)
(1.7)
(5.9)
1.2
(10.0)
(2.1)
1,106,238
1,349,688
113,208
5,077,308
1,774,822
(160,800)
146,099
6,354
(144,311)
507,086
3,177
111,051
2,119,613
(42,103)
133,957
2,502,690
(38,814)
(22,906)
(383,077)
(3,289)
(17.1)
(15.3)
-
136,738
2,515,907
(110,071)
2,386,599
2,042,273
17,335,469
17,685,386
(349,917)
(2.0)
15,333,793
2,526,273
277,897
-
1,984,427
153,028
-
29,301,775
3,159,487
-
29,730,149
3,093,357
-
(428,374)
66,130
-
(1.4)
2.1
-
26,956,999
2,542,346
-
182,151
2,945
304
243,709
25,543
834
1
(114,306)
(42)
855
0.0
(8.3)
(0.0)
-
883,975
1,456,935
213,992
40,337
1,148,416
39,700
125,387
-
1,254,050
19,553
219,776
-
12,640,265
60,568
2,341,200
-
12,292,340
122,648
2,428,778
-
347,925
(62,080)
(87,578)
-
2.8
(50.6)
(3.6)
-
11,109,931
145,070
2,364,715
10,664
344,271
128,652
142,089
61,844
349,425
138,074
91,987
45,651
3,399,834
1,137,502
506,839
210,867
1,386,551
3,458,928
1,101,624
469,068
210,860
1,449,437
(59,094)
35,878
37,771
7
(62,886)
(1.7)
3.3
8.1
0.0
(4.3)
3,423,893
842,264
427,223
213,642
861,073
4,979,929
4,526,057
56,448,949
56,774,742
(325,793)
(0.6)
51,493,059
LOCAL ASSISTANCE (c)
Public Schools - K-12
Community Colleges
Debt Service-School Building Bonds
Contributions to State Teachers'
Retirement System
Other Education
School Facilities Aid
Dept. of Corrections and Rehabilitation
Dept. of Alcohol and Drug Program
Health Care Services and Public Health:
Medical Assistance Program
Other Health Care Services/Public Health
Developmental Services - Regional Centers
Department of State Hospitals
Dept. of Social Services:
SSI/SSP/IHSS
CalWORKs
Other Social Services
Tax Relief
Other Local Assistance
Total Local Assistance
870,541
1,267,049
167,271
(800)
870,540
1,381,355
167,313
(1,655)
See notes on page A1.
(Continued)
- A3 -
Statement of General Fund Cash Receipts and Disbursements
John Chiang, California State Controller
SCHEDULE OF CASH DISBURSEMENTS (Continued)
(Amounts in thousands)
July 1 through February 28
Month of February
2014
CAPITAL OUTLAY
2014
2013
925
Actual
151
2013
Actual Over or
(Under) Estimate
Amount
%
Estimate (a)
Actual
133,645
147,768
(14,123)
(9.6)
103,172
122,900
462,199
7,078
122,900
436,948
7,045
25,251
33
5.8
0.5
473,243
353,344
5,413
NONGOVERNMENTAL (c)
Transfer to Special Fund for
Economic Uncertainties
Transfer to Budget Stabilization Account
Transfer to Other Funds
Transfer to Revolving Fund
Advance:
MediCal Provider Interim Payment
State-County Property Tax
Administration Program
Social Welfare Federal Fund
Local Governmental Entities
Tax Relief and Refund Account
Counties for Social Welfare
47,245
34
(474,757)
21,800
(10)
-
-
(24,505)
(28,001)
-
Total Nongovernmental
(12,088)
-
(5,227)
(465,055)
$
7,362,226
$
Special Fund for Economic
$
Uncertainties
Budget Stabilization Account
Outstanding Registered Warrants Account
Other Internal Sources
Revenue Anticipation Notes
1,489,004
-
$
1,489,004
$
Total Disbursements
(1,000,000)
(1,000,000)
8,541
(18,250)
29,087
(315,672)
13,745
(18,250)
(315,672)
(5,204)
29,087
-
(753,284)
-
-
(37.9)
-
60,671
(70,800)
60,000
(275,732)
49,167
-
$
73,213,946
$
73,854,612
$
(640,666)
(0.9)
$
67,536,163
(474,757)
988,777
-
$
122,900
6,082,033
5,500,000
$
122,900
8,263,315
5,500,000
$
(2,181,282)
-
-
$
473,243
(3,844,832)
10,000,000
514,020
$
11,704,933
$
13,886,215
$
(2,181,282)
(15.7)
$
6,628,411
6,103,426
(704,117)
-
606,139
TEMPORARY LOANS
Net Increase / (Decrease) Loans
See notes on page A1.
