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

Check back in the Fall for upcoming training.

Month-End Reconciliation Training

• Encumbrance and Accounts Payable Reconciliation (4/30/2025)
• Accounts Receivable and Reimbursement 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 (4/30/2026)
• Presentation - Session II (7/8/2025)
• Report No. 2 Exercise (June 2026)
• Report No. 15 Exercise (June 2026)
• Report No. 1 Exercise (June 2026)
• Report No. 5 Exercise (June 2026)

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 (6/5/2026)
• 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 (4/30/2026)
• YE - A-2 Adjust Office Revolving Fund Cash (4/30/2026)
• YE - A-3 Accrue Reimbursements and Abatements (4/30/2026)
• YE - A-4 Manually Reclassify AR Abatements and Reimbursements for Reverted Appropriations (4/30/2026)
• YE - A-6 Record Receivables Due from SMIF and Condemnation Deposits (4/30/2026)
• YE – A-8 Accrue Accounts Payable with No Open Purchase Orders (4/30/2026)
• YE - A-8 Accrue Accounts Payable Open Purchase Orders (4/30/2026)
• YE - A-9 Accrue Revenue (4/30/2026)
• YE - A-10 - Adjustment for Dishonored Checks (4/30/2026)
• YE - A-12 Establish Reserve for Deferred (4/30/2026)
• YE – Encumbrance Liability Reclassification (4/30/2026)
• YE - PFA – Record Year-End Plan of Financial Adjustment (4/30/2026)

Year-End Reports (YE)

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

• YE - Report 1 (June 2026)
• YE - Report 2 (June 2026)
• YE - Report 4 (June 2026)
• YE - Report 5 (June 2026)
• YE - Report 6 (June 2026)
• YE - Report 7 (June 2026)
• YE - Report 8 (June 2026)
• YE - Report 9 (June 2026)
• YE - Report 13 (June 2026)
• YE - Report 14 (June 2026)
• YE - Report 15 (June 2026)
• YE - Report 18 (June 2026)
• YE - Report 19 (June 2026)
• YE - Report 20 (June 2026)
• YE - Report 22 (June 2026)
• YE - Subsidiaries on File (June 2026)
• YE - Material Variance Explanation Form (June 2026)

Year-End Report Templates

• Sample Year-End Workplan FY 2024-25 (6/2/2025)
• YE Report No. 2 (June 2026)
• YE Report No. 5 (June 2026)
• YE Report No. 15 (June 2026)

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.