California Code, Public Resources Code - PRC § 4051

(a) The CAL-FIRE Infrastructure Projects Revolving Fund is hereby established in the State Treasury. Upon approval of the Department of Finance, there shall be transferred to the fund any money appropriated by the Legislature for encumbrance or expenditure on a project the department is authorized to perform with respect to acquisition of real property or the design, construction, alteration, repair, and improvement of facilities over which the department has jurisdiction, including equipment and furnishings within the approved project scope. Moneys transferred to the fund are encumbered as of the date of the transfer.

(b) If the federal government has agreed to provide funding for all or a portion of a project, as described in subdivision (a), the Department of Finance may authorize the department to expend money in the fund to pay the costs that will be reimbursed by the federal government under both of the following conditions: