Accounting

Finance is charged with the responsibility for devising, supervising and maintaining a modern and complete system of accounting; setting statewide fiscal and accounting policies and procedures; and providing fiscal and accounting training, advice, and consulting services pursuant to Government Code sections 13300 and 13310 respectively. The statewide fiscal and accounting policies are contained in State Administrative Manual (SAM) sections 7110-19464. Finance maintains a uniform coding system or chart of accounts for accounting, reporting and budgetary purposes and maintains the Manual of State Funds.

Finance serves as a partner agency in the development, implementation, utilization, and transition to the Financial Information System for California (FI$Cal). Finance provides ongoing support and training to departments.

Finance administers statewide programs such as Pro Rata, the Statewide Cost Allocation Plan and the Cash Management Improvement Act. See links below for details of the fiscal and accounting policies, training and consulting services, and statewide programs administered by Finance.

  • Policies and Procedures
    Finance is charged with setting statewide fiscal and accounting policies and procedures pursuant to Government Code sections 13300 and 13310 respectively.
  • Consulting and Training Services
    Finance provides fiscal and accounting consulting and training services to state departments.
  • FI$Cal Resources for Accounting
    Finance provides FI$Cal resources for accounting staff in the form of classroom training, eLearning courses and query information to assist state departments using the Financial Information System for California (FI$Cal).
  • Statewide Cost Allocation
    Identification and allocation of statewide costs to other funds, reports, training, and federal resources.
  • Cash Management Improvement Act
    Federal Cash Management Improvement Act regulations and state policies for departments receiving federal funds.
  • Other Resources
    Resources that provide guidance for the management of fiscal affairs.