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201 - 220 of 1844 Results

CAPITAL OUTLAY BUDGET CHANGE PROPOSALS (COBCPs)

Chapter: 6800

Section: 6808

A COBCP is required for: Any request for a capital outlay appropriation or reappropriation. Information to determine whether a request is for capital outlay can be found in Section 6803. Any request for Trailer Bill Language to authorize lease-based development agreements or appropriat ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6808
FINANCING CAPITAL PROJECTS

Chapter: 6800

Section: 6841

(Revised and Renumbered from 6870.) Capital projects may be funded by direct appropriation—sometimes called “pay-as-you-go”—or financed over multiple years. Long-term financing generally follows one of two paths: If the project authority is a General Obligation (GO) b ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6841
STATE PUBLIC WORKS BOARD (PWB) OVERVIEW

Chapter: 6800

Section: 6820

(Revised and Renumbered from 6842.) The following summarizes statutory and administrative provisions relating to PWB. Origin/Role: The State Public Works Board (PWB) was created by the Legislature to oversee the fiscal matters associated with construction of projects for state agencies, and t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6820
BUDGET TREATMENT OF LEASE-REVENUE DEBT SERVICE PAYMENTS

Chapter: 6800

Section: 6888

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6888
BUDGET HEARINGS, FINAL BUDGET DOCUMENT PREPARATION

Chapter: 6800

Section: 6830

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6830
LEASE-BASED PROJECT DEVELOPMENT

Chapter: 6800

Section: 6836

There are several project delivery methods that can be used by the state to construct capital assets: Design-Bid-Build (Section 6828), Design-Build (Section 6829), and Lease-Based Development Agreements. This section describes the process for pursuing a Lease-Based Development str ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6836
OVERSIGHT OF TRADITIONAL DESIGN-BUILD PROJECTS

Chapter: 6800

Section: 6829

There are two phases to a project using the traditional design-build delivery process: performance criteria (which includes soliciting for design-builders) and design-build. Requirements to start and complete each of these phases, as well as the process to award a design-build con ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6829
TRANSFER OF FUNDS TO THE ARCHITECTURE REVOLVING FUND (ARF)

Chapter: 6800

Section: 6811

Section 14957 of the Government Code establishes the Architectural Revolving Fund (ARF) which receives, through transfer, funds for the following related to the betterment and new construction of state-owned buildings: Studies, New construction, Major construction and equipment, Minor co ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6811
PROJECT COMPLETION

Chapter: 6800

Section: 6832

(Revised and Renumbered from 6856.) Project Occupancy: Finance must be notified by DGS (or exempt department) when the project is legally available for use and occupancy (e.g. the date of final inspection, receipt of a certificate of occupancy from the State Fire Marshal, etc.). A copy of the ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6832
CAPITALIZED ASSETS: ROLES AND RESPONSIBILITIES

Chapter: 6800

Section: 6802

(Revised and Renumbered from 6805.) The State Public Works Board (PWB), the Department of Finance (Finance), Departments, the Department of General Services (DGS), the Pooled Money Investment Board (PMIB), and the State Treasurer’s Office (STO) all perform key roles in carrying out the state&r ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6802
ACCOUNT NUMBER 2022, INVESTMENT IN PREFERRED STOCK

Chapter: 10400

Section: 10427

Normal Balance: Debit Purpose: This account shows the amount of investment in preferred stock. Subsidiaries: Investments Ledger Normal Entries: Entry Number Debits Entry Number Credits 33 Preferred stocks are purchased 34 Preferred stocks are sol ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10427
ACCOUNT NO. 9821, INTERFUND INTREST REVENUE

Chapter: 10400

Section: 10471

Normal Balance: Credit Purpose: This account shows the amount of interest received and/or accrued on loans to other funds for buildings and construction or other special purposes. It will be used only upon approval of Department of Finance, Fiscal Systems and Consulting Unit. Subsidiaries: None ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10471
ACCOUNT NUMBER 2424, OTHER INTANGIBLE ASSETS–NON-AMORTIZABLE

Chapter: 10400

Section: 10435.6

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state owned non- amortizable (i.e., with an indefinite useful life) intangible assets, not otherwise classified. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10435-6
ACCOUNT NUMBER 2310, LAND

