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FEDERAL TRUST FUND DEPOSITS

Chapter: 17000

Section: 17125

Agencies/Departments shall process Federal Trust Fund deposits by completing a Report to State Controller of Remittance to State Treasurer form, CA 21, separate from other deposits. The remittance shall include appropriate descriptions and codes. For information on completing the CA 21, see S ...

https://www.dgs.ca.gov/Resources/SAM/TOC/17000/17125
SOFTWARE USAGE RESTRICTIONS

Chapter: 5300

Section: 5315.7

Policy: Each state entity shall ensure its Software Management Plan (SAM sections 4846.1 and 4846.2) addresses the following: Use of software and associated documentation in accordance with contract agreements and copyright laws; Enforcement of explicit rules governing the authorized installation ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5300/5315-7
ESCHEAT REVENUE - STATE CONTROLLER’S WARRANTS

Chapter: 8200

Section: 8281

State Controller’s Office (SCO) warrants that remain uncashed for one year will be canceled by the SCO and credited to an escheat revenue account in the fund from which they were drawn. SCO warrants that have been returned as unclaimed and for which the claimant cannot be located will also be ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8281
ACCOUNTING FOR PROPERTY ACQUISITIONS - TRANSFER

Chapter: 8600

Section: 8633

State agencies/departments (transferees) which acquire capital assets/property free of charge or significantly discounted from other state agencies/departments (transferors) will record the capital asset/property at the same historical cost as that recorded on the books of the transferor agency/depa ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8633
OPEN SOURCE AND CODE REUSE POLICY REQUIREMENTS

Chapter: 4900

Section: 4984.1

Legal Authority Government Code 11545 and 11546 Definitions Reference SAM 4819.2 Policy Nothing in SAM Section 4984 shall be construed to require state entities to make custom developed-code available as Open Source, if, on the facts of the particular case, disclosure of t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4900/4984-1
ENTRY NO. 25 – REVENUES COLLECTED IN ADVANCE

Chapter: 10500

Section: 10525

Purpose: This entry is made when revenues collected in advance in a prior fiscal year are credited to the revenue accounts of the fiscal year to which they apply. References: SAM section 8216 Record Revenues Collected in Advance Are Applied Debit/ Credit Account Leg ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10525
PROJECT SUMMARY PACKAGE

Chapter: 4900

Section: 4930

A Project Summary Package must be prepared and included in each Feasibility Study Report and Special Project Report. In addition, the Project Summary Package may be used to document the feasibility study for projects with a total development cost equal to or less than ten percent of the Agency/state ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4900/4930
CHECKS UNSIGNED BY THE PAYER

Chapter: 8000

Section: 8036

Departments may deposit checks received without a signature. If deposited, the signature line of the check will state the following: Signature lacking Guaranteed by (department) Depository banks have the discretion to accept or dishonor unsigned checks. If a depository bank dishono ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8036
COLLECTING EMPLOYEE ACCOUNTS RECEIVABLE

Chapter: 8200

Section: 8293.2

Government Code (GC) section 19838 requires reimbursement to the state for overpayments made to employees. Employee overpayments can arise from revolving fund salary and travel advances issued by agencies/departments and payroll warrants issued by the State Controller’s Office ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8293-2
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
COUNTERFEIT CURRENCY

Chapter: 8000

Section: 8070.1

(Renumbered from 8072.1) Banks will report cash shortages resulting from counterfeit currency to a United States Treasury agent, and agencies/departments shall remedy any cash shortages as outlined in SAM Section 8070. The United States Treasury agent’s receipt or a letter on bank letterhead w ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8070-1
REVERSION OF UNCLAIMED MONEY

Chapter: 18000

Section: 18424.7

Government Code Section 16374 provides for the reversion of unclaimed money after it has been on deposit in the Special Deposit Fund and remained unclaimed for two years. The State Controller’s Office will notify agencies/departments of the reverted amounts. Agencies/Departments will note the ...

https://www.dgs.ca.gov/Resources/SAM/TOC/18000/18424-7
ENTRY NO. 26–APPLY REIMBURSEMENTS COLLECTED IN ADVANCE

Chapter: 10500

Section: 10526

Purpose: This entry is made when reimbursements collected in advance are credited to the reimbursement accounts of the fiscal year to which they apply. References: SAM Sections 8216, 8453, and 10449 Apply Reimbursements Collected in Advance Debit/ Credit Accou ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10526
DEFINITIONS