(Concluded)
- A4 -
Statement of General Fund Cash Receipts and Disbursements
John Chiang, California State Controller
COMPARATIVE STATEMENT OF REVENUES RECEIVED
All Governmental Cost Funds
(Amounts in thousands)
July 1 through February 28
General Fund
2014
Special Funds
2013
2014
2013
MAJOR TAXES, LICENSES, AND
INVESTMENT INCOME:
Alcoholic Beverage Excise Taxes
Corporation Tax
Cigarette Tax
Estate, Inheritance, and Gift Tax
Insurance Companies Tax
Motor Vehicle Fuel Tax:
Gasoline Tax
Diesel & Liquid Petroleum Gas
Jet Fuel Tax
Vehicle License Fees
Motor Vehicle Registration and
Other Fees
Personal Income Tax
Retail Sales and Use Taxes
Pooled Money Investment Interest
$
Total Major Taxes, Licenses, and
Investment Income
236,449
2,838,801
58,608
6,106
1,147,101
$
221,592
2,292,843
61,791
3,353
1,105,131
$
508,827
4
248,776
$
523,182
13,518
1,666
5,679
3,813,433
210,670
2,268
1,437,485
3,474,953
221,229
1,617
1,303,588
39,873,023
14,682,171
14,940
40,795,345
12,963,107
14,615
2,779,929
717,161
9,074,372
83
2,603,351
724,923
8,613,421
102
58,858,865
57,463,456
18,793,008
17,479,884
1,588
7,879
8,509
285,289
44,010
33,709
844
915,952
34,702
404,837
40,974
1,008,241
8,216
275,294
7,363,837
34,306
384,773
43,393
1,045,777
8,570
55,760
8,134,870
1,297,780
9,136,101
9,707,449
NOT OTHERWISE CLASSIFIED:
Alcoholic Beverage License Fee
Electrical Energy Tax
Private Rail Car Tax
Penalties on Traffic Violations
Health Care Receipts
Revenues from State Lands
Abandoned Property
Trial Court Revenues
Horse Racing Fees
Cap and Trade
Miscellaneous
2,122
7,812
6,126
289,175
(14,207)
32,267
774
615,550
Not Otherwise Classified
Total Revenues,
All Governmental Cost Funds
939,619
$
59,798,484
See notes on page A1.
- A5 -
$
58,761,236
$
27,929,109
$
27,187,333
Statement of General Fund Cash Receipts and Disbursements
John Chiang, California State Controller
STATEMENT OF GENERAL FUND CASH RECEIPTS AND DISBURSEMENTS
A Comparison of Actual to 2013-14 Budget Act
(Amounts in thousands)
July 1 through February 28
2014
Actual Over or
Estimate (a)
(Under) Estimate
Amount
Actual
GENERAL FUND BEGINNING CASH BALANCE
$
Add Receipts:
Revenues
Nonrevenues
Total Receipts
Less Disbursements:
State Operations
Local Assistance
Capital Outlay
Nongovernmental
Total Disbursements
Receipts Over / (Under) Disbursements
Net Increase / (Decrease) in Temporary Loans
GENERAL FUND ENDING CASH BALANCE
Special Fund for Economic Uncertainties
-
$
-
$
-
Actual
%
-
$
-
59,798,484
1,710,529
56,503,000
978,283
3,295,484
732,246
5.8
74.9
58,761,236
2,146,516
61,509,013
57,481,283
4,027,730
7.0
60,907,752
17,335,469
56,448,949
133,645
(704,117)
16,946,965
56,924,224
142,208
(968,772)
388,504
(475,275)
(8,563)
264,655
2.3
(0.8)
(6.0)
-
15,333,793
51,493,059
103,172
606,139
73,213,946
73,044,625
169,321
0.2
67,536,163
(11,704,933)
11,704,933
(15,563,342)
15,563,342
(24.8)
(6,628,411)
6,628,411
3,858,409
(3,858,409)
-
-
-
-
-
-
$
-
$
-
$
Available Borrowable Resources
Outstanding Loans (b)
$
28,392,111
14,139,798
$
27,225,100
17,998,206
$
1,167,011
(3,858,408)
Unused Borrowable Resources
$
14,252,313
$
9,226,894
$
5,025,419
TOTAL CASH
2013
-
-
$
-
4.3
(21.4)
$
33,650,891
16,221,702
54.5
$
17,429,189
BORROWABLE RESOURCES
(e)
General Note:
This report is based upon funded cash. Funded cash is cash reported to and recorded in the records of the State
Controller's Office. Amounts reported as funded cash may differ from amounts in other reports to the extent there are
timing differences in the recording of in-transit items.
Footnotes:
(a) A Statement of Estimated Cash Flow for the 2013-14 fiscal year was prepared by the Department of Finance for the
2013 Budget Act. Any projections or estimates are set forth as such and not as representation of facts.
(b) Outstanding loan balance of $14.1 billion is comprised of $8.6 billion of internal borrowing and $5.5 billion of external
borrowing. Current balance is comprised of $2.4 billion carried forward from June 30, 2013, plus current year Net
Increase/(Decrease) in Temporary Loans of $11.7 billion.
(c) Negative amounts are the result of repayments received that are greater than disbursements made.
(d) Debt Service amounts are net of offsets such as federal subsidies and reimbursements from other sources. To the
extent that these offsets do not occur when anticipated, there can be variances between actuals and estimates on a
month-to-month basis.
(e) On August 22, 2013, $5.5 billion of Revenue Anticipation Notes (RANs) proceeds were received.
- B1 -
Statement of General Fund Cash Receipts and Disbursements
John Chiang, California State Controller
SCHEDULE OF CASH RECEIPTS
(Amounts in thousands)
July 1 through February 28
Month of February
2014
2014
2013
Actual
2013
Actual Over or
(Under) Estimate
Amount
%
Estimate (a)
Actual
REVENUES
Alcoholic Beverage Excise Tax
Corporation Tax
Cigarette Tax
Estate, Inheritance, and Gift Tax
Insurance Companies Tax
Personal Income Tax
Retail Sales and Use Taxes
Vehicle License Fees
Pooled Money Investment Interest
Not Otherwise Classified
$
Total Revenues
27,295
124,382
6,611
421
16,877
2,300,732
3,012,661
108
537
120,302
$
41,405
144,347
6,329
898
18,055
1,926,806
2,993,544
458
732
152,637
$
236,449
2,838,801
58,608
6,106
1,147,101
39,873,023
14,682,171
1,666
14,940
939,619
$
226,000
2,646,000
60,000
1,134,000
36,431,000
14,983,000
21,000
1,002,000
$
10,449
192,801
(1,392)
6,106
13,101
3,442,023
(300,829)
1,666
(6,060)
(62,381)
4.6
7.3
(2.3)
1.2
9.4
(2.0)
(28.9)
-
$
221,592
2,292,843
61,791
3,353
1,105,131
40,795,345
12,963,107
5,679
14,615
1,297,780
5,609,926
5,285,211
59,798,484
56,503,000
3,295,484
5.8
58,761,236
44,501
218,795
91,717
212,478
902,132
808,397
273,943
704,340
628,189
104,057
229.3
14.8
1,391,453
755,063
263,296
304,195
1,710,529
978,283
732,246
74.9
2,146,516
4,027,730
7.0
NONREVENUES
Transfers from Special Fund for
Economic Uncertainties
Transfers from Other Funds
Miscellaneous
Total Nonrevenues
Total Receipts
$
5,873,222
$
5,589,406
$
61,509,013
See notes on page B1.
