Chapter: 7900
Section: 7981
Reporting changes in accruals enables the State Controller’s Office (SCO) to prepare the annual reports required by law more accurately.
If, after issuing the year-end financial reports, an agency/department determines that there are material differences between amounts accrued as of June 30 a ...
https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7981