C ALIF ORNIA DEPARTMENT OF FINANCE
Writing Style Guidelines
The Department of Finance typically has many authors working in concert to write
various documents/correspondence. In an effort to achieve a consistent writing
style, the following guidelines are to be used when drafting, editing, or proofing all
departmental documents and correspondence with the exception of Budget Bill
language and Finance Letters as noted below. These guidelines focus on style
and grammar usages commonly used within Finance. For a comprehensive
source on other rules of grammar, usage, and style, refer to The Gregg Reference
Manual, obtainable through your Unit Coordinator.
SECTION 1:
Style —General approach to writing ..................................2
Legal Citations ..................................................3
SECTION 2:
General Usage —General guidelines for common grammar usages .........5
SECTION 3:
Specific Usage —Correct meanings and usages of commonly used
words and phrases ..............................................15
Budget Bills ....................................................20
Finance Letters ................................................ 21
Titles and Pronouns ............................................. 21
SECTION 4:
Formatting for Publications —
Standards for print and online formatting ...22
SECTION 5:
Proofreading Marks—Reference for authors, editors, and proofers ...... .23
REV. 08/2023
Comments
, questions, requests for additions, or requests for changes should be directed to Karessa Belben
California Department of Finance
Writing Style Guidelines
SECTION 1: Style
Simplicity
• The most effective writing is clear, concise, and accurate.
• The more clearly something is explained, the easier it is to understand.
The easier something is to understand, the less likely it is to be misunderstood.
• Do not clutter your writing with unnecessary words. The better the explanation,
the briefer the sentence. Fewer words are better.
•
Use definite, specific, concrete language. Avoid general, vague, or abstract
language.
Active vs.
Passive
Voice
• Use the active voice unless the passive voice is better.
• Avoid passive voice. Active voice makes it clear who is supposed to do what.
It eliminates ambiguity about responsibilities. Not “It must be done,” but “You
must do it.” Passive voice obscures who is responsible for what and is one of
the biggest problems with government documents.
• In an active sentence, the person or agency that’s acting is the subject of the
sentence. In a passive sentence, the person or item that is acted upon is the
subject of the sentence. Passive sentences often do not identify who is
performing the action.
• This guideline is hardly absolute — sometimes you may want to de-emphasize
the actor or do not know the actor’s identity. But if you develop a strong habit
of using active voice, you’ll largely prevent convoluted, backward-sounding
sentences in your writing.
2
California Department of Finance
Writing Style Guidelines
Legal Citations
Legislation
When citing enacted legislation and /or legislative changes, identify the
statutory authority (Chapter xx, Statutes of 20xx). If the legislation was
introduced in an extraordinary session, add the session after the statutes
(Chapter xx, Statutes of 20xx, First [Second, Third, etc.] Extraordinary Sessions).
After referencing the citation (i.e., Chapter xx, Statutes of 20xx), it is not
necessary to restate the full citation; simply refer to it as “Chapter.” If more
than one chapter is being cited, use a bill number citation as shown in the
second example below.
Ex
ample:
Chapter xx, Statutes of 20xx, provides for a general salary increase.
Specifically, this Chapter states that civil service employees
should receive a 1 percent cost-of-living adjustment.
When referring to a legislative bill, cite year of legislation (SB 120 of 20xx). Once
a bill has become a law, always use the statutory citation noted above rather
than the bill number. However, you may also use the following reference,
especially if more than one piece of chaptered legislation is being referenced.
Example:
Chapter 1145, Statutes of 1996 (SB 350), allows civil service employees
to have the day after Thanksgiving off.
When referring to a trailer bill, use the same statutory citation described
above (Chapter 13, Statutes of 2012). There is no need to separately identify
the legislation as a “budget trailer bill.”
California
Statutes
Use unabbreviated code names and spell out “section” before code
section number; use lowercase “s” in “section.”
Examples:
Government Code section 6250
Welfare and Institutions Code section 4514
Within parentheses, use code abbreviations followed by a comma and
section symbol before code section number. Use two section symbols
when citing more than one section.
Examples:
(Gov. Code, § 6250.)*
(Gov. Code, §§ 6250, 6251, 6253.)*
When citing subdivisions, use a comma after code section number and
spell out “subdivision.”
Example:
Penal Code section 13730, subdivision (b)
For subdivisions within parenthesis, use another comma after the code
section number and use the abbreviation “subd.”
Example:
(Pen. Code, § 13730, subd. (b).
)*
* Note: To make a section symbol, select “’Insert” at the top of the page, then
“Symbol,” and “More Symbols.” Select the “Special Characters” tab, then “§”
symbol, and press “Insert.”
3
California Department of Finance
Writing Style Guidelines
Use Roman numerals to designate articles both outside and within parentheses.
California
Constitution
Ex
ample:
Article III, section 3 of the California Constitution
Within parentheses, use “Cal.” before abbreviation “Const.”
Example:
(Cal. Const., art. III, § 3
.)*
California
Regulations
Use unabbreviated name, title, and section. Lowercase “title” and “section.”
Example:
California Code of Regulations, title 2, section 1183
Within parentheses, use name and title abbreviations followed by a
comma and section symbol before regulation section number.
Example:
(Cal. Code Regs., tit. 2, § 1183.)*
Legal
Case/
Decisions
Cite a specific legal case or decision
in italics.