- B2 -
$
57,481,283
$
$
60,907,752
Statement of General Fund Cash Receipts and Disbursements
John Chiang, California State Controller
SCHEDULE OF CASH DISBURSEMENTS
(Amounts in thousands)
July 1 through February 28
Month of February
2014
2014
2013
Actual
2013
Actual Over or
(Under) Estimate
Amount
%
Estimate (a)
Actual
STATE OPERATIONS (c)
Legislative/Judicial/Executive
Business, Consumer Services and Housing
Transportation
Resources
Environmental Protection Agency
Health and Human Services:
Health Care Services and Public Health
Department of State Hospitals
Other Health and Human Services
Education:
University of California
State Universities and Colleges
Other Education
Dept. of Corrections and Rehabilitation
Governmental Operations
General Government
Public Employees Retirement
System
Debt Service (d)
Interest on Loans
Total State Operations
$
113,948
943
43,043
2,211
$
116,938
91,196
56
44,130
5,388
$
1,167,948
11,572
464
774,893
27,610
$
1,030,881
9,792
804,221
29,612
$
137,067
1,780
464
(29,328)
(2,002)
13.3
18.2
(3.6)
(6.8)
$
667,021
471,532
2,710
846,299
23,275
19,285
123,241
22,993
65,164
99,749
57,379
213,369
918,076
427,141
207,130
802,345
495,095
6,239
115,731
(67,954)
3.0
14.4
(13.7)
204,875
782,208
372,035
917,392
195,794
17,359
727,918
53,183
157,636
201,383
164,092
13,457
650,909
166,480
1,980,031
1,703,187
123,076
5,817,055
439,865
1,542,621
1,267,280
1,749,615
131,072
5,717,322
494,176
1,469,948
712,751
(46,428)
(7,996)
99,733
(54,311)
72,673
56.2
(2.7)
(6.1)
1.7
(11.0)
4.9
1,106,238
1,349,688
113,208
5,077,308
1,774,822
(160,800)
146,099
6,354
(144,311)
507,086
3,177
111,051
2,119,613
(42,103)
136,438
2,659,512
(57,474)
(25,387)
(539,899)
15,371
(18.6)
(20.3)
-
136,738
2,515,907
(110,071)
2,386,599
2,042,273
17,335,469
16,946,965
388,504
2.3
15,333,793
2,526,273
277,897
-
1,984,427
153,028
-
29,301,775
3,159,487
-
29,929,936
3,136,206
-
(628,161)
23,281
-
(2.1)
0.7
-
26,956,999
2,542,346
-
182,151
2,945
304
243,709
25,543
834
874,555
1,500,226
174,194
-
(4,014)
(233,177)
(6,923)
(800)
(0.5)
(15.5)
(4.0)
-
883,975
1,456,935
213,992
40,337
1,148,416
39,700
125,387
-
1,254,050
19,553
219,776
-
12,640,265
60,568
2,341,200
-
11,997,824
172,323
2,133,732
-
642,441
(111,755)
207,468
-
5.4
(64.9)
9.7
-
11,109,931
145,070
2,364,715
10,664
344,271
128,652
142,089
61,844
349,425
138,074
91,987
45,651
3,399,834
1,137,502
506,839
210,867
1,386,551
3,556,584
1,156,425
518,247
205,967
1,568,005
(156,750)
(18,923)
(11,408)
4,900
(181,454)
(4.4)
(1.6)
(2.2)
2.4
(11.6)
3,423,893
842,264
427,223
213,642
861,073
4,979,929
4,526,057
56,448,949
56,924,224
(475,275)
(0.8)
51,493,059
LOCAL ASSISTANCE (c)
Public Schools - K-12
Community Colleges
Debt Service-School Building Bonds
Contributions to State Teachers'
Retirement System
Other Education
School Facilities Aid
Dept. of Corrections and Rehabilitation
Dept. of Alcohol and Drug Program
Health Care Services and Public Health:
Medical Assistance Program
Other Health Care Services/Public Health
Developmental Services - Regional Centers
Department of State Hospitals
Dept. of Social Services:
SSI/SSP/IHSS
CalWORKs
Other Social Services
Tax Relief
Other Local Assistance
Total Local Assistance
870,541
1,267,049
167,271
(800)
See notes on page B1.
