California Government Code § 16400

Government Code
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(a) Any state agency for which an appropriation is made, may, without at the time furnishing vouchers and itemized statements, draw from that appropriation for use as a revolving fund any of the following: (1) A sum not to exceed 3 percent of the total amount of the appropriation. (2) With the approval of the Director of Finance, a sum in excess of 3 percent but not in excess of 10 percent of the total amount of the appropriation. (3) With the approval of the Director of Finance and the Controller, a sum in excess of 10 percent of the total amount of the appropriation. (b) With the approval of the Director of Finance, any deficiency or shortfall in a state agency’s revolving fund established pursuant to subdivision (a) may be replenished from an existing appropriation designated by the agency.

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