Chapter: 1800

Section: 1825.3

For the purposes of SAM Section 1825 – 1825.5, the following definitions are used: Alterations - Any construction or renovation to an existing structure, other than repair, for the purpose of maintenance or addition. Modifications and Maintenance Repairs - Making alterations to an existing ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1800/1825-3
GOVERNMENTAL ACCOUNTING – KEY DIFFERENCES

Chapter: 7200

Section: 7210

(Revised and Renumbered from section 7130) There are some key differences in the accounting and financial reporting for governments versus commercial business enterprises. Some of the key differences include: The purpose of government, which is to provide services to the citizenry, not to m ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7210
PLAN OF FINANCIAL ADJUSTMENT - PURPOSE

Chapter: 8400

Section: 8452

A Plan of Financial Adjustment (PFA) is a plan proposed by a state agency/department to allocate costs paid from one fund or appropriation to other funds or appropriations. The purpose of a PFA is to eliminate the use of multiple claims for an invoice or payroll charge applicable to more than ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8452
DEFINITION OF FEDERAL FUNDS

Chapter: 17000

Section: 17105

Agencies/Departments will use the following definition of federal funds to identify money remitted to the State Treasury, which shall be deposited in the Federal Trust Fund: Federal funds are all moneys received directly from the federal government. The expenditure of these funds is administe ...

https://www.dgs.ca.gov/Resources/SAM/TOC/17000/17105
AGENCY INFORMATION OFFICER AND STATE ENTITY CHIEF INFORMATION OFFICER RESPONSIBILITIES

Chapter: 4800

Section: 4815

Within the authority of Government Code (GC) Section 11545 and 11546, the Director of the California Department of Technology (CDT) shall be responsible for providing technology direction to Agency Chief Information Officers (AIOs) and state entity Chief Information Officers (CIOs) to: Integr ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4800/4815
ELECTRIC VEHICLE SUPPLY EQUIPMENT (EVSE) REQUIREMENTS FOR LEASED FACILITIES

Chapter: 1300

Section: 1313.11

A. Overview Any state agency (hereinafter “client agency”) executing a lease or lease renewal for an office, warehouse, laboratory, or other specialized facility in a privately-owned building, where state fleet vehicle(s) may be domiciled on site, where the firm term of the ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1300/1313-11
ACCOUNTING FOR WITHHELD PAYMENTS

Chapter: 8700

Section: 8795

Rule, regulation, law or agency practice may require that a certain amount be withheld from amounts owing a person or entity. Unless otherwise provided by law, when payments are made and an amount is withheld an entry will be made in the records to record such amount withheld, except that amounts re ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8700/8795

Search DGS

241 - 260 of 635 Results

FEDERAL TRUST FUND DEPOSITS

SOFTWARE USAGE RESTRICTIONS

ESCHEAT REVENUE - STATE CONTROLLER’S WARRANTS

ACCOUNTING FOR PROPERTY ACQUISITIONS - TRANSFER

OPEN SOURCE AND CODE REUSE POLICY REQUIREMENTS

ENTRY NO. 25 – REVENUES COLLECTED IN ADVANCE

PROJECT SUMMARY PACKAGE

CHECKS UNSIGNED BY THE PAYER

COLLECTING EMPLOYEE ACCOUNTS RECEIVABLE

SAVINGS AND LOAN ASSOCIATION AND CREDIT UNION ACCOUNTS

COUNTERFEIT CURRENCY

REVERSION OF UNCLAIMED MONEY

ENTRY NO. 26–APPLY REIMBURSEMENTS COLLECTED IN ADVANCE

DEFINITIONS

GOVERNMENTAL ACCOUNTING – KEY DIFFERENCES

PLAN OF FINANCIAL ADJUSTMENT - PURPOSE

DEFINITION OF FEDERAL FUNDS

AGENCY INFORMATION OFFICER AND STATE ENTITY CHIEF INFORMATION OFFICER RESPONSIBILITIES

ELECTRIC VEHICLE SUPPLY EQUIPMENT (EVSE) REQUIREMENTS FOR LEASED FACILITIES

ACCOUNTING FOR WITHHELD PAYMENTS