(Continued)
- B3 -
Statement of General Fund Cash Receipts and Disbursements
John Chiang, California State Controller
SCHEDULE OF CASH DISBURSEMENTS (Continued)
(Amounts in thousands)
July 1 through February 28
Month of February
2014
CAPITAL OUTLAY
2014
2013
925
Actual
151
2013
Actual Over or
(Under) Estimate
Amount
%
Estimate (a)
133,645
142,208
122,900
462,199
7,078
122,900
169,000
-
(8,563)
Actual
(6.0)
103,172
NONGOVERNMENTAL (c)
Transfer to Special Fund for
Economic Uncertainties
Transfer to Budget Stabilization Account
Transfer to Other Funds
Transfer to Revolving Fund
Advance:
MediCal Provider Interim Payment
State-County Property Tax
Administration Program
Social Welfare Federal Fund
Local Governmental Entities
Tax Relief and Refund Account
Counties for Social Welfare
47,245
34
(474,757)
21,800
(10)
-
-
(24,505)
(28,001)
-
Total Nongovernmental
(12,088)
-
(5,227)
(465,055)
$
7,362,226
$
Special Fund for Economic
$
Uncertainties
Budget Stabilization Account
Outstanding Registered Warrants Account
Other Internal Sources
Revenue Anticipation Notes
1,489,004
-
$
1,489,004
$
Total Disbursements
6,103,426
(1,000,000)
(1,000,000)
8,541
(18,250)
29,087
(315,672)
55,000
(315,672)
(704,117)
293,199
7,078
8,541
(18,250)
(25,913)
-
(968,772)
$
73,213,946
$
73,044,625
$
(474,757)
988,777
-
$
122,900
6,082,033
5,500,000
$
122,900
9,940,442
5,500,000
$
514,020
$
11,704,933
$
15,563,342
$
173.5
-
473,243
353,344
5,413
-
-
(47.1)
-
60,671
(70,800)
60,000
(275,732)
264,655
-
169,321
0.2
$
67,536,163
606,139
(3,858,409)
-
-
$
473,243
(3,844,832)
10,000,000
(3,858,409)
(24.8)
$
6,628,411
TEMPORARY LOANS
Net Increase / (Decrease) Loans
See notes on page B1.
(Concluded)
- B4 -
CASH RECEIPTS and DISBURSEMENTS
February 2014
JOHN CHIANG
California State Controller
JOHN CHIANG
California State Controller
March 10, 2014
Users of the Statement of General Fund Cash Receipts and Disbursements:
Enclosed is the Statement of General Fund Cash Receipts and Disbursements for the period
July 1, 2013, through February 28, 2014. This statement reflects the State of California’s General
Fund cash position and compares actual receipts and disbursements for the 2013-14 fiscal year to
cash flow estimates prepared by the Department of Finance (DOF) for the 2013-14 Budget Act. The
statement is prepared in compliance with Provision 7 of Budget Act item 0840-001-0001, using
records compiled by the State Controller. Prior year actual amounts are also displayed for
comparative purposes.
Attachment A compares actual receipts and disbursements for the 2013-14 fiscal year to
cash flow estimates published in the 2014-15 Governor’s Budget. These cash flow estimates are
predicated on projections and assumptions made by the DOF in preparation of the 2014-15
Governor’s Budget.
Attachment B compares actual receipts and disbursements for the 2013-14 fiscal year to
cash flow estimates prepared by the Department of Finance based upon the 2013-14 Budget Act.
These statements are also available on the Internet at the State Controller’s website at
www.sco.ca.gov under the category Monthly Financial Reports.
Any questions concerning this report may be directed to Casandra Moore-Hudnall, Division
Chief of Accounting and Reporting, by telephone at (916) 445-5834.
Sincerely,
Original signed by:
JOHN CHIANG
California State Controller
Statement of General Fund Cash Receipts and Disbursements
John Chiang, California State Controller
STATEMENT OF GENERAL FUND CASH RECEIPTS AND DISBURSEMENTS
A Comparison of Actual to 2014-15 Governor's Budget Estimates
(Amounts in thousands)
July 1 through February 28
2014
Actual Over or
Estimate (a)
(Under) Estimate
Amount
Actual
GENERAL FUND BEGINNING CASH BALANCE
$
Add Receipts:
Revenues
Nonrevenues
Total Receipts
Less Disbursements:
State Operations
Local Assistance
Capital Outlay
Nongovernmental
Total Disbursements
Receipts Over / (Under) Disbursements
Net Increase / (Decrease) in Temporary Loans
GENERAL FUND ENDING CASH BALANCE
Special Fund for Economic Uncertainties
-
$
-
$
-
Actual
%
-
$
-
59,798,484
1,710,529
58,402,091
1,566,306
1,396,393
144,223
2.4
9.2
58,761,236
2,146,516
61,509,013
59,968,397
1,540,616
2.6
60,907,752
17,335,469
56,448,949
133,645
(704,117)
17,685,386
56,774,742
147,768
(753,284)
(349,917)
(325,793)
(14,123)
49,167
(2.0)
(0.6)
(9.6)
-
15,333,793
51,493,059
103,172
606,139
73,213,946
73,854,612
(640,666)
(0.9)
67,536,163
(11,704,933)
11,704,933
(13,886,215)
13,886,215
2,181,282
(2,181,282)
(15.7)
(6,628,411)
6,628,411
-
-
-
-
-
-
$
-
$
-
$
Available Borrowable Resources
Outstanding Loans (b)
$
28,392,111
14,139,798
$
26,069,100
16,321,079
$
2,323,011
(2,181,281)
Unused Borrowable Resources
$
14,252,313
$
9,748,021
$
4,504,292
TOTAL CASH
2013
-
-
$
-
8.9
(13.4)
$
33,650,891
16,221,702
46.2
$
17,429,189
BORROWABLE RESOURCES
(e)
General Note:
This report is based upon funded cash. Funded cash is cash reported to and recorded in the records of the State
Controller's Office. Amounts reported as funded cash may differ from amounts in other reports to the extent there are
timing differences in the recording of in-transit items.
Footnotes:
(a) A Statement of Estimated Cash Flow for the 2013-14 fiscal year was prepared by the Department of Finance for the
2014-15 Governor's Budget. Any projections or estimates are set forth as such and not as representation of facts.
(b) Outstanding loan balance of $14.1 billion is comprised of $8.6 billion of internal borrowing and $5.5 billion of external
borrowing. Current balance is comprised of $2.4 billion carried forward from June 30, 2013, plus current year Net
Increase/(Decrease) in Temporary Loans of $11.7 billion.
(c) Negative amounts are the result of repayments received that are greater than disbursements made.
(d) Debt Service amounts are net of offsets such as federal subsidies and reimbursements from other sources. To the
extent that these offsets do not occur when anticipated, there can be variances between actuals and estimates on a
month-to-month basis.
(e) On August 22, 2013, $5.5 billion of Revenue Anticipation Notes (RANs) proceeds were received.
- A1 -
Statement of General Fund Cash Receipts and Disbursements
John Chiang, California State Controller
SCHEDULE OF CASH RECEIPTS
(Amounts in thousands)
July 1 through February 28
Month of February
2014
2014
2013
Actual
2013
Actual Over or
(Under) Estimate
Amount
%
Estimate (a)
Actual
REVENUES
Alcoholic Beverage Excise Tax
Corporation Tax
Cigarette Tax
Estate, Inheritance, and Gift Tax
Insurance Companies Tax
Personal Income Tax
Retail Sales and Use Taxes
Vehicle License Fees
Pooled Money Investment Interest
Not Otherwise Classified
$
Total Revenues
27,295
124,382
6,611
421
16,877
2,300,732
3,012,661
108
537
120,302
$
41,405
144,347
6,329
898
18,055
1,926,806
2,993,544
458
732
152,637
$
236,449
2,838,801
58,608
6,106
1,147,101
39,873,023
14,682,171
1,666
14,940
939,619
$
211,939
2,535,245
59,994
4,605
1,137,895
38,879,331
14,739,625
1,302
13,877
818,278
$
24,510
303,556
(1,386)
1,501
9,206
993,692
(57,454)
364
1,063
121,341
11.6
12.0
(2.3)
32.6
0.8
2.6
(0.4)
28.0
7.7
-
$
221,592
2,292,843
61,791
3,353
1,105,131
40,795,345
12,963,107
5,679
14,615
1,297,780
5,609,926
5,285,211
59,798,484
58,402,091
1,396,393
2.4
58,761,236
44,501
218,795
91,717
212,478
902,132
808,397
891,439
674,867
10,693
133,530
1.2
19.8
1,391,453
755,063
263,296
304,195
1,710,529
1,566,306
144,223
9.2
2,146,516
1,540,616
2.6
NONREVENUES
Transfers from Special Fund for
Economic Uncertainties
Transfers from Other Funds
Miscellaneous
Total Nonrevenues
Total Receipts
$
5,873,222
$
5,589,406
$
61,509,013
See notes on page A1.
- A2 -
$
59,968,397
$
$
60,907,752
Statement of General Fund Cash Receipts and Disbursements
John Chiang, California State Controller
SCHEDULE OF CASH DISBURSEMENTS
(Amounts in thousands)
July 1 through February 28
Month of February
2014
2014
2013
Actual
2013
Actual Over or
(Under) Estimate
Amount
%
Estimate (a)
Actual
STATE OPERATIONS (c)
Legislative/Judicial/Executive
Business, Consumer Services and Housing
Transportation
Resources
Environmental Protection Agency
Health and Human Services:
Health Care Services and Public Health
Department of State Hospitals
Other Health and Human Services
Education:
University of California
State Universities and Colleges
Other Education
Dept. of Corrections and Rehabilitation
Governmental Operations
General Government
Public Employees Retirement
System
Debt Service (d)
Interest on Loans
Total State Operations
$
113,948
943
43,043
2,211
$
116,938
91,196
56
44,130
5,388
$
1,167,948
11,572
464
774,893
27,610
$
1,089,806
10,943
345
737,261
27,705
$
78,142
629
119
37,632
(95)
7.2
5.7
5.1
(0.3)
$
667,021
471,532
2,710
846,299
23,275
19,285
123,241
22,993
65,164
99,749
57,379
213,369
918,076
427,141
212,760
925,625
424,617
609
(7,549)
2,524
0.3
(0.8)
0.6
204,875
782,208
372,035
917,392
195,794
17,359
727,918
53,183
157,636
201,383
164,092
13,457
650,909
166,480
1,980,031
1,703,187
123,076
5,817,055
439,865
1,542,621
1,981,464
1,732,449
130,748
5,749,603
488,990
1,575,237
(1,433)
(29,262)
(7,672)
67,452
(49,125)
(32,616)
(0.1)
(1.7)
(5.9)
1.2
(10.0)
(2.1)
1,106,238
1,349,688
113,208
5,077,308
1,774,822
(160,800)
146,099
6,354
(144,311)
507,086
3,177
111,051
2,119,613
(42,103)
133,957
2,502,690
(38,814)
(22,906)
(383,077)
(3,289)
(17.1)
(15.3)
-
136,738
2,515,907
(110,071)
2,386,599
2,042,273
17,335,469
17,685,386
(349,917)
(2.0)
15,333,793
2,526,273
277,897
-
1,984,427
153,028
-
29,301,775
3,159,487
-
29,730,149
3,093,357
-
(428,374)
66,130
-
(1.4)
2.1
-
26,956,999
2,542,346
-
182,151
2,945
304
243,709
25,543
834
1
(114,306)
(42)
855
0.0
(8.3)
(0.0)
-
883,975
1,456,935
213,992
40,337
1,148,416
39,700
125,387
-
1,254,050
19,553
219,776
-
12,640,265
60,568
2,341,200
-
12,292,340
122,648
2,428,778
-
347,925
(62,080)
(87,578)
-
2.8
(50.6)
(3.6)
-
11,109,931
145,070
2,364,715
10,664
344,271
128,652
142,089
61,844
349,425
138,074
91,987
45,651
3,399,834
1,137,502
506,839
210,867
1,386,551
3,458,928
1,101,624
469,068
210,860
1,449,437
(59,094)
35,878
37,771
7
(62,886)
(1.7)
3.3
8.1
0.0
(4.3)
3,423,893
842,264
427,223
213,642
861,073
4,979,929
4,526,057
56,448,949
56,774,742
(325,793)
(0.6)
51,493,059
LOCAL ASSISTANCE (c)
Public Schools - K-12
Community Colleges
Debt Service-School Building Bonds
Contributions to State Teachers'
Retirement System
Other Education
School Facilities Aid
Dept. of Corrections and Rehabilitation
Dept. of Alcohol and Drug Program
Health Care Services and Public Health:
Medical Assistance Program
Other Health Care Services/Public Health
Developmental Services - Regional Centers
Department of State Hospitals
Dept. of Social Services:
SSI/SSP/IHSS
CalWORKs
Other Social Services
Tax Relief
Other Local Assistance
Total Local Assistance
870,541
1,267,049
167,271
(800)
870,540
1,381,355
167,313
(1,655)
See notes on page A1.