Example:
The arbitration panel awarded $1 million in attorney fees for
the case of Smith v. Claus.
Note: Always use “v.” rather than “vs.” when citing a legal case.
California Court of Appeal Decisions
Example:
Department of Finance v. Commission on State Mandates (2009)
170 Cal.App.4th 1355
California Supreme Court Decisions
Example:
Haynie v. Superior Court (2001) 26 Cal.4th 1061
Attorney General Opinions Use volume, page, and year.
Example:
(80 Ops.Cal.Atty.Gen. 203 (1997).)
* Note: To make a section symbol, select “’Insert” at the top of the pag e, then “Symbol,”
and “More Symbols.” Select the “Special Characters” tab, then “§” symbol, and press
“Insert.”
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California Department of Finance
Writing Style Guidelines
SECTION 2: General Usage
Abbreviations
Do not abbreviate Proposition 98, or use any other abbreviations commonly used
within Finance.
Acronyms
Acronyms may be used to refer to a specific agency or department if it is well
known to the general public. To avoid overuse of acronyms, the term
Department, Board, Commission should be used in lieu of an acronym. It is also
appropriate to use a more descriptive word in place of a very technical
acronym such as program, report, and certificate. Do not use an acronym if
the entity is mentioned only once within a document. In long documents, such
as reports, when an acronym is used throughout the document, state the full
name / title and the acronym at its first reference in each section / subsection
of the document — use your judgment, depending upon the length of the
document.
Acronyms may be used once the full name / title has been cited.
Example:
First use in document - Healthy Families Program. After that, use
“Program” instead.
Note: In this example, program is capitalized because it is part of the formal program
title.
Do not overuse acronyms because they can confuse, distract, or frustrate
the reader.
Example:
According to DHS officials, the OSHPD’s ARD reported…
Instead: According to Department officials, the Office’s Division
reported…
Parenthesis to Define Acronyms
When using an acronym as a stand in for a longer name, it is not necessary
to use parenthesis to specify the acronym if you are using a broader
descriptive term in its place. However, for very common acronyms, the stand
in for the longer name should be identified first in parenthesis.
Examples:
First use in document – Department of Social Services. After that use
“Department” instead.
First use in document – Department of Motor Vehicles (DMV).
After that use “DMV” instead.
Articles with Acronyms
Because acronyms stand in for names of departments or systems, they must be
used as exact equivalents. If an acronym appears as a noun in a sentence, it
may require an article (a, an, or the) preceding it.
Note: An article is not always required. If it does not sound right in the sentence; don’t use it.
Use your judgment.
Ex
amples:
We examined records of the EDD.
The PUC inspects all railroads.
In the next sentence, no preceding article is needed because the acronym
functions as an adjective:
We examined EDD records.
5
California Department of Finance
Writing Style Guidelines
Acronyms
(continued)
Plural Forms of Acronyms
To make an acronym plural, simply add a lowercase s.
Examples:
BCPs, FSRs, RPAs
To form the singular possessive of an acronym, add an apostrophe plus s.
To form the plural possessive, add an s plus an apostrophe to the singular form.
Examples:
Singular
PERS’s stock options
DHS’s budget
Plural
the Ph.D.s’ theses
the CPAs’ meetings
Apostrophe
Do not use an apostrophe in plurals of figures and characters.
Examples:
1990s, 6
07s
The word it’s is the contracted form of it is.
Ex
ample:
It’s a sure bet that Doug will be late for the interview.
The possessive form of it, is its
(no apostrophe).
Example:
When we checked the file cabinet, we discovered that someone had
tampered with its lock.
Bullets and
Enumerated
Items
Bullets
Always use the MS Word function to create bullets. Adding spaces or tabs to
bullets can cause major editing problems.
The sentence preceding a bulleted list should be complete and end with a
colon, and always initial capitalize the bullets.
Place periods after independent clauses (complete sentences), dependent
clauses, or long phrases that follow bullets.
Example:
The Department should take the following steps in addition to those it has
already taken:
• Distribute written procedures to guide staff in the activities listed
above.
• Ensure that its staff use appropriate records to calculate
distributions.
• Distribute promptly all funds collected from the assessment.
If a list consists of short phrases composed of two or three words only, do not
place any punctuation (no comma, semicolon, or period) after the entries.
Example:
We examined the following documents:
• Financial statements
• Statistical reports
• Computer-generated spreadsheets
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California Department of Finance
Writing Style Guidelines
Bullets and
Enumerated
Items
(continued)
Enumerated Items
Within a Sentence: Use parentheses to enclose numbers or letters that
accompany enumerated items within a sentence.
Example:
We need the following information to complete your TEC: (1) the cost
of the hotel, (2) the cost of the airfare, and (3) the actual time of travel.
In a Displayed List: If the enumerated items appear on separate lines, the
letters or numbers are followed only by periods.
Example:
1. Yellow highlighters
2. Pencils and pens
3. Notebook and paper
Capitalization
Suggested capitalization guidelines for use in the words /phrases listed below:
Administration is capitalized when referring to the Governor’s
executive function /proposals.
Example:
The Administration will propose to spend $3.8 million.
Agency /Department /Commission /Board —Capitalize full names when cited.
