Consulting and Training Services

The Department of Finance is charged with providing fiscal and accounting guidance and training to state departments in accordance with Government Code sections 13310 and 13344. To receive accounting policy and guidance submit a request to the Fiscal Systems and Consulting Unit (FSCU) Hotline at or call (916) 324-0385. To receive FSCU approval for various SAM sections see

The Accounting Classes/Instructions by Finance training plan lists accounting curriculum, training methods, and training dates. The training plan compares our legacy training curriculum with the corresponding new training curriculum and is provided to assist departments with planning.

Finance has added accounting and training resources to assist state departments using the Financial Information System for California (Fl$Cal). We will continue to add resources as they are developed. Please send your feedback, comments and questions regarding this web page and training to

State Fund Accounting Course

The State Fund Accounting Course provides accounting personnel with a better understanding of the state's fiscal system and accounting processes. For more information click here.

CMIA, ICRP, Pro Rata and SWCAP Training

Finance provides Cash Management Improvement Act (CMIA), Indirect Cost Rate Proposal (ICRP), and Pro Rata/ Statewide Cost Allocation Plan (SWCAP) Overview training. For more information click here.

Financial Information System for California (FI$Cal Training)

Finance provides accounting process and transaction training through a variety of presentations. The FI$Cal Resources for Accounting page provides training classes, elearning courses and other information. For more information click here.

Fund Balance Reconciliation Guide

Finance provides instructions to assist departmental accounting and budget staff to reconcile year-end financial reports to budget schedules in accordance with government code and state policy. For more information click here.

California State Accounting & Reporting System (CALSTARS) Training

CALSTARS training classes include initial, on-going and year-end training. For more information click here.