(Continued)
- A3 -
Statement of General Fund Cash Receipts and Disbursements
John Chiang, California State Controller
SCHEDULE OF CASH DISBURSEMENTS (Continued)
(Amounts in thousands)
July 1 through February 28
Month of February
2014
CAPITAL OUTLAY
2014
2013
925
Actual
151
2013
Actual Over or
(Under) Estimate
Amount
%
Estimate (a)
Actual
133,645
147,768
(14,123)
(9.6)
103,172
122,900
462,199
7,078
122,900
436,948
7,045
25,251
33
5.8
0.5
473,243
353,344
5,413
NONGOVERNMENTAL (c)
Transfer to Special Fund for
Economic Uncertainties
Transfer to Budget Stabilization Account
Transfer to Other Funds
Transfer to Revolving Fund
Advance:
MediCal Provider Interim Payment
State-County Property Tax
Administration Program
Social Welfare Federal Fund
Local Governmental Entities
Tax Relief and Refund Account
Counties for Social Welfare
47,245
34
(474,757)
21,800
(10)
-
-
(24,505)
(28,001)
-
Total Nongovernmental
(12,088)
-
(5,227)
(465,055)
$
7,362,226
$
Special Fund for Economic
$
Uncertainties
Budget Stabilization Account
Outstanding Registered Warrants Account
Other Internal Sources
Revenue Anticipation Notes
1,489,004
-
$
1,489,004
$
Total Disbursements
(1,000,000)
(1,000,000)
8,541
(18,250)
29,087
(315,672)
13,745
(18,250)
(315,672)
(5,204)
29,087
-
(753,284)
-
-
(37.9)
-
60,671
(70,800)
60,000
(275,732)
49,167
-
$
73,213,946
$
73,854,612
$
(640,666)
(0.9)
$
67,536,163
(474,757)
988,777
-
$
122,900
6,082,033
5,500,000
$
122,900
8,263,315
5,500,000
$
(2,181,282)
-
-
$
473,243
(3,844,832)
10,000,000
514,020
$
11,704,933
$
13,886,215
$
(2,181,282)
(15.7)
$
6,628,411
6,103,426
(704,117)
-
606,139
TEMPORARY LOANS
Net Increase / (Decrease) Loans
See notes on page A1.
(Concluded)
- A4 -
Statement of General Fund Cash Receipts and Disbursements
John Chiang, California State Controller
COMPARATIVE STATEMENT OF REVENUES RECEIVED
All Governmental Cost Funds
(Amounts in thousands)
July 1 through February 28
General Fund
2014
Special Funds
2013
2014
2013
MAJOR TAXES, LICENSES, AND
INVESTMENT INCOME:
Alcoholic Beverage Excise Taxes
Corporation Tax
Cigarette Tax
Estate, Inheritance, and Gift Tax
Insurance Companies Tax
Motor Vehicle Fuel Tax:
Gasoline Tax
Diesel & Liquid Petroleum Gas
Jet Fuel Tax
Vehicle License Fees
Motor Vehicle Registration and
Other Fees
Personal Income Tax
Retail Sales and Use Taxes
Pooled Money Investment Interest
$
Total Major Taxes, Licenses, and
Investment Income
236,449
2,838,801
58,608
6,106
1,147,101
$
221,592
2,292,843
61,791
3,353
1,105,131
$
508,827
4
248,776
$
523,182
13,518
1,666
5,679
3,813,433
210,670
2,268
1,437,485
3,474,953
221,229
1,617
1,303,588
39,873,023
14,682,171
14,940
40,795,345
12,963,107
14,615
2,779,929
717,161
9,074,372
83
2,603,351
724,923
8,613,421
102
58,858,865
57,463,456
18,793,008
17,479,884
1,588
7,879
8,509
285,289
44,010
33,709
844
915,952
34,702
404,837
40,974
1,008,241
8,216
275,294
7,363,837
34,306
384,773
43,393
1,045,777
8,570
55,760
8,134,870
1,297,780
9,136,101
9,707,449
NOT OTHERWISE CLASSIFIED:
Alcoholic Beverage License Fee
Electrical Energy Tax
Private Rail Car Tax
Penalties on Traffic Violations
Health Care Receipts
Revenues from State Lands
Abandoned Property
Trial Court Revenues
Horse Racing Fees
Cap and Trade
Miscellaneous
2,122
7,812
6,126
289,175
(14,207)
32,267
774
615,550
Not Otherwise Classified
Total Revenues,
All Governmental Cost Funds
939,619
$
59,798,484
See notes on page A1.
