STATE CONTROLLER’S FUND LEDGER - 8810
(Revised: 06/2023)
Fund ledger accounts are maintained on a fiscal year basis. All transactions, except year-end accruals, are posted in the fiscal year ledger account current as of the date of posting. Accrual entries are posted on and after July 1 each year to the ledger account for the fiscal year ended on the preceding June 30.
As of July 1 each year, the State Controller’s Office (SCO) stablishes new ledger accounts for each appropriation and category included in the Budget Act. The SCO establishes control and subsidiary accounts for estimated revenues (or operating revenues) and fixed charges based upon the Governor’s Budget.Revisions
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