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ENTRY NO. 4 – PAYROLL FILE EXPENDITURES

Chapter: 10500

Section: 10504

Purpose: This entry is made to record agency/department payroll expenditures. Under the Uniform State Payroll System, agency/department payrolls are prepared by the State Controller's Office (SCO), and salary warrants are drawn on the State Payroll Revolving Fund (SPRF). The SCO transfers the gross ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10504
PUBLIC-USE FORMS INVENTORY

Chapter: 1700

Section: 1740

Government Code Section 14771(a)(12) requires that forms used by the public (including businesses) have assigned control numbers. The agency form number serves this purpose and must appear on the form as part of the identification. See SAM Section 1720. An agency may not ask for or require ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1700/1740
PROJECT APPROVAL LIFECYCLE PROCESS

Chapter: 4900

Section: 4927

Each Agency/state entity must follow a systematic, analytical process for evaluating and documenting the analysis of proposed IT projects, as defined in SAM Section 4819.2. This process includes: Developing an understanding of a problem (or opportunity) in terms of its effect on the Agency/state e ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4900/4927
INTANGIBLE ASSETS-INTERNALLY GENERATED INTANGIBLE ASSETS

Chapter: 8600

Section: 8615.3

Intangible assets are considered internally generated if they are created or produced: By an agency/department. An entity contracted by the agency/department. If they are acquired from a third party but require more than a minimal incremental effort on the part of the agency/department to achiev ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8615-3
SHORTAGES, REPLENISHMENT, AND REPORTING REQUIREMENTS

Chapter: 8100