Also capitalize when using “the
Agency,” “the Department,” “the Commission,”
or “the Board” in reference to the complete name of the entity.
Examples:
The Department of Education has moved its headquarters.
The Department is now located on the first floor.
Lowercase when referring to agencies /departments /commissions /
boards in general terms.
Bills are capitalized when referring to a specific bill.
Example:
Senate Bill 14 and Assembly Bill 15 were both signed today.
When bills are not used as a proper name, they are lowercased.
Examples:
The trailer bill language was received today.
We believe the program will be implemented through a Senate bill.
Budget Bill, Budget Act, and/or Governor’s Budget are always capitalized.
Examples:
We should receive the Budget Bill language today.
The Governor’s Budget has provided for new preschool programs.
Note: It is preferred that we use “Governor’s Budget.” However, if within the text the Governor’s
Budget is referred to more than once, type “Governor’s Budget (Budget)” on
first use and “Budget” on subsequent mentions.
Note: Trailer Bill Language should be referred to as Statutory Changes and not as Trailer Bill
Language or TBL
in correspondence/ formal publications.
7
California Department of Finance
Writing Style Guidelines
Capitalization
(continued)
Do not capitalize budget when it is used as an adjective or pertains to
budgets other than the Governor’s Budget, Budget Bill, or Budget Act.
Examples:
The downward trends were carried into the budget year.
The Department of Human Resources’s budget will be released Friday.
City and County are capitalized only when they are part of a
proper name or formal title.
Examples:
Kansas City
Yuba County
the city of Sacramento
the county board of supervisors
California Code Sections — Capitalize when citing a specific code.
Example:
Government Code section 6251 is the California Public Records Act.
Compass directions and adjectives derived from them are ordinarily
capitalized when they refer to a specific geographical area.
Examples:
They live in the East.
He is a Southern congressman.
But: Chicago is east of Kansas City.
E-mail (short for electronic mail) is expressed in lowercase (i.e., e-mail), except
at the beginning of a sentence.
Federal is capitalized only when it is part of a name or title.
Example:
They are from the Federal Bureau of Investigation.
Do not capitalize federal in other uses.
Example:
The federal government requires state agencies receiving block grants
to submit yearly reports on the use of the grants.
Funds—General Fund (initial caps); special funds, federal funds and
reimbursements (lower case unless a specific fund name is cited).
Internet is capitalized,
while intranet is lowercased.
Item is capitalized when referring to a specific budget item number.
Example:
Special funding is provided in Item 4260-333-1212. This item
will be included in the Governor’s Budget.
Legislature is always capitalized; legislative is lowercased.
Program is capitalized only when it is officially part of the program title
or used as a replacement for official program title.
Example:
We eliminated the Personal Leave Program. The Program provided
significant savings to the General Fund during the state’s fiscal crisis.
Do not capitalize program when it is not part of the program title.
Example:
The Governor plans to control costs within the Medi-Cal program.
8
California Department of Finance
Writing Style Guidelines
Capitalization
(continued)
Seasons generally are not capitalized, unless as part of a specific
reference to the Department of Finance’s process.
Ex
amples:
The Budget is released in the winter
.
Budget adjustments are made during the Spring Finance Letter process.
State vs. state
Capitalize “State” when it is part of the official name of a state agency or
part of an entity’s official name.
Examples:
The State and Consumer Services Agency is located at 915 Capitol Mall.
The State Controller is holding a press conference today at 1:00 p.m.
Capitalize “State” when using the phrase “… the State of California …”
or “the State of Ohio …”
Examples:
The State of California encompasses 411,015 square kilometers.
The State of Oregon has no sales tax.
Lowercase “state” in all other usages.
Examples:
The Governor projects that state operations will be cut 10 percent.
The budget cuts will have a considerable impact on state government.
The state lost $5 million because the county mismanaged funds.
Titles —
Always capitalize position titles of constitutional and statutory officers,
heads of agencies, departments, boards, commissions, etc.
ALL
CAPS —
Use sparingly for titles and headings only.
Commas
Use a comma to separate three or more items in a series.
Example:
We will use pink, purple, and red for this year’s cover of the
Governor’s Budget.
Use a comma after introductory elements — Items that begin a sentence and
come before the subject and verb of the main clause.
Example:
Before we can make a final decision, we will need to review the cost
proposal.
9
Conjunctions are words used to connect words, phrases, or clauses.
• Use coordinating conjunctions to connect two independent clauses,
and precede the conjunction with a comma (this sentence is an
example).
o Independent clause
= Can stand alone as a sentence
o The seven coordinating conjunctions = for, and, nor, but, or, yet,
and so.
• When connecting an independent clause and dependent clause, do
not precede the conjunction with a comma.
Tip: If you can split the sentence into two sentences without adding any
other words, use a comma before the conjunction.
Conjunctions
(continued)
California Department of Finance
Writing Style Guidelines
Dash
Dashes are sentence punctuations that set off the material within them or
following them. Do not leave spaces before or after.
Example:
My favorite cars —Mercedes, Porsche, and Jaguar —are all expensive.
Note: MS Word can be configured to automatically convert two hyphens (without
spaces before or after) to an em dash by using the Autocorrect function.
Date
When the full date is within a sentence, u
se a comma after the day and after the year.
