Budgetary/Legal Accounting Overview Course

The Budgetary/Legal Accounting Overview course provides participants with an introduction to the state’s system of accounting, fiscal policies, and accounting processes. This course will assist attendees build their foundational understanding of accounting in the state. This course is designed to:

  • Review various state rules, regulations, and fiscal control entities.
  • Review the state’s accounting process.
  • Review the relationship between state budgeting and accounting.
  • Increase participants’ understanding and knowledge of:
    • Individual roles and responsibilities in the state accounting process.
    • The basic rules of state accounting.
    • The basic state systems of accounting.

NOTE: This course is a higher-level overview of the state’s budgetary/legal basis of accounting and is not intended to replace the State Fund Accounting Course (SFAC). Visit the State Fund Accounting Course webpage for more details.


Enrollment for this course is through CalHR’s Learning Management System (CalLearns). Interested staff should create a CalLearns profile and search for “Budgetary/Legal Accounting Overview” to enroll. Participants will receive a certificate of completion through CalLearns upon successful completion of the course.


This course is intended for state accounting or budgeting employees, or those who are preparing for these roles. Visit CalHR’s statewide training guidelines webpage for details on who can attend trainings through CalLearns.


This is a virtual instructor-led training (VILT) course hosted through MS Teams or Zoom. Participants will receive a copy of the PowerPoint presentation to take notes during the course.


This is a one-day course held between 8:30 am and 4:30 pm with a one-hour lunch break. Current course dates for fiscal year 2023-24 are:

  • Thursday, 9/14/2023
  • Thursday, 12/14/2023
  • Tuesday, 2/13/2024
  • Tuesday, 5/7/2024

Visit CalLearns and search for “Budgetary/Legal Accounting Overview” to view the current seats available for each course date.


CalHR will send an email confirmation after successful registration in the course.

Course Cancellations, Rescheduling, and Employee Substitutions

Visit CalHR’s statewide training guidelines webpage for details.


For course registration inquiries, contact CalHR Statewide Training at Training@calhr.ca.gov.

For additional course information, contact:

Theresa Rawlins, Instructor (916) 445-3434 Ext. 2167
Heather Langdon, Instructor (916) 445-3434 Ext. 2141

Department of Finance, Fiscal Systems and Consulting Unit, 915 L Street, Sacramento, California 95814 (IMMS A-15)