J-8 Force Structure, Resources, and Assessment


The mission of the State Comptroller is to advise The Adjutant General on all financial resources appropriated by State Legislature or Federal Government reimbursable agreements and ensure the department is compliant with state and federal fiscal policies.

Core Competencies

  • Prepare and administer the Military Department’s annual state budget.
  • Administer state accounting systems.
  • Support state emergencies with rapid procurement and payroll processing for Service Members ordered to Emergency State Active Duty (ESAD).
  • Administer procurement program for purchases, leases, rentals, repairs, and construction contracts.

​The State Comptroller handles state funds and federal reimbursements for the Department. Here you will find information dealing with the Comptroller Directorate, the State Budget Branch, the Accounting Branch, and the Purchasing and Contracting Branch.


Records budget authorizations and expenditures and processes the receipt and payment of funds.  It is the current fiscal year management component of the Comptroller’s Office and is comprised of the State Accounting Section, Federal Budget and Accounting Section, and the Accounts Payable Section.

​State Accounting Section

Administers the California Statewide Accounting and Reporting System (CALSTARS) and related aspects of encumbrance procedures, administrative control of fund expenditures, accountability of all appropriated funds, and accounts receivable.  Prepares reports to fund managers and distributes checks and warrants.  

Federal Budget and Accounting Section

Coordinates the preparation and assimilation of federal reimbursement budgets; directs the accounting system pertaining to the expenditure of federal funds and prepares reimbursement billings.  Ensures that federal agreement procurement requests are authorized and coordinates document flow for supplies and services.  Prepares billings for programs supported by federal funds and reimbursements.

Point of Contact

​State Accounting Section: (916) 854-3369
Federal Budget and Accounting Section: (916) 854-3563


Provides the employees of the Military Department the tools necessary to submit travel claims. We provide training to ensure that all state guidelines and regulations are adhered to so that claims can be processed and paid in an efficient and timely manner.  

Points of Contact

Travel Administrator: (916) 854-3525
CaESADS NCOIC/RSAD Manager: (916) 854-3468


Provides procurement services to the Army and Air National Guard for purchases through the state procurement system.   The Purchasing Section utilizes mandatory sources (State Price Schedules, Prison Industry Authority, State Contracts, and Material Services items), California Multiple Award Schedules (CMAS) and competitive sources (lowest responsive bidder) to acquire goods and services.  The Military Department’s delegated authority (competitive bidding) is limited to $100,000 for commodities, $100,000 for commodities awarded to small business competitive bids and $1,000,000 for Information Technology purchases.  Purchases exceeding these limits are procured by the Department of General Services.

Points of Contact

Purchasing Section: (916) 854-3690


Provides all contracting services for the State Military Department that involves the expenditure of state funds and the mixture of state and federal funds.  These services are provided as required for all of the National Guard Armories, Training Sites, Air National Guard Facilities, Youth Programs etc.  The contract services include refuse, pest control, maintenance and repair services, and public works projects.

Points of Contact

​Contracting Section: (916) 854-3617

State Budget Section

Prepares annual departmental budget for submission to Department of Finance; develops detailed program budget allotments; makes short and long-range expenditure projections; recommends adjustments and redirection of available resources to support departmental programs and objectives.  

Accounts Payable Section

Receives, reviews, and processes all invoices and claims submitted to the Military Department for payment.  Schedules payment of claims through the State Controller’s Office (SCO) for direct mailing of warrant to payee.  Enters all payment transactions into CALSTARS as payments are processed. Reviews and processes State employee travel (also moving and relocation) expense claims in accordance with CAL ARNG 55-1/CA ANGR 173-30. Revolving Fund checks are issued by the Military Department Accounting Branch, in lieu of SCO scheduling when appropriate, primarily to take advantage of discounts for prompt payment and emergency needs.  

Additional Links

Points of Contact

State Budget Section: (916) 854-3696
Accounts Payable Section: (916) 854-3375