Example:
As of July 22, 2006, the program was without funds.
• Do not use a conjunction when using a semi-colon to connect two
independent clauses.
Example: The department did not meet its deadlines; management’s
internal controls are outdated.
Conjunctions
When using the date as an adjective, do not use a comma after the year.
Ex
ample:
Thank you for your February 20, 2007 letter regarding the implementation
of performance audits.
To refer to a particular date, do not use ordinal numbers
(e.g., 1st, 2nd, 3rd, 4th).
Exampl
e:
We began the audit on March 3.
Not: We began the audit on March 3rd (or third).
When only the month and year are within a sentence, do not use a comma to
separate them. Use a comma after the year only if it comes at the end of an
introductory or parenthetical phrase.
Examples:
January 2007 was a wet month.
The January 2007 report specified which programs were active.
The report, issued in January 2007, specified which programs were active.
In January 2007, the report specified which programs were active.
10
California Department of Finance
Writing Style Guidelines
Font
The standard font for Finance correspondence is 11 pt. Century Gothic.
Use ALL CAPS sparingly — reserve for titles and headings.
Readability can be hampered by too much special
formatting. When formatting
text, strive for “invisibility.” Whenever a feature (such as a
special font)
becomes noticeable, the text becomes slightly less readable.
Well-formatted, readable text is perceived as more professional and credible.
Decorat
ive and Script fonts should be avoided for official correspondence.
Fractions
Spell out a fraction that stands alone (without a whole number
preceding). Use a hyphen to separate the numerator and the
denominator.
Example:
The Governor is proposing a one-half cent sales tax increase.
Use figures to express a mixed number or if the spelled-out form is awkwardly long.
Examples:
A fixed-rate mortgage for 30 years is 5 3 / 8.
I believe that the measurement was 5/32 inches.
Hyphen
A compound adjective consists of two or more words that function as a
unit and express a single thought. Hyphenate the elements of a
compound adjective that occur before a noun.
Examples:
a high-ranking official
same-day service
community-based
organizations
across-the-board reductions
Hyphenate a percentage when it acts as a compound adjective.
Examples:
There is a 5.2-percent increase in General
Fund expenditures for
2012-13.
In other cases, do not hyphenate a percentage.
Examples:
We are 30 percent more likely to stay in a profession beyond five years.
Construction rose by 2.1 percent from the first ten months of 2006.
11
UC and CSU will experience a 2.5-percent growth next year.
Whenever necessary, use a hyphen to prevent one word from being
mistaken for anothe
r.
Ex
amples:
lock the coop
buy a co-op
multiply by 12
a multi-ply fabric
a unionized factory
an un-ionized substance
Hyphenate
between numbers and units of time when used as adjectives
before a noun.
Examples:
one-year period three-hour course 12-day seminar
In general, do not use a hyphen to set off a prefix at the beginning of
a word or suffix at the end of a word.
Example:
nonfederal
California Department of Finance
Writing Style Guidelines
Internet
Addresses
When referencing an Internet or an electronic mail (e-mail) address in a
document or correspondence, use lowercase letters (no bold, all-caps, italics, or
underline).
Example:
http://www.dof.ca.gov
Note: Names of files to be posted on Finance websites should be no longer
than 20 characters, contain no special characters (e.g., #&!?), and have
underscores in place of spaces.
Numbers
Whole numbers ten and under should be spelled out; numbers above ten
should be in figures. However, when numbers under ten are used with those
above ten, figures should be used.
Examples:
The Department hired eight new inspectors in October.
The Director requested 18 new positions but was granted only 8.
Our four sons consumed a total of 18 hamburgers, 5 large bottles
of Diet Coke, 12 Dove Bars, and about 2,000 cookies —all at one sitting.
(Figures a
re used for all the related items of food; the other numbers —four
and one —are spelled out, because they are not related and are not over ten.)
S
pell ou
t a number that appears at the beginning of a sentence.
Example:
Twenty-eight filing cabinets were lost in the fire, but fifteen resisted
the flames.
Note: Fifteen was spelled out to match the word twenty-eight.
When possible, recast the sentence so that it does not begin with a number,
especially a number that requires more than two words.
Example:
The fire destroyed 28 filing cabinets, but 15 resisted the flames.
Exceptions: See Dimensions and Measurements within this section
and the Percent/Percentages section.
Two Numbers Together—When two numbers come together and one is part
of a compound modifier, express one of the numbers in figures and the other
in words. As a rule, spell the first number unless the second number would
make a significantly shorter word.
Examples:
two 8-room houses 500 four-page pamphlets
sixty $5 bills 150 five-dollar bills
12
Nouns with Numbers or Letters —Capitalize a noun followed by a number or a
letter that i
ndicates sequence.
Examples:
Appendix I Chapter V Exhibit A
Extension 4567 Room 234
Exceptions: Do not capitalize the following nouns: line,
note, page,
paragraph, size, step, and verse (e.g., note 1, page 344, paragraph 2a.)
Ordinal Numbers —Spell out numbers one through ten for ordinal
numbers that designate place in a sequence.
Example
s:
1614 Ninth Street
the
21
st
century
… the second claimant
… 20
th
-century
art
California Department of Finance
Writing Style Guidelines
Numbers
(continued)
Decimal Numbers—Do not
add a zero to whole numbers after the decimal point.
