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DOF
Department of Finance
SCO
State Controllers’ Office
STO
State Treasurer’s Office
CTS
Centralized State Treasury System
CalHR
California Department of Human Resources
SPB
State Personnel Board
SAM
State Administrative Manual
UCM
Uniform Code Manual
JE
Journal Entry
GL
General Ledger
GF
General Fund
FTF
Federal Trust Fund
GC
Government Code
DGS
Department of General Services
EDD
Employee Development Department
GAAP
Generally Accepted Accounting Principles
GASB
Governmental Accounting Standard’s Board
FASB
Financial Accounting Standards Board
SWCAP
CA’s Statewide Cost Allocation Plan
FSCU
Fiscal Systems and Consulting Unit
CMIA
Federal Cash Management Improvement Act
OSAE
Office of State Audits and Evaluation (DOF)
PMIB
Poled Money Investment Board (DOF, SCO, STO)
LAO
Legislative Analysts’ Office
SMIF
Surplus Money Investment Fund
ORF
Office Revolving Fund
BL
Budget Ledger (DOF)
MM
Management Memo
BCP
Budget Change Proposal
FI$Cal
Financial Information System for California