- A5 -
$
58,761,236
$
27,929,109
$
27,187,333
Statement of General Fund Cash Receipts and Disbursements
John Chiang, California State Controller
STATEMENT OF GENERAL FUND CASH RECEIPTS AND DISBURSEMENTS
A Comparison of Actual to 2013-14 Budget Act
(Amounts in thousands)
July 1 through February 28
2014
Actual Over or
Estimate (a)
(Under) Estimate
Amount
Actual
GENERAL FUND BEGINNING CASH BALANCE
$
Add Receipts:
Revenues
Nonrevenues
Total Receipts
Less Disbursements:
State Operations
Local Assistance
Capital Outlay
Nongovernmental
Total Disbursements
Receipts Over / (Under) Disbursements
Net Increase / (Decrease) in Temporary Loans
GENERAL FUND ENDING CASH BALANCE
Special Fund for Economic Uncertainties
-
$
-
$
-
Actual
%
-
$
-
59,798,484
1,710,529
56,503,000
978,283
3,295,484
732,246
5.8
74.9
58,761,236
2,146,516
61,509,013
57,481,283
4,027,730
7.0
60,907,752
17,335,469
56,448,949
133,645
(704,117)
16,946,965
56,924,224
142,208
(968,772)
388,504
(475,275)
(8,563)
264,655
2.3
(0.8)
(6.0)
-
15,333,793
51,493,059
103,172
606,139
73,213,946
73,044,625
169,321
0.2
67,536,163
(11,704,933)
11,704,933
(15,563,342)
15,563,342
(24.8)
(6,628,411)
6,628,411
3,858,409
(3,858,409)
-
-
-
-
-
-
$
-
$
-
$
Available Borrowable Resources
Outstanding Loans (b)
$
28,392,111
14,139,798
$
27,225,100
17,998,206
$
1,167,011
(3,858,408)
Unused Borrowable Resources
$
14,252,313
$
9,226,894
$
5,025,419
TOTAL CASH
2013
-
-
$
-
4.3
(21.4)
$
33,650,891
16,221,702
54.5
$
17,429,189
BORROWABLE RESOURCES
(e)
General Note:
This report is based upon funded cash. Funded cash is cash reported to and recorded in the records of the State
Controller's Office. Amounts reported as funded cash may differ from amounts in other reports to the extent there are
timing differences in the recording of in-transit items.
Footnotes:
(a) A Statement of Estimated Cash Flow for the 2013-14 fiscal year was prepared by the Department of Finance for the
2013 Budget Act. Any projections or estimates are set forth as such and not as representation of facts.
(b) Outstanding loan balance of $14.1 billion is comprised of $8.6 billion of internal borrowing and $5.5 billion of external
borrowing. Current balance is comprised of $2.4 billion carried forward from June 30, 2013, plus current year Net
Increase/(Decrease) in Temporary Loans of $11.7 billion.
(c) Negative amounts are the result of repayments received that are greater than disbursements made.
(d) Debt Service amounts are net of offsets such as federal subsidies and reimbursements from other sources. To the
extent that these offsets do not occur when anticipated, there can be variances between actuals and estimates on a
month-to-month basis.
(e) On August 22, 2013, $5.5 billion of Revenue Anticipation Notes (RANs) proceeds were received.
- B1 -
Statement of General Fund Cash Receipts and Disbursements
John Chiang, California State Controller
SCHEDULE OF CASH RECEIPTS
(Amounts in thousands)
July 1 through February 28
Month of February
2014
2014
2013
Actual
2013
Actual Over or
(Under) Estimate
Amount
%
Estimate (a)
Actual
REVENUES
Alcoholic Beverage Excise Tax
Corporation Tax
Cigarette Tax
Estate, Inheritance, and Gift Tax
Insurance Companies Tax
Personal Income Tax
Retail Sales and Use Taxes
Vehicle License Fees
Pooled Money Investment Interest
Not Otherwise Classified
$
Total Revenues
27,295
124,382
6,611
421
16,877
2,300,732
3,012,661
108
537
120,302
$
41,405
144,347
6,329
898
18,055
1,926,806
2,993,544
458
732
152,637
$
236,449
2,838,801
58,608
6,106
1,147,101
39,873,023
14,682,171
1,666
14,940
939,619
$
226,000
2,646,000
60,000
1,134,000
36,431,000
14,983,000
21,000
1,002,000
$
10,449
192,801
(1,392)
6,106
13,101
3,442,023
(300,829)
1,666
(6,060)
(62,381)
4.6
7.3
(2.3)
1.2
9.4
(2.0)
(28.9)
-
$
221,592
2,292,843
61,791
3,353
1,105,131
40,795,345
12,963,107
5,679
14,615
1,297,780
5,609,926
5,285,211
59,798,484
56,503,000
3,295,484
5.8
58,761,236
44,501
218,795
91,717
212,478
902,132
808,397
273,943
704,340
628,189
104,057
229.3
14.8
1,391,453
755,063
263,296
304,195
1,710,529
978,283
732,246
74.9
2,146,516
4,027,730
7.0
NONREVENUES
Transfers from Special Fund for
Economic Uncertainties
Transfers from Other Funds
Miscellaneous
Total Nonrevenues
Total Receipts
$
5,873,222
$
5,589,406
$
61,509,013
See notes on page B1.
