Department of Finance
915 L Street
Sacramento, CA 95814

CALSTARS

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CALSTARS (California State Accounting & Reporting System)

Background Information

Under the provisions of Government Code Section 13300, the California State Accounting and Reporting System (CALSTARS) was developed to provide all agencies of the state with an automated organization and program cost accounting system to accurately and systematically account for all revenue, expenditures, receipts, disbursements, and property of the state. CALSTARS was specifically designed to improve the timeliness and accuracy of financial information, standardize the accounting and reporting functions within and across the state agencies, and expand each agency's accounting and reporting capabilities.

CALSTARS is also part of larger statewide goals of providing program cost information and achieving uniformity between the state's budgeting and accounting processes. CALSTARS was designed to conform to Generally Accepted Accounting Principles (GAAP) as needed and to satisfy Government Code, State Administrative Manual (SAM), and other state accounting requirements. The system design also incorporated the state's Uniform Codes Manual (UCM) to provide for consistency and uniformity between the budgeting and accounting processes of the state and between the state agencies.

The system was originally developed in 1980/81 and implemented on July 1, 1981 in 27 state agencies. Today, most accounting offices throughout the state are using CALSTARS to perform the accounting function for state agencies, departments, institutions, boards, and commissions. 

The California State Department of Finance continues to provide support for the daily operation, maintenance, and development of CALSTARS.