Code Section Group

Government Code - GOV


  ( Title 2 enacted by Stats. 1943, Ch. 134. )


  ( Division 3 added by Stats. 1945, Ch. 111. )


  ( Part 1 added by Stats. 1945, Ch. 111. )

CHAPTER 10. The Financial Information System for California (FISCal) [11850 - 11895]

  ( Chapter 10 added by Stats. 2014, Ch. 28, Sec. 9. )

ARTICLE 2. Development and Implementation of FISCal [11860 - 11864]
  ( Article 2 added by Stats. 2014, Ch. 28, Sec. 9. )


(a) To serve the best interest of the state by optimizing the financial business management of the state, the partner agencies shall collaboratively develop, implement, and utilize the system and assist the department to maintain the system. This effort will ensure best business practices by embracing opportunities to reengineer the state’s business processes and will encompass the management of resources and funds in the areas of budgeting, accounting, procurement, cash management, financial management, financial reporting, cost accounting, asset accounting, project accounting, and grant accounting.

(b) State departments and agencies shall use the system, or, upon approval from the office, a department or agency shall be permitted to interface its departmental system with the system. The system is intended to replace any existing central or departmental systems duplicative of the functionality of the system.

(Amended by Stats. 2016, Ch. 31, Sec. 81. (SB 836) Effective June 27, 2016.)


(a) In addition to the requirements set forth in the approved FISCal project documents, the system shall include a state transparency component that allows the public to have access to information regarding General Fund, special fund, and federal fund expenditure data, using an Internet Web site.

(b) This section shall not require the disclosure of information deemed confidential or otherwise exempt from disclosure under state or federal law.

(Amended by Stats. 2018, Ch. 186, Sec. 1. (AB 2198) Effective January 1, 2019.)


(a) Throughout the development of the system, the California State Auditor’s Office shall independently monitor the system as the California State Auditor deems appropriate. The California State Auditor’s Office independent monitoring of the system shall include, but not be limited to, all of the following:

(1) Monitoring the contract for independent project oversight and independent verification and validation services relating to the system.

(2) Assessing whether concerns about the system raised by the independent project oversight and independent verification and validation services are being addressed by the office and the steering committee of the office.

(3) Assessing whether the system is progressing timely and within its budget.

(b) The California State Auditor’s Office shall report, at a minimum, on or before January 10 of each year, on the system activities that the California State Auditor’s Office deems appropriate to monitor pursuant to this section in a manner consistent with Chapter 6.5 (commencing with Section 8543) of Division 1.

(c) This section shall not supersede or compromise the Department of Technology’s oversight authority and responsibilities with respect to the system.

(d) This section shall remain operative until the completion of the system, as specified in paragraph (2) of subdivision (a) of Section 11890, and thereafter shall be inoperative.

(Amended by Stats. 2016, Ch. 31, Sec. 83. (SB 836) Effective June 27, 2016. Conditionally inoperative as provided in subd. (d).)

GOVGovernment Code - GOV2.