- B2 -
$
57,481,283
$
$
60,907,752
Statement of General Fund Cash Receipts and Disbursements
John Chiang, California State Controller
SCHEDULE OF CASH DISBURSEMENTS
(Amounts in thousands)
July 1 through February 28
Month of February
2014
2014
2013
Actual
2013
Actual Over or
(Under) Estimate
Amount
%
Estimate (a)
Actual
STATE OPERATIONS (c)
Legislative/Judicial/Executive
Business, Consumer Services and Housing
Transportation
Resources
Environmental Protection Agency
Health and Human Services:
Health Care Services and Public Health
Department of State Hospitals
Other Health and Human Services
Education:
University of California
State Universities and Colleges
Other Education
Dept. of Corrections and Rehabilitation
Governmental Operations
General Government
Public Employees Retirement
System
Debt Service (d)
Interest on Loans
Total State Operations
$
113,948
943
43,043
2,211
$
116,938
91,196
56
44,130
5,388
$
1,167,948
11,572
464
774,893
27,610
$
1,030,881
9,792
804,221
29,612
$
137,067
1,780
464
(29,328)
(2,002)
13.3
18.2
(3.6)
(6.8)
$
667,021
471,532
2,710
846,299
23,275
19,285
123,241
22,993
65,164
99,749
57,379
213,369
918,076
427,141
207,130
802,345
495,095
6,239
115,731
(67,954)
3.0
14.4
(13.7)
204,875
782,208
372,035
917,392
195,794
17,359
727,918
53,183
157,636
201,383
164,092
13,457
650,909
166,480
1,980,031
1,703,187
123,076
5,817,055
439,865
1,542,621
1,267,280
1,749,615
131,072
5,717,322
494,176
1,469,948
712,751
(46,428)
(7,996)
99,733
(54,311)
72,673
56.2
(2.7)
(6.1)
1.7
(11.0)
4.9
1,106,238
1,349,688
113,208
5,077,308
1,774,822
(160,800)
146,099
6,354
(144,311)
507,086
3,177
111,051
2,119,613
(42,103)
136,438
2,659,512
(57,474)
(25,387)
(539,899)
15,371
(18.6)
(20.3)
-
136,738
2,515,907
(110,071)
2,386,599
2,042,273
17,335,469
16,946,965
388,504
2.3
15,333,793
2,526,273
277,897
-
1,984,427
153,028
-
29,301,775
3,159,487
-
29,929,936
3,136,206
-
(628,161)
23,281
-
(2.1)
0.7
-
26,956,999
2,542,346
-
182,151
2,945
304
243,709
25,543
834
874,555
1,500,226
174,194
-
(4,014)
(233,177)
(6,923)
(800)
(0.5)
(15.5)
(4.0)
-
883,975
1,456,935
213,992
40,337
1,148,416
39,700
125,387
-
1,254,050
19,553
219,776
-
12,640,265
60,568
2,341,200
-
11,997,824
172,323
2,133,732
-
642,441
(111,755)
207,468
-
5.4
(64.9)
9.7
-
11,109,931
145,070
2,364,715
10,664
344,271
128,652
142,089
61,844
349,425
138,074
91,987
45,651
3,399,834
1,137,502
506,839
210,867
1,386,551
3,556,584
1,156,425
518,247
205,967
1,568,005
(156,750)
(18,923)
(11,408)
4,900
(181,454)
(4.4)
(1.6)
(2.2)
2.4
(11.6)
3,423,893
842,264
427,223
213,642
861,073
4,979,929
4,526,057
56,448,949
56,924,224
(475,275)
(0.8)
51,493,059
LOCAL ASSISTANCE (c)
Public Schools - K-12
Community Colleges
Debt Service-School Building Bonds
Contributions to State Teachers'
Retirement System
Other Education
School Facilities Aid
Dept. of Corrections and Rehabilitation
Dept. of Alcohol and Drug Program
Health Care Services and Public Health:
Medical Assistance Program
Other Health Care Services/Public Health
Developmental Services - Regional Centers
Department of State Hospitals
Dept. of Social Services:
SSI/SSP/IHSS
CalWORKs
Other Social Services
Tax Relief
Other Local Assistance
Total Local Assistance
870,541
1,267,049
167,271
(800)
See notes on page B1.
(Continued)
- B3 -
Statement of General Fund Cash Receipts and Disbursements
John Chiang, California State Controller
SCHEDULE OF CASH DISBURSEMENTS (Continued)
(Amounts in thousands)
July 1 through February 28
Month of February
2014
CAPITAL OUTLAY
2014
2013
925
Actual
151
2013
Actual Over or
(Under) Estimate
Amount
%
Estimate (a)
133,645
142,208
122,900
462,199
7,078
122,900
169,000
-
(8,563)
Actual
(6.0)
103,172
NONGOVERNMENTAL (c)
Transfer to Special Fund for
Economic Uncertainties
Transfer to Budget Stabilization Account
Transfer to Other Funds
Transfer to Revolving Fund
Advance:
MediCal Provider Interim Payment
State-County Property Tax
Administration Program
Social Welfare Federal Fund
Local Governmental Entities
Tax Relief and Refund Account
Counties for Social Welfare
47,245
34
(474,757)
21,800
(10)
-
-
(24,505)
(28,001)
-
Total Nongovernmental
(12,088)
-
(5,227)
(465,055)
$
7,362,226
$
Special Fund for Economic
$
Uncertainties
Budget Stabilization Account
Outstanding Registered Warrants Account
Other Internal Sources
Revenue Anticipation Notes
1,489,004
-
$
1,489,004
$
Total Disbursements
6,103,426
(1,000,000)
(1,000,000)
8,541
(18,250)
29,087
(315,672)
55,000
(315,672)
(704,117)
293,199
7,078
8,541
(18,250)
(25,913)
-
(968,772)
$
73,213,946
$
73,044,625
$
(474,757)
988,777
-
$
122,900
6,082,033
5,500,000
$
122,900
9,940,442
5,500,000
$
514,020
$
11,704,933
$
15,563,342
$
173.5
-
473,243
353,344
5,413
-
-
(47.1)
-
60,671
(70,800)
60,000
(275,732)
264,655
-
169,321
0.2
$
67,536,163
606,139
(3,858,409)
-
-
$
473,243
(3,844,832)
10,000,000
(3,858,409)
(24.8)
$
6,628,411
TEMPORARY LOANS
Net Increase / (Decrease) Loans
See notes on page B1.
(Concluded)
- B4 -
