The Department of Finance is charged with the responsibility for devising, supervising and maintaining a modern uniform state accounting system; setting statewide fiscal and accounting policies and procedures; and providing fiscal and accounting training, advice, and consulting services 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. Finance maintains a uniform coding system or chart of accounts for accounting, reporting and budgetary purposes and maintains the Manual of State Funds.

Finance serves as a partner agency in the development, implementation, utilization, and transition to the Financial Information System for California (FI$Cal). FI$Cal is designed to replace the current California State Accounting and Reporting System (CALSTARS). Finance provides ongoing support and training to departments using CALSTARS, FI$Cal and other fiscal systems.

Finance administers statewide programs such as Pro Rata, the Statewide Cost Allocation Plan and the Cash Management Improvement Act. See links below for details of the fiscal and accounting policies, training and consulting services, and statewide programs administered by Finance.

  • Policies and Procedures

    State Administrative Manual, Uniform Codes Manual, Manual of State Funds, Fund Balance Reconciliation Guide, Accounts Receivable Toolkit and other policies and procedures.

  • Consulting and Training Services

    Fiscal and accounting, training, advice, and consulting services for departments.

  • FI$Cal Resources

    Financial Information System for California (FI$Cal) instructions, guidance, support, and training for departments using accounting modules.

  • CALSTARS Resources

    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.

  • Statewide Cost Allocation

    Identification and allocation of statewide general administrative costs to other funds, reports, training, and federal resources.

  • Cash Management Improvement Act

    Federal regulations and state policies for departments receiving federal funds.

  • Other Resources

    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.