Example:
The Budget provides $13.6 million, $4 million, and $8.7 million for funding
these programs.
Dimensions and Measurements—Always use numbers to indicate depth, height,
length, width, temperature, clock time, and any other measurements that have
technical significance. This rule applies even to measurements that include the
numbers one through ten. Also, spell out the words that denote units of measurement.
Examples:
The package weighed 7 pounds 3 ounces.
No commas needed between the units of measurement.
Because he is 7 feet 2 inches tall, the Director must duck under
some doorways.
The 7-foot-2-inch
Director played college basketball.
Note: The use of hyphens in the compound modifier “7-foot-2-inch.”
Cent Notations in Text — For amounts under a dollar, use figures and the word “cents.”
Example:
The Motor Vehicle Fuel License Tax Law also applies an excise tax
of 2 cents per gallon on aircraft jet fuel sold at the retail level.
Dollar Notations in Text — Write dollar notations in text as follows:
Examples:
Thousands $487,000 (Round up or down as appropriate with
Millions
Billions
no decimal.)
$3.4 million (Round to one decimal place. Howeve
r,
do not add a zero to whole numbers after the
decimal point.)
$9.796 billion (Do not write as $9,796 million.)
T
o prevent misunderstanding, place the word million, billion, or trillion after
each figure in a pair or group:
Example:
Assessments increased from $3 million to $6 million.
Not: Assessments increased from $3 to $6 million.
Dollar Notations in Charts /Tables
— In chart or table headings, spell out
dollars in Thousands /
Millions /
Billions, do not use dollar sign ($) or
abbreviations.
13
California Department of Finance
Writing Style Guidelines
Parentheses
If the item in parentheses falls within a sentence or at the end of a sentence, put
punctuation outside the closing parenthesis. Do not capitalize the first word of the
item in parentheses, even if the item is a complete sentence, except for proper
nouns, proper adjectives, the pronoun I, and the first word of a quoted sentence.
Ex
amples:
For Jane there is only one goal right now (and you know it):
getting promoted!
At last week’s hearing (I had to leave at 4 p.m.), was the
new proposal presented?
Our office is open late on Thursdays (we’re here until nine).
If the item in parentheses is to be treated as a separate sentence, the preceding
sentence closes with a punctuation mark, the item in parentheses begins with a
capital letter, and the punctuation mark is placed before the closing parenthesis.
Example:
I was most impressed with the speech given by the Governor. (Didn’t he
used to star in movies?) He knew the subject matter and the audience.
When a parenthetical element falls within another parenthetical element, enclose the
smaller element in brackets and enclose the larger element in parentheses.
Example:
Scalzo said on television yesterday that prices would begin to fall sharply.
(However, in an article published in the Times [May 15, 2006], he was
quoted as saying that prices would remain steady for the foreseeable
future.)
Percent/
Percentages
Always express percentages in figures, including numbers from 1–10. Always
spell “percent” in text, do not use the % symbol.
Examples:
Mortgage rates increased from 6 percent to 7 percent.
The Department expects to receive a 25-percent increase in reimbursements.
Note: For more on hyphenated percentages, see Hyphen Section.
40%
35%
25%
It is acceptable to use a percent symbol in
Ex
ample:
figures to represent proportions of funding
as in the data labels in a pie or bar chart.
F
ractional percentages should be presented in numeric form.
Examples:
1.1 percent, 10.3 percent
Not
e: For fractions of 1 percent, add a zero before the decimal: 0.8 percent.
Period
As a general rule, use one space after the period at the end of a sentence.
Quotations
Periods and commas always go inside the closing quotation mark.
Examples:
The price tag on the leather sofa was clearly marked “Sold.”
Their latest article, “Scanning the Future,” will appear in next
month’s issue of Inc. magazine.
Semicolons and colons always go outside the c
losing quotation mark.
Example:
Please send me the following items from the file labeled “In Process”:
the latest draft of the Berryman agreement and FASB Statement 33.
14
Direct quotations do not need to follow the style guidelines.
California Department of Finance
Writing Style Guidelines
Ex
amples:
The editors just completed The Style Manual to End All Style Manuals.
Scrooge McDuck appeared on the cover of Fortune.
An article about our controversial report appeared on the front
page of The New York Times.
Note: Do not capitalize the article “the” at the beginning of a title unless the
article is an official part of the title.
Place quotation marks around titles of shorter works, including chapters,
articles, essays, and television or radio shows.
Examples:
H.W. Janson discusses urban planning and renewal in “Twentieth-Century
Architecture,” the final chapter in his highly regarded History of Art.
The Sunday newspaper carried an article titled “It takes a Bureaucratic Village.”
Our public television station has decided to broadcast “This Old House”
every weekend.
Never use spaces instead of tabs —You will never be able to accurately align
text that is indented with spaces —what you see on the screen probably won’t
be what prints out. Learn to set tabs —they can be a valuable tool.
Never use periods
for leaders —MS Word allows you to set leaders in your tab
setup.
Never use underlined text for emphasis
A Latin phrase meaning “for a particular purpose.”
to influence or change as well as to pretend or assume.
Ex
amples:
Implementation of our recommendations will not affect [change]
the Agency’s organizational structure. He affects [assumes] an
innocent manner.
