With the implementation of the Financial Information System for California (FI$Cal), the state redesigned its Accounts by merging the Legacy Accounts (General Ledger codes, Object of Expenditure codes, and Receipt codes) into a single Account code.
The Uniform Codes Manual (UCM) provides a listing of the accounts and the account attributes, such as the account level, account number and account description. The accounts, the legacy accounts and a crosswalk of accounts to legacy accounts can be found at the following links:
- Chart of Accounts – Department Use Accounts
- Chart of Accounts – SCO/STO Use Only Accounts
- Chart of Accounts – Descriptions
- Legacy Accounts
- Chart of Accounts – Crosswalk of Accounts to Legacy Accounts – Department Use (4/15/2022)
Comments or questions regarding this page should be directed to the Department of Finance, Fiscal Systems and Consulting Unit, at (916) 324-0385 or via email at FSCUhotline@dof.ca.gov.