Accounting in Fish and Game Funds

Fish and Game Code Division 10, Chapter 3 deals with accounting of revenues.

Section 13200 requires the department to account for revenues and expenditures of the money in the Fish and Game Preservation Fund in a manner consistent with the laws and applicable policies governing state departments generally for each activity or program in which the department is engaged.

Section 13201 require, in establishing the appropriate programs or activities for this system, the department to consider the seven specified programs or activities.

Section 13202 requires payroll and other costs that are directly identifiable with specific programs or activities to be charged directly to accounts maintained for the appropriate programs or activities.

Section 13203 requires the basic principle of this cost accounting system to be that the total cost of operation of the department must be accounted for by accounting for the cost of each activity or program in which it is engaged.

Section 13205 states that the Augmented Deer Tags Account, Bighorn Sheep Permit Account, and Wild Pig Account, within the Fish and Game Preservation Fund, must be consolidated and any remaining funds in these accounts transferred to the Big Game Management Account.