As a verb, effect means to cause or bring about.
Ex
ample:
The Director intends to effect many changes in the Department.
As a noun, effect indicates a result or impression.
Example:
We could not assess the full effect of the automated system.
Use while
to mean “during the time that” and to suggest a temporal relationship.
Examples:
Although it had suffered budget cuts, the Department could have
managed
its programs more effectively.
While contractors were installing the new computer system, the
Department had difficulty running its programs.
15
Tabs
Underlining
ad hoc
affect vs. effect
We generally use affect as a verb and effect as a noun. As a verb, affect m
eans
although vs. while
Both words introduce dependent clauses. Use although to mean “even if.”
Titles of Books
Italiciz
e titles of books, magazines, journals, and newspapers.
and Periodicals
SECTION 3: Specific Usage
California Department of Finance
Writing Style Guidelines
among vs.
between
Use the preposition among when referring to more than two persons or
things; use between when referring to two persons or things.
Examples:
The grant divides the funds among the three agencies.
We tried to distinguish between the two adults.
assure vs. ensure
vs. insure
Merriam Webster’s Collegiate Dictionary, 10
th
edition, discusses these verbs’
connotations:
Assure, ensure, and insure
all mean to make secure or certain. Assure refers to
persons, and it alone has the sense of setting a person’s mind at rest: to assure a
leader of one’s loyalty. All three verbs may be applied to the act of making
something certain: Success is assured (or ensured or insured). Ensure and insure also
mean to make secure from harm: to ensure (or insure) a nation against famine.
Only insure is now widely used in the sense of guaranteeing life or property against
risk.
Note: Use ensure (rather than insure, which often indicates action related to the insurance
industry) to mean “the taking of necessary measures beforehand.”
because vs. since
Use because to point to an obvious cause-effect relationship, and reserve since
Examples:
We conducted the audit because the Joint Legislative Audit Committee
asked us to do so.
Because our report revealed so many fiscal errors, the Agency
decided to reorganize its operations completely.
We have examined no additional files since we reviewed those
documents last Wednesday.
Since we have been here, the crowds have scattered.
between vs. among
See among vs. between.
Budget Act of XXXX
Use XXXX Budget Act.
Budget Year
See Fiscal Year.
DOF vs. Finance
To reduce the number of acronyms in our documents, use Finance rather than
DOF as the abbreviation for the Department of Finance. It is not necessary to say
Department of Finance (Finance) in letters, as readers will know what is meant.
California
Constitution
Capitalize this formal title.
capital vs. Capitol
Use capital when referring to assets that add to a long-term net worth.
Example:
The company experienced capital gains in its stock.
Use Capitol when referring to the building.
Example:
The Director of Finance is located in our Capitol Office.
cash flow
compound adjective or noun— two words
Examples: The cash flow projections will be updated during the May Revision.
The Department projected a positive cash flow for the year.
16
to denote temporal relationships or a logical sequence of events in which time
plays a part.
California Department of Finance
Writing Style Guidelines
co
This prefix usually needs no hyphen unless the hyphen is necessary to prevent
misreading or the dictionary shows the word spelled with a hyphen.
Examples:
coauthor
cofounder cooperation coworker
co-officiate co-organize co-op co-payment
cost-saving
cost savings
Hyphenate cost-saving when it functions as an adjective.
Cost savings is a compound noun,
not requiring a hyphen.
Example:
We analyzed the cost savings that resulted from the Agency’s actions.
current year
See fiscal year.
effect vs. affect
See affect vs. effect.
e.g. vs. i.e.
Latin words and phrases. e.g. means “for example” and i.e. means “that is.”
See assure vs. ensure vs. insure.
ensure vs. insure
vs. assure
et al.
Latin abbreviation that appears in the titles of legal documents, court cases,
or other types of documents meaning “and other people.”
fieldwork
noun—one word
Example:
The auditors completed their fieldwork timely.
fiscal year, past
year, current
year, and
budget year
When referring to fiscal year, use “fiscal year 200X-0X” when first used in your
narrative. Do not refer to fiscal years thereafter with the terminology “fiscal
year,” simply refer to as “200X-0X.”
Do not use the abbreviation FY in the narrative. It is acceptable to use “FY” in
tables and
charts.
Reference to past year, current year, or budget year should not be made.
Instead, refer to it as 20XX-XX.
full-time
adjective or adverb—hyphenate
part-time
Example:
Leonard has a full-time job. However, he would prefer to work part-time.
General Fund/
general fund
Capitalize references to the state’s General Fund; lowercase references to
any other entity’s general fund.
health care
compound adjective or noun—two words
Examples:
The company offers c
omprehensive health care insurance.
John wanted a career in health care.
i.e. vs. e.g.
See e.g. vs. i.e.
incentivize
Never use - this is not a word
in order
Do not use - does not add meaning
See assure vs. ensure vs. insure.
insure vs. ensure
vs. assure
17
COVID-19
COVID-19 should always be placed in all caps and Pandemic or Recession
should be capitalized when following COVID-19.
irregardless
Use regardless.
California Department of Finance
Writing Style Guidelines
judgment
Use judgment instead of judgement
long-term
compound adjective—hyphenate
Example:
We have a long-term plan for accomplishing our mission.
long term
as the object of a preposition—two words
Example:
Your solution will not work for the long term.
multi
This prefix usually requires no hyphen unless the following word begins with an
“i” or the entire word could be misread.
