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ACCRUALS TO TRUST ACCOUNTS

Chapter: 19000

Section: 19305

In order to properly report the financial status of a Trust Account in the Analysis of Change in Fund Balance (Statement of Operations), agencies/departments will record the following accruals on June 30: Accounts Payable for transactions debited to subsidiary accounts in the depositor’s led ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19305
GUARANTY DEPOSITS

Chapter: 19000

Section: 19410

Agencies/Departments may hold guaranty and/or performance deposits, consisting of securities or cash, to ensure compliance with various legal requirements. The State Treasurer’s Office holds negotiable securities for safekeeping. Negotiable securities are defined as any security that can be l ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19410
DOCUMENTATION

Chapter: 19000

Section: 19440.1

Agencies/Departments shall retain documentation that supports each established trust account that specifies or includes the following: Type of trust Donor or source of trust moneys Purpose of the trust Statute Reference (if applicable) Time constraints Authorized persons to withdraw or expend ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19440-1
SPECIAL ACCOUNTING PROCEDURES FOR TRUST AND AGENCY FUNDS OUTSIDE THE STATE TREASURY

Chapter: 19000

Section: 19400

Trust and Agency Funds outside the State Treasury (i.e., money or property in the custody of a state agency/department not required to be deposited in a fund in the State Treasury) generally fall into the following types: State Veterans' Home Post Fund Agriculture Marketing Trusts ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19400
DEPOSITORS' SECURITIES

Chapter: 19000

Section: 19422

Agencies/Departments shall issue pre-numbered property receipts for securities received from private individuals and indicate the par or face value. For non-par stock, agencies/departments shall assign an arbitrary value of one dollar per share. The amounts for securities on the property rece ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19422
DEPOSITORS' SUNDRY PERSONAL PROPERTY

Chapter: 19000

Section: 19424

Sundry personal property is personal property other than cash or securities. Agencies/Departments shall issue pre-numbered property receipts for sundry personal property received from private individuals. No values shall be assigned to the property. Agencies/Departments shall retain document ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19424
SAFEKEEPING

Chapter: 19000

Section: 19423

Securities (e.g., stocks, bonds, treasury bills, notes, and letters of credit) will be kept in a safe or vault. The agency/department facilities may be used or the securities may be transmitted to the State Treasurer’s Office (STO) for safekeeping. If securities are transmitted to the STO, the ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19423
SAVINGS AND LOAN ASSOCIATION AND CREDIT UNION ACCOUNTS

Chapter: 19000

Section: 19463

Agencies/Departments may be authorized either by statute or by approval from the Department of Finance, Fiscal Systems and Consulting Unit (FSCU), to deposit state moneys with savings and loan associations or credit unions outside the centralized State Treasury System (CTS). Agencies/Departme ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19463
BANK ACCOUNTS

Chapter: 19000

Section: 19462

Agencies/Departments may be authorized either by statute or by approval from the Department of Finance, Fiscal Systems and Consulting Unit (FSCU) to deposit moneys not under the control of the State Treasurer’s Office (STO) in banks outside of the Centralized Treasury System (CTS). Agencies/De ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19462
SECURITIES

Chapter: 19000

Section: 19464

Agencies/Departments that invest trust moneys in securities (e.g., stocks, bonds, treasury bills, notes, and letters of credit) may make arrangements with the State Treasurer’s Office (STO) or, in some instances, with the California Public Employees' Retirement System, to handle purchas ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19464
PRIVATE TRUSTS

Chapter: 19000

Section: 19420

Private trusts consist of money, securities, or sundry personal property held by agencies/departments for specific individuals, e.g., inmates, students, and state hospital residents. The agency/department acts as custodian of the private individual's assets to the State Treasury for custody. Agencie ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19420
INTEREST-BEARING PRIVATE TRUST ACCOUNTS

Chapter: 19000

Section: 19420.1

(Revised and Renumbered from 19420.3) Except where prohibited by law, agencies/departments shall deposit private trust moneys in an interest-bearing account at federally insured financial institutions. This requirement does not apply to trust moneys held in reserve for the daily cash needs of ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19420-1
TRUST INVESTMENT

Chapter: 19000

Section: 19460

Agencies/Departments shall obtain prior approval from the Department of Finance before investing funds or engaging in the sale or exchange of securities. Agencies/Departments listed in Government Code section 11012 or exempted by other statutes do not require prior Finance approval. Agencies/ ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19460
SPECIAL PURPOSE TRUSTS

Chapter: 19000

Section: 19440

Gifts or grants may be donated to the state for specific purposes (e.g., conducting research in a particular field, assisting deserving students, providing money or other resources for the education or entertainment of an institution&rsqu ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19440
DEPOSITORS' CASH

Chapter: 19000

Section: 19421

Agencies/Departments shall prepare cash receipts in accordance with the provisions of SAM Section 8020 except that agencies/departments may prepare a cash receipt or provide a statement to notify a depositor of any money received from another party for credit to the depositor’s account. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19421
DISPOSITION OF DEPOSITOR’S PERSONAL PROPERTY

Chapter: 19000

Section: 19425

Renumbered from 19425.1, 19425.2, and 19425.3 Institutions may be facilities (e.g., prisons) where depositors are incarcerated. Institutions shall review their records annually to determine if they are in possession of any depositor’s (e.g., inmates) personal property that requires dispositio ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19425
Employee Physical Exams

Chapter: 100

Section: 0191

When physical examinations are required for pre-employment or as a condition of employment, the state will provide or pay for them. The applicant must pay for any more studies or exams beyond the approved level. The California Department of Human Resources (CalHR) is responsible for ensuring th ...

https://www.dgs.ca.gov/Resources/SAM/TOC/100/0191
Requests for Approval

Chapter: 100

Section: 0170

DOF and DGS are responsible for generally supervising all matters concerning the financial and business policies of the State. Unless exempted, all State agencies must have their contracts and agreements approved by DGS. Changes in financial and business policies must be approved before negotiations ...

https://www.dgs.ca.gov/Resources/SAM/TOC/100/0170
Statewide Telework Policy

Chapter: 100

Section: 0181

Intended Audience This policy applies to all state of California agencies, departments, boards, commissions, and offices (departments). Departments are responsible for ensuring compliance with the provisions of this policy. Overview The purpose of this policy is to provide the structure needed for e ...

https://www.dgs.ca.gov/Resources/SAM/TOC/100/181
Development and Enforcement of Policy

Chapter: 100

Section: 0110

DGS develops policies and procedures to ensure effective departmental operations. DGS also enforces its polices, investigates and holds proceedings as it deems necessary to conserve the rights and interests of the State. See Government Code Section 14600.

https://www.dgs.ca.gov/Resources/SAM/TOC/100/0110