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Individual Trip Approval

Chapter: 700

Section: 0764

Use STD. 257 for individual trip approval in the following cases: A blanket approval and travel plan have been submitted but not yet approved. The trip is not covered by SAM Section 0762. The trip involves unusual circumstances, public interest, or possible questions of propriety. Some examples ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0764
YEAR-END REPORT NO. 1, REPORT OF ACCRUALS TO CONTROLLER'S ACCOUNTS

Chapter: 7900

Section: 7952

The Year-End Report No. 1, Report of Accruals to Controller’s Accounts, provides the State Controller’s Office (SCO) with accrual amounts reflected in the agency/department's records but not posted in the accounts maintained by the SCO as of June 30. The SCO uses the accruals to p ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7952
ACCOUNT NO. 3750, UNAPPORTIONED TAXES

Chapter: 10400

Section: 10453

Normal Balance: Credit Purpose: This account shows the amount of money which is subject to apportionment to other funds or local governments. Subsidiaries: Schedules or files of appropriate documents. Normal Entries: Entry Number Debits Entry Number Credits ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10453
INTRODUCTION

Chapter: 8200

Section: 8200

As used in this chapter, the term “income” refers to revenue, reimbursements, or abatements, and receipts not otherwise classified. Instructions in this chapter apply to income of all funds unless another accounting treatment is provided for by law or special instructions issued by the D ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8200
ENTRY NO. 7 – DEPOSIT OF GENERAL CASH

Chapter: 10500

Section: 10507

Purpose: To record general cash received for deposit in the agency/department’s general checking account maintained with the State Treasurer’s Office. References: SAM sections 8000, 8031, 8090, 8093, and 10510 Record General Cash Received Debit/ Credit Account Legacy ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10507
NON-FEDERAL RECOVERIES – COST RECOVERY

Chapter: 9200

Section: 9217

(Revised and renumbered from 8756.2) Agencies/departments which receive reimbursements from any source other than federal funding sources will also ensure that full costs are included in charges for goods provided and services performed. The basic principles and cost elements included are the same a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9217
GENERAL OBLIGATION (GO) BONDS

Chapter: 6800

Section: 6842

Definition: General Obligation (GO) bonds are a form of long-term borrowing in which the state issues municipal securities and pledges the full faith and credit of the General Fund for repayment. Bonds are repaid over many years through semi-annual debt service payments. The ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6842
COLLECTING FROM ANOTHER STATE AGENCY/DEPARTMENT

Chapter: 8200

Section: 8293.3

Pursuant to Government Code section 11255, an agency/department that provides services to another agency/department may recover outstanding receivables by submitting a transaction request to the State Controller’s Office (SCO) through the Transaction Request Intake System (TRIS) to ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8293-3
YEAR-END REPORT NO. 2, ACCRUAL WORKSHEET

Chapter: 7900

Section: 7953

The Year-End Report No. 2, Accrual Worksheet, provides agencies/departments with a uniform and systematic method of compiling year-end accruals. It is the supporting worksheet for Report No. 1, Report of Accruals to Controller’s Accounts. The accruals consist of the assets, liabilities, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7953
CONSOLIDATION OF INTRA-AGENCY REQUESTS

Chapter: 3500

Section: 3553

Agencies should make every effort to consolidate their requirements of similar items into a single purchase estimate. Items should be ordered in quantities sufficient for a reasonable period and consistent with future needs and available storage space. Agency procedures which result in the submissio ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3553
DEPOSITS – INTRODUCTION

Chapter: 8000

Section: 8030

Agencies/Departments must comply with all applicable SAM sections regarding the preparation, depositing, reporting, and correction of deposits made into the centralized State Treasury System. Agencies/Departments shall report deposits in a timely and accurate manner to expedite the reconcilia ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8030
OPENING AN ACCOUNT IN THE CENTRALIZED STATE TREASURY SYSTEM

Chapter: 8000

Section: 8001.1

Agencies/departments must submit a letter to the Department of Finance, Fiscal Systems and Consulting Unit (FSCU) requesting approval to open an account in the Centralized State Treasury System (CTS). The steps below outline the process to open an account in the CTS. The request must includ ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8001-1
TERMS AND DEFINITIONS

Chapter: 1100

Section: 1101

Consulting Agencies. Refers to clearinghouses and State, local, and nonprofit agencies that participate in the preparation and review of State plans. These include agencies that run related programs, serve the same clients, or offer special expertise on clients or services. DOF. The Department ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1100/1101
ENTRY NO. A–3, ACCRUE ACCOUNTS RECEIVABLE ABATEMENTS AND REIMBURSEMENTS

Chapter: 10600

Section: 10602

Purpose: To accrue accounts receivable abatements and reimbursements for the fiscal year just ended. This entry is reversed in the new fiscal year. References: SAM Sections 7620, 8287, 8295, 8296, and 10407 Accrue Abatements and Reimbursements Debit/ Credit Account ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10602
STATUTORY PROVISIONS AND APPLICATION STATUTORY PROVISIONS

Chapter: 4800

Section: 4810

The following provisions apply to all Agencies/state entities. State entities include every state office, officer, department, division, bureau, board, and commission, including Constitutional Officers. State entities do not include the University of California, California State University, the Stat ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4800/4810
BUILDING ALTERATIONS

Chapter: 1300

Section: 1330.2

When an agency determines the need for a building alteration in a DGS-owned or managed building and funding of the proposal is approved, FMD will complete the project with its in-house staff, or hire a private contractor. If a private contractor is hired, FMD will obtain contract approval/execute an ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1300/1330-2
ACCOUNT NO. 4050, INTERFUND LOANS PAYABLE

Chapter: 10400

Section: 10456.5

Normal Balance: Credit Purpose: This account shows the liability amount for repayable loans between funds which are not expected to be repaid within the current or ensuing fiscal year. Subsidiaries: File of applicable documents. Normal Entries: Entry Number Debits ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10456-5
ACCOUNT NUMBER 2170, INTERFUND LOANS RECEIVABLE

Chapter: 10400

Section: 10429.5

Normal Balance: Debit Purpose: This account shows the receivable amount of repayable loans between funds which is not expected to be collected within the current or ensuing fiscal year. Subsidiaries: File of applicable documents. Normal Entries: Entry Number Debits Entry Number ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10429-5
CHANGING PHYSICIANS

Chapter: 2500

Section: 2582.3

If an employee has not notified the department that he/she wishes to be treated by a personal physician, the department has the right to direct the employee's medical treatment. After the initial medical evaluation with an MPN doctor an employee has the right to choose another primary treating physi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2500/2582-3
TYPES OF APPROPRIATION

Chapter: 8300

Section: 8326

Agency/department accounting staff should be familiar with the types of appropriations and appropriation terminology to ensure that budget information is properly reflected in the accounting records. Standard Appropriation A regular Budget Act appropriation is an authorization for a specific agency/ ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8326