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PURCHASED STORES LEDGER

Chapter: 10800

Section: 10851

Chapter/Section Summary 10800/10800, 10806, 10807, 10807.1, 10808, 10821, 10822, 10822.1, 10823, 10830, 10831, 10831.1, 10832, 10850, 10852, 10860, 10860.1, 10872, 10873, 10890, 10892 DeletedChapter 10800, Institutional Stores Accounting instructions in the State Administrative Ma ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10800/10851
PHYSICAL INVENTORIES

Chapter: 10800

Section: 10860

Chapter/Section Summary 10800/10800, 10806, 10807, 10807.1, 10808, 10821, 10822, 10822.1, 10823, 10830, 10831, 10831.1, 10832, 10850, 10852, 10860, 10860.1, 10872, 10873, 10890, 10892 DeletedChapter 10800, Institutional Stores Accounting instructions in the State Administrative Ma ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10800/10860
SUB-STOREROOMS

Chapter: 10800

Section: 10831.1

Chapter/Section Summary 10800/10800, 10806, 10807, 10807.1, 10808, 10821, 10822, 10822.1, 10823, 10830, 10831, 10831.1, 10832, 10850, 10852, 10860, 10860.1, 10872, 10873, 10890, 10892 DeletedChapter 10800, Institutional Stores Accounting instructions in the State Administrative Ma ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10800/10831-1
DONATED FARM STORES RECEIVED REGISTER

Chapter: 10800

Section: 10822.1

Chapter/Section Summary 10800/10800, 10806, 10807, 10807.1, 10808, 10821, 10822, 10822.1, 10823, 10830, 10831, 10831.1, 10832, 10850, 10852, 10860, 10860.1, 10872, 10873, 10890, 10892 DeletedChapter 10800, Institutional Stores Accounting instructions in the State Administrative Ma ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10800/10822-1
GENERAL

Chapter: 10800

Section: 10800

Chapter/Section Summary 10800/10800, 10806, 10807, 10807.1, 10808, 10821, 10822, 10822.1, 10823, 10830, 10831, 10831.1, 10832, 10850, 10852, 10860, 10860.1, 10872, 10873, 10890, 10892 DeletedChapter 10800, Institutional Stores Accounting instructions in the State Administrative Ma ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10800/10800
DONATED STORES

Chapter: 10800

Section: 10822

Chapter/Section Summary 10800/10800, 10806, 10807, 10807.1, 10808, 10821, 10822, 10822.1, 10823, 10830, 10831, 10831.1, 10832, 10850, 10852, 10860, 10860.1, 10872, 10873, 10890, 10892 DeletedChapter 10800, Institutional Stores Accounting instructions in the State Administrative Ma ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10800/10822
RETURNABLE CONTAINERS

Chapter: 10800

Section: 10892

Chapter/Section Summary 10800/10800, 10806, 10807, 10807.1, 10808, 10821, 10822, 10822.1, 10823, 10830, 10831, 10831.1, 10832, 10850, 10852, 10860, 10860.1, 10872, 10873, 10890, 10892 DeletedChapter 10800, Institutional Stores Accounting instructions in the State Administrative Ma ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10800/10892
ESTIMATING AND ORDERING

Chapter: 10800

Section: 10806

Chapter/Section Summary 10800/10800, 10806, 10807, 10807.1, 10808, 10821, 10822, 10822.1, 10823, 10830, 10831, 10831.1, 10832, 10850, 10852, 10860, 10860.1, 10872, 10873, 10890, 10892 DeletedChapter 10800, Institutional Stores Accounting instructions in the State Administrative Ma ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10800/10806
DUPLICATE STORES RECORDS

Chapter: 10800

Section: 10860.1

Chapter/Section Summary 10800/10800, 10806, 10807, 10807.1, 10808, 10821, 10822, 10822.1, 10823, 10830, 10831, 10831.1, 10832, 10850, 10852, 10860, 10860.1, 10872, 10873, 10890, 10892 DeletedChapter 10800, Institutional Stores Accounting instructions in the State Administrative Ma ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10800/10860-1
VENDORS' INVOICES

