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Cost Accounting

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These documents provide an overview of DPR’s function-based accounting and descriptions summarizing its 11 major program functions. DPR’s traditional accounting (CALSTARS program) tracked the activity costs of specific organizational units, rather than functions. DPR developed function-based accounting to achieve its goal of transparency and accountability, and to determine the cost of its program functions that reflect program responsibilities. A “function” is one that is performed by more than one branch. DPR, aided by the Department of Finance, redesigned its system to include function-based accounting. The system includes 11 major program functions, their activities and their cost accounting codes.



For content questions, contact:
Lora Daniels
1001 I Street, P.O. Box 4015
Sacramento, CA 95812-4015
Phone: (916) 445-1523
E-mail: Lora.Daniels@cdpr.ca.gov