Examples:
multicolor multifaceted multipurpose
multi-industry multi-ply multiyear
non
This prefix usually requires no hyphen unless a capitalized word follows.
Examples:
nonessential noncompliance
nonfederal non-American
onetime
adjective or adverb: one word (meaning former)
Example:
Phil Isenberg was a onetime mayor of Sacramento.
one-time
adjective-hyphenated (meaning having been only once)
Example:
Jesse Ventura was a one-time governor.
ongoing
adjective or adverb—one word
Example:
ongoing investigation
part-time
See
full-time.
positions
Positions are always expressed in whole numbers and by the tenth.
Example:
The Program was reduced from 9 positions to 7.5 positions.
The Department was allocated $500,000 for 5 positions.
principal
vs. principle
According to the Associated Press Stylebook, the noun or adjective principal
designates “someone or something first in importance, rank, authority, or
degree.”
Examples:
Dr. Snowden is the school’s principal.
We applauded the principal actor in the repertory theater.
Fiscal mismanagement was the unit’s principal problem.
The word principle, which functions only as a noun, means a fundamental
truth, code, or guiding force.
Examples:
The principle of liberty motivated the colonists.
We used basic principles of accounting during our review.
prior year
See fiscal year.
18
Pandemic
When referring to the COVID-19 Pandemic, Pandemic should be capitalized.
California Department of Finance
Writing Style Guidelines
As a rule, the prefix re (meaning “again”) should not be followed by a hyphen. A
few words require the hyphen so that they can be distinguished from other words
with the same spelling but a different meaning.
Examples:
reelection
reevaluate
recover from an illness (vs. re-cover a chair)
compound adjective—hyphenate
Examples:
COVID-19 Recession Great Recession
as the object of a preposition—two words
Example:
That strategy will work only for the short term.
This collective noun takes a plural or singular verb, but keep the verb form consistent
throughout the document —
or at least throughout a section or subsection.
—
two words
Should be referred to as Statutory changes
Use that to introduce essential clauses that are necessary to the reader’s under-
standing of the sentence. Do not place commas around clauses introduced by “that.”
Example:
The unit that handles accounts receivable is the subject of our review.
Use which to introduce nonessential (interrupter) clauses and place commas
around such clauses.
Example:
The Department, which has its headquarters in Sacramento, is the
subject of our review.
The budget projections, which includes salaries and wages, are
saved on the shared drive.
For both essential and nonessential clauses, substitute who for that
or
which when the clauses refer to individuals.
Examples:
Writers who do not review their work should not be surprised at an
editor’s corrections.
Editors, who need to take breaks periodically, sometimes overlook errors.
noun—two words
Example:
Is the time frame to complete the project feasible?
This prefix usually requires no hyphen.
Examples:
underdeveloped underemployed underpaid
Always use v. rather than vs. when citing a legal case.
See that vs. which.
See would vs. will.
19
Instead of US or US., always use U.S.
Recession should only be capitalized when referring to a specific recession.
Example:
He made some short-term investments.
Recession
short-term
short term
since vs. because
See because vs. since.
staff
task force
TBL
that vs. which
time frame
under
vs. vs. v.
which vs. that
while vs. although
See although vs. while.
will vs. would
US vs. U.S.
re
Website
Website —
one word and in lowercase, except at the beginning of a
sentence
California Department of Finance
Writing Style Guidelines
workpapers
would vs. will
Language
Conventions
Budget Act
Proposition 98
noun—one word
Example:
The workpapers are stored at 915 L Street.
”Would” is most commonly used to create conditional verb forms. “Will” is a verb in
the future tense that expresses an action or situation that will occur in the future.
Unless the noun or subject of a sentence is doing something, being acted upon, or
occurring
on a conditional basis or in the future, the words “would” and “will” should
be avoided.
Example:
This bill would increase the fee on computer manufacturers.
The use of “would” is incorrect. It has become commonplace to use this tense
because the bill has to be passed and signed as a condition of the fee being
increased. A law change is conditional, but a bill does not require a condition to
occur.
Example:
This bill will increase the fee on computer manufacturers.
The use of “will” is incorrect. The bill exists in the present. A law change or new law is
in the future, but a bill is in the present.
Ex
ample:
This bill increases the fee on computer manufacturers.
This i
s c
orrect.
Example:
The Budget proposes to add $10 million to create a computer literacy
grant program. The proposal also adds $1 million for Finance to
implement the program. The program will be targeted toward
low-income high school students that do not own a computer.
The Budget and the proposal exist currently, so the verbs “proposes” and “adds”
are correct. The program does not yet exist, so the verb “will” is appropriate
because the program will occur in the future. The verb “would” is not necessary
because we don’t want to imply that the program will only exist if “approved by
the Legislature.”
Budget Bills
The following language conventions and guidelines are to only be used when
drafting language for inclusion in the Budget Bill. These are specific legal
requirements outlined by the Legislative Counsel Bureau and do not apply to
routine correspondence, briefing documents, budget highlights, etc.
Correct: Incorrect:
Chapter XXX of the Statutes of XXXX Chapter XXX, Statutes of XXXX
Government Code section XXXX
Section XXXX of the Government Code
Note: Convention applies to all code sections.
