The Department of Finance is charged with setting statewide fiscal and accounting policies and procedures 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.
- State Administrative Manual
The statewide fiscal and accounting policies are contained in State Administrative Manual sections 7110-19464.
- Uniform Codes Manual
The Uniform Codes Manual contains the State’s uniform coding system or chart of accounts for accounting, reporting and budgetary purposes.
- Manual of State Funds
The Manual of State Funds displays the administering agency, creation authority, purpose, appropriation authority, and disposition of remaining balance if the fund is abolished for each fund listed in the Uniform Codes Manual.
- Fund Balance Reconciliation
Finance provides Fund Balance Reconciliation instructions to assist departmental accounting and budget staff to reconcile year-end financial reports to budget schedules according to government code and state policy.
- Accounts Receivable Toolkit
The Accounts Receivable Toolkit provides instructions to assist state departments in managing their accounts receivable (AR).
- FSCU Approval and Frequently Asked Questions
Frequently Asked Questions including how to obtain FSCU approval for various SAM sections are provided on this page.