STATE CONTROLLER'S OFFICE - 7320
(Revised: 08/2023)
The State Controller is the chief fiscal officer who is elected by a vote of the people every four years and serves as a member of fiscally oriented state boards and commissions. The State Controller’s Office (SCO) does the following:
- Maintains central control accounts for all funds in the State Treasury, including appropriation accounts that show the undisbursed balance of each appropriation.
- Audits all funds disbursed by the state and all claims presented for payment for legality, authorized purpose, and availability of appropriation.
- Issues warrants and electronic fund transfers for the fulfillment of state obligations.
- Administers the Uniform State Payroll System and the California Automated Travel Expense Reimbursement System.
- Prepares reports on the financial condition of the state, including the Budgetary/Legal Basis Annual Report and the Annual Comprehensive Financial Report (prepared in accordance with Generally Accepted Accounting Principles).
- Audits agencies/departments that spend money and the financial activities of local governments.
- Safeguards lost and forgotten property turned over to the state until claimed by the rightful owners.
Visit the State Controller’s Office website at www.sco.ca.gov for additional information.
Search Entire Manual
Print Entire SAM Manual
Please bear with us, generating the entire SAM for printing will take approximately two minutes.