FI$Cal Resources for Accounting

The Department of Finance, Fiscal Systems and Consulting Unit (FSCU) provides classroom training, eLearning courses and query information to assist state departments using the Financial Information System for California (FI$Cal).

Upcoming Training

Please check back for upcoming training courses.

Month-End Reconciliation Training

• Accounts Receivable and Reimbursement Reconciliation (3/12/2024)
• Encumbrance Reconciliation (3/12/2024)
• PFA and SCO/Agency Reconciliation (12/30/2024)
  • PFA Reconciliation Procedure (10/18/2024)
  • PFA Reconciliation Template (2/28/2024)
  • SCO/Agency Reconciliation Procedure (12/30/2024)
  • SCO/Agency Reconciliation Template (12/30/2024)
• General Ledger Account Balance Reconciliation (12/4/2024)
  • GL Account Balance Reconciliation Part I – CIST Account (12/30/2024)
  • Cash in State Treasury Account Reconciliation Templates (10/24/2024)
  • GL Account Balance Reconciliation Part II – Non-CIST Accounts (10/24/2024)
  • Non-CIST Account Reconciliation Template (10/24/2024)
• Office Revolving Fund and Bank Reconciliation (3/12/2024)
  • Office Revolving Fund Reconciliation Procedure (3/12/2024)
  • Office Revolving Fund Reconciliation Template (3/12/2024)
  • Bank Reconciliation Procedure (3/12/2024)
  • Bank Reconciliation Template (3/12/2024)
• Property Reconciliation (3/12/2024)

Year-End Training

• Presentation – Session I (5/31/2024)
• Presentation – Session II (8/1/2024)
• Report No. 2 Exercise (8/1/2024)
• Report No. 15 Exercise (8/1/2024)
• Report No. 1 Exercise (8/1/2024)
• Report No. 5 Exercise (8/1/2024)

Overview Training

• Presentation (4/2022)

Year End (YE)

The information on this page includes the most common entries required for B/L reporting. Additional requirements for year-end reporting can be found in state policies and other information provided by the SCO for GAAP reporting purposes.

• • Year End Accrual Entries (YE-A)
    • YE – A-1 Record Undeposited Receipts (7/20/2023)
    • YE – A-2 Adjust Office Revolving Fund Cash (5/6/2024)
    • YE – A-3 Accrue Reimbursements and Abatements (5/6/2024)
    • YE – A-4 Manually Reclassify AR Abatements and Reimbursements for Reverted Appropriations (5/6/2024)
    • YE – A-6 Record Receivables Due from SMIF and Condemnation Deposits (9/29/2023)
    • YE – A-8 Accrue Accounts Payable with No Open Purchase Orders (7/17/2023)
    • YE – A-8 Accrue Accounts Payable Open Purchase Orders (7/20/2023)
    • YE – A-9 Accrue Revenue (5/31/2024)
    • YE – A-10 – Adjustment for Dishonored Checks (7/17/2023)
    • YE – A-12 Establish Reserve for Deferred (7/17/2023)
    • YE – Encumbrance Liability Reclassification (7/21/2023)
    • YE – PFA – Record Year-End Plan of Financial Adjustment (5/6/2024)

Year-End Reports (YE)

Please note: YE eLearning materials will be updated on a flow basis.

• • • YE – Report 1 (8/08/2023)
    • YE – Report 2 (7/17/2024)
    • YE – Report 3 (8/08/2023)
    • YE – Report 4 (7/17/2024)
    • YE – Report 5 (7/17/2024)
    • YE – Report 6 (7/17/2024)
    • YE – Report 7 (7/17/2024)
    • YE – Report 8 (7/17/2024)
    • YE – Report 9 (7/17/2024)
    • YE – Report 13 (7/17/2024)
    • YE – Report 14 (7/17/2024)
    • YE – Report 15 (7/17/2024)
    • YE – Report 18 (7/17/2024)
    • YE – Report 19 (7/17/2024)
    • YE – Report 20 (7/17/2024)
    • YE – Report 22 (7/17/2024)
    • YE – Subsidiaries on File (7/17/2024)
    • YE – Material Variance Explanation Form (7/17/2024)

Year End Report Templates

• • Sample Year-End Workplan 2023-24 (5/31/2024)
  • YE Report No. 2 (8/1/2024)
  • YE Report No. 5 (8/1/2024)
  • YE Report No. 15 (8/1/2024)

Queries and Reports

A list of public queries created by Finance to support FI$Cal users. The queries are stored in the “DOF” folder.

• Finance DFQ Support Form (7/07/2021)
• FI$Cal Queries and Reports (4/12/2023)

Please send your DFQ requests and inquiries to DFQSupport@dof.ca.gov.

Departmental Support

General accounting support for departments using FI$Cal is available by contacting FSCUhotline@dof.ca.gov. The FI$Cal Resources for Budget page provides instructions for Hyperion users, FI$Cal budget letters, and Program and Capital Outlay Project Crosswalks. Please send your feedback and questions regarding this webpage and training to FSCUTraining@dof.ca.gov. Subscribe for email notifications of FI$Cal Resources for Accounting webpage updates.