STATE CONTROLLER’S CENTRALIZED TREASURY SYSTEM LEDGER - 8820

(Revised and renumbered from 8890: 06/2023)

The State Controller’s Office (SCO) maintains a separate ledger account for each agency checking account in the Centralized Treasury System (CTS). These accounts consist of agency/department’s general cash, trust fund cash, and revolving fund cash. Some agencies/departments have separate accounts in the CTS for one or more of the types of cash they handle.

The SCO debits CTS accounts when cash is increased, e.g., deposits, and credits the accounts when cash is decreased, e.g., redeemed checks or remittances.