- FSCU Home Page
- Frequently Asked Questions
- Pro Rata and SWCAP
- Accounts Receivable Toolkit
- Fund Reconciliation
Other State Financial Entities
More Accounting Resources
- Awards for Innovation in Higher Education
- FI$Cal Resources
- Senate Bill 105 Interim Report
- Local Control Funding Formula (LCFF) Information
- Major Regulations New Information Available
- Redevelopment Agency Dissolution
- Special Fund Balance Reconciliation - August 3rd
- February 10 Revenue Update
- Trailer Bill Language
- Proposition 1B Disbursements
- Proposition 1A Borrowables, Interest Rate for Repayment
- Proposition 39 Guidance for Schools and Community Colleges
- Designated Census Tracts for the New Employment Credit
The Department of Finance (Finance) is charged with the responsibility for devising the state’s uniform accounting system and for 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. The major objectives of the uniform accounting system are:
- Coordination of the system of accounts kept by the individual state departments with the central accounts kept by the State Controller’s Office (SCO).
- Uniform and consistent accounting and reporting among all state departments.
- Consistency between accounting and budgeting procedures
- Uniform reporting by all state departments for inclusion in financial statements prepared by the SCO.
Pursuant to Government Code section 13310, Finance is also charged with providing fiscal and accounting training, advice and consulting services to state departments.
Fiscal Systems & Consulting Unit (FSCU)
The FSCU maintains state financial manuals, including SAM Sections 7110 to 19464, Uniform Codes Manual (UCM), and Manual of State Funds; chairs the UCM Committee; maintains fund codes; provides consultation and training to staff from Finance and other state departments; reviews departmental accounting related SAM requests; conducts special fiscal reviews and studies; administers the federal Cash Management Improvement Act (CMIA); and determines the allocation of costs for Pro Rata and Statewide Cost Allocation Plan (SWCAP).
California State Accounting and Reporting System (CALSTARS)
The CALSTARS is the California State Accounting and Reporting System. The CALSTARS unit of the Department of Finance consists of accountants, programmers, systems analysts, and information system technicians that develop, maintain, and support the operation of the automated accounting system used by the majority of departments throughout the state.
Other State Financial Entities
In addition to the Department of Finance, there are other state entities that are specifically charged with the management of fiscal affairs.
The State Controller’s Office (SCO) maintains central control accounts for all funds in the State Treasury, audits claims against the state, issues warrants for state obligations, administers the Uniform State Payroll System, and prepares reports on the financial condition of the state.
The State Treasurer’s Office (STO) is responsible for the custody of all money and securities belonging to or held in trust by the state; investment of temporarily idle state money; sale of bonds and notes for the state; trustee, registrar, and paying agent for all general obligation bonds and certain revenue bonds; and payment of warrants drawn by the SCO and state agency checks