“The amount appropriated in this
item schedule …”
“The amount appropriated by
this item schedule …”
Item 2240-101
-0890
item 2240-
101-0890
Controller
State Controller
XXXX Budget Act should be followed by the Chapter (i.e., Budget Act of 2004,
Ch. 324, Stats. 2004).
Language for Proposition 98 should read “For local assistance,
Department of XXXXX (Proposition 98), …”
20
—two words
work group
California Department of Finance
Writing Style Guidelines
Reappropriations
Language for reappropriations should read “balance of the appropriation.”
(Item XXXX-490
through 494)
Reversions
Language for reversions should read “unencumbered balance of the
appropriation.”
(Item XXXX-495
through 500)
Transfer Items
Language for transfer items should read “For transfer by the Controller
from fund name [EXCEPT General Fund] to (fund name)”
“For support of (local assistance) … payable from (fund name)
[EXCEPT General Fund]”
Finance Letters
Dollar Notations
Examples:
Actual: Correct Notation:
$50,162,000 Report as $50,162,000 (not rounded to $50.2 million)
in Text:
Finance Letters
ONLY
$50,160,000 Report as $50,160,000 (not rounded to $50.2 million)
$50,000,000 Report as $50 million
$50,200,000 Report as $50.2 million
It is acceptable to report dollars in the text using both of the above
styles within the same issue /letters.
Example:
$50 million ($24,950,000 General Fund and $25,050,000 Federal
Trust Fund).
Note: The $50 million is the sum of the two whole dollar figures and is
not a rounded figure.
Titles and Pronouns
Avoid using pronouns in correspondence. Refer to each person using their name.
Titles
and Pronouns
Example:
Use Jim Smith, NOT Mr. Jim Smith
Note: Professional titles (Honorable, Dr., etc.) should still be used.
21
California Department of Finance
Writing Style Guidelines
SECTION 4: Formatting for Publications and Online
W
hen preparing Word and Excel files for print or online media, follow these guidelines to assure the
document follows Finance’s standards in creating properly formatted, accessible documents.
Word Files
• All documents require a title (entered in “file” “info” , “inspect document” area)
• Documents should be inspected using the “inspection” tool. Click on “check
for issues”, “check accessibility”. Errors should be fixed prior to sending to web
accessibility team.
• Alternate text should be added to all figures, images, charts, logos. To add alt text,
right-click image, choose “format picture”, “layout and properties”. Open “alt-
text” to add description.
• Documents exceeding 10 pages are required to have a table of contents or
bookmarks.
• When documents are saved as a PDF, make sure “enable for accessibility”
is checked.
• It is important to save your file in the “.docx” file extension, which meets web
accessibility standards.
Note: Word documents saved with the “.doc” file extension do not meet web accessibility
standards and cannot be emailed.
Excel Files
• Use black text with white background.
• Use Century Gothic font for Chart title and element font.
• Use cell borders to create formatting lines, such as sum lines.
• All documents require a title (entered in “file” “info” , “inspect document” area)
•
Avoid merging cells. They cause screen reader user to not know how cells relate to
columns.
• Avoid blank cells for formatting purposes.
• Worksheet tabs should have unique name.
• Define column headers
• It is important to save your file in the “.xlsx” file extension which meets web
accessibility standards.
Note: Excel documents saved with the “.xls” file extension do not meet web accessibility standards.
File Transfer
Files may be transferred via email (for smaller files) or a flash drive (for larger).
Please contact Carrie Vyvlecka-Trujillo at [email protected]
or Joshua Willter at [email protected]
Publication
Questions?
Web Accessibility
Questions?
22
Need to Request
Additions or
Changes?
California Department of Finance
Writing Style Guidelines
SECTION 5: Proofreading Marks
Use the standard editing symbols displayed here to ensure clear communication among authors,
editors, proofers, and publishers. Mark all changes in red ink. Call attention to small edits, such as for
punctuation, by marking “x” in the margin near the edit. Handwrite using printing, not cursive.
Provide a MS Word or text file for text alterations longer than two sentences.
To indicate: Use this mark-up:
… travel and expense claims …
… travel and expense claims …
Community Program Development
Delete word
Replace word
Leave as is
state
Set Capital
state
Set boldface
… employment programs From this point …
Insert
punctuatio
n
Note: Call attention to punctuation edits by placing a circle around the
punctuation mark in the margin near the edit.
Insert space
Attachments A,B, and C
Spell out
4 years …
Delate several lines
or paragraphs
The grant program provides grants to local government and
funds for joint state /federal projects.
The grant program provides grants to alleviate …
Insert
word/words
Insert several lines
The intended grant program provides
grants …
or paragraphs
Note: When inserting two or more sentences, provide a corresponding MS Word or text file.
Make new
… report is finished. The conclusion …
paragraph
Run sentences
together
… report is finished. The
conclusion …
Indent one space
To accomplish this objective, the Department …
Indent two spaces
To accomplish this objective, the Department …
23
California Department of Finance
Writing Style Guidelines
To accomplish this objective, the Department …
Property Management Services Program
Set flush
Set centered
Italics
Federal Trust Fund
Lowercase
Federal Government
Delete space
to gether
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