Chapter: 10400

Section: 10430

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state-owned land and interests in land under the jurisdiction of the particular agency. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number Credits 20. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10430
ACCOUNT NUMBER 2339, ACCUMULATED DEPRECIATION IMPROVEMENTS OTHER THAN BUILDINGS

Chapter: 10400

Section: 10433

Normal Balance: Credit Purpose: This account shows the depreciated portion of the cost of improvements, other than buildings. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number Credits Entries to this account will usually be made by s ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10433
ACCOUNT NO. 3730, UNCLEARED COLLECTIONS

Chapter: 10400

Section: 10452

Normal Balance: Credit Purpose: This account shows the amount of cash collections which must be reviewed to determine if they are to be accepted for a fund in the State Treasury or are to be refunded to payers. This account also contains fees which are not earned until a permit, license, or other do ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10452
ACCOUNT NUMBER 1316, ACCOUNTS RECEIVABLE—CASH SHORTAGES

Chapter: 10400

Section: 10411

Normal Balance: Debit Purpose: This account shows the amounts charged to cashiers for cash shortages occurring in their accounts. As relief from accountability is obtained from the State Board of Control or restitutions are received from cashiers, the account is credited. Subsidiaries: Cash Shortage ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10411
ACCOUNT NUMBER1110, GENERAL CASH

Chapter: 10400

Section: 10401

Normal Balance: Debit Purpose: This account shows the amount of cash other than Agency Trust Fund Cash collected by the agency and deposited or to be deposited in its general checking account for remittance to a fund in the State Treasury or refunded to payers, but not yet remitted or refunded. At l ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10401
ACCOUNT NUMBER 3010, ACCOUNTS PAYABLE

Chapter: 10400

Section: 10440

Normal Balance: Credit Purpose: This account shows, as of June 30, the amount of outstanding obligations of the year just ended and prior fiscal years. Accrued expenditures that were not scheduled for payment at June 30 are credited to this account. A few agencies also use this account to show other ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10440
ACCOUNT NUMBER 1710, EXPENSE ADVANCES

Chapter: 10400

Section: 10418

Normal Balance: Debit as of June 30. None at any other time. Purpose: This account shows, for year-end reporting purposes, the amount of cash advanced to employees for travel or other legitimate expenses from the agency revolving fund. During the year, the revolving fund is accounted on an imp ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10418

Search DGS

201 - 220 of 1844 Results

CAPITAL OUTLAY BUDGET CHANGE PROPOSALS (COBCPs)

FINANCING CAPITAL PROJECTS

STATE PUBLIC WORKS BOARD (PWB) OVERVIEW

BUDGET TREATMENT OF LEASE-REVENUE DEBT SERVICE PAYMENTS

BUDGET HEARINGS, FINAL BUDGET DOCUMENT PREPARATION

LEASE-BASED PROJECT DEVELOPMENT

OVERSIGHT OF TRADITIONAL DESIGN-BUILD PROJECTS

TRANSFER OF FUNDS TO THE ARCHITECTURE REVOLVING FUND (ARF)

PROJECT COMPLETION

CAPITALIZED ASSETS: ROLES AND RESPONSIBILITIES

ACCOUNT NUMBER 2022, INVESTMENT IN PREFERRED STOCK

ACCOUNT NO. 9821, INTERFUND INTREST REVENUE

ACCOUNT NUMBER 2424, OTHER INTANGIBLE ASSETS–NON-AMORTIZABLE

ACCOUNT NUMBER 2310, LAND

ACCOUNT NUMBER 2339, ACCUMULATED DEPRECIATION IMPROVEMENTS OTHER THAN BUILDINGS

ACCOUNT NO. 3730, UNCLEARED COLLECTIONS

ACCOUNT NUMBER 1316, ACCOUNTS RECEIVABLE—CASH SHORTAGES

ACCOUNT NUMBER1110, GENERAL CASH

ACCOUNT NUMBER 3010, ACCOUNTS PAYABLE

ACCOUNT NUMBER 1710, EXPENSE ADVANCES