Chapter: 10800

Section: 10808

Chapter/Section Summary 10800/10800, 10806, 10807, 10807.1, 10808, 10821, 10822, 10822.1, 10823, 10830, 10831, 10831.1, 10832, 10850, 10852, 10860, 10860.1, 10872, 10873, 10890, 10892 DeletedChapter 10800, Institutional Stores Accounting instructions in the State Administrative Ma ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10800/10808
REPORTING MATRIX

Chapter: 20000

Section: 20090

Document Required From Due Date Submit to Single Audit Federal or Non Federal Award Certification Form All state Agencies Annually upon Finance’s notification Finance Single Audit Management Representation Letter All state A ...

https://www.dgs.ca.gov/Resources/SAM/TOC/20000/20090
FEDERAL PASS-THROUGH FUNDS

Chapter: 20000

Section: 20030

(Revised and Renumbered 12/2017) State agencies receiving federal grants or awards (recipients) greater than $750,000 per fiscal year beginning on or after December 26, 2014, must comply with the audit requirements set forth in the Uniform Guidance. For more information regarding the Uniform Guidanc ...

https://www.dgs.ca.gov/Resources/SAM/TOC/20000/20030
INTERNAL AUDIT ORGANIZATIONS

Chapter: 20000

Section: 20040

(Revised and Renumbered 12/2017) Many state agencies have internal audit organizations. GC 1237 requires state agencies with aggregate annual spending of fifty million dollars ($50,000,000) or more annually consider establishing an internal audit unit. OSAE maintains a list of internal audit o ...

https://www.dgs.ca.gov/Resources/SAM/TOC/20000/20040
REPORTING RISKS, INTERNAL CONTROLS, AND MONITORING

Chapter: 20000

Section: 20070

SLAA REPORT REQUIREMENTS AND SUBMISSION SLAA (GC 13405) requires each state agency head to conduct a review of and report on the adequacy of the agency’s internal control systems and monitoring practices. The report is due no later than December 31 of each odd-numbered year. The review and rep ...

https://www.dgs.ca.gov/Resources/SAM/TOC/20000/20070
INTRODUCTION

Chapter: 20000

Section: 20000

California state government employs a variety of audit resources to assist management in assuring that: State assets are protected Laws and regulations are followed Financial and management information is reliable Organizations and programs are operating effectively and efficiently These audit resou ...

https://www.dgs.ca.gov/Resources/SAM/TOC/20000/20000
CENTRAL AUDIT ORGANIZATIONS

Chapter: 20000

Section: 20010

The state’s central audit organizations include Finance, State Auditor, and the Controller. CALIFORNIA DEPARTMENT OF FINANCE Finance serves as the Governor’s chief fiscal policy advisor and has general responsibility for supervising matters concerning the state’s financial a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/20000/20010
MONITORING INCIDENTS OF LOSS OR ERROR

Chapter: 20000

Section: 20080

Legal Authority Government Code section 13401 (b)(4) Definitions INCIDENT: Examples of incidents include, but are not limited to the following: Misuse/Theft – Intentional use of public resources for an improper purpose or taking public resources without consent. F ...

https://www.dgs.ca.gov/Resources/SAM/TOC/20000/20080
AUDIT STANDARDS

Chapter: 20000

Section: 20050

(Revised and Renumbered 12/2017) Various organizations promulgate audit standards for auditors to follow. Standards are designed to enhance the quality and consistency of audits and audit reports. GC 13886.5 specifies that all state agencies that have their own internal auditors or that co ...

https://www.dgs.ca.gov/Resources/SAM/TOC/20000/20050
INTERNAL CONTROL

Chapter: 20000

Section: 20060

INTERNAL CONTROL DEFINED Internal control is defined as a process effected by an entity’s oversight body, management, and other personnel that provides reasonable assurance that the objectives of an entity will be achieved. These objectives and related risks of not achieving those objectives c ...

https://www.dgs.ca.gov/Resources/SAM/TOC/20000/20060
AUDIT COORDINATION

Chapter: 20000

Section: 20020

To prevent duplication of the annual financial audit conducted by the State Auditor, GC 8546.4(e) prescribes that except for those state agencies that are required by state law to obtain an annual audit, no state agency shall encumber funds appropriated by the Legislature for the purpose ...

https://www.dgs.ca.gov/Resources/SAM/TOC/20000/20020