The federal courts periodically issue judgments or "writs of execution" against the State of California requiring the state to make payments to the federal government. The writs and judgments provide the authority to the federal government to withdraw funds from the state bank accounts maintained by the State Treasurer's Office at the various state depository banks.

Each year the Budget Act authorizes the Department of Finance to identify specific appropriations or funds to charge when the federal government withdraws funds from state bank accounts. When no specific appropriation or fund can be identified, the withdrawals are charged to the unappropriated General Fund balance.

No levies were paid during the 2005-06 fiscal year and none have been paid through December 31, 2006.