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
The link to the portal is below: https://training.dof.ca.gov/register/fiscal
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)
Chart of Accounts Crosswalk
The Chart of Accounts (COA) crosswalk of PeopleSoft, Hyperion and Legacy account codes.
- Chart of Accounts – Descriptions (11/9/2020)
- Chart of Accounts – Crosswalk of Accounts to Legacy Accounts-Department Use (3/24/2025)
- Chart of Accounts – Update Communication (10/5/2018)
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 2 (7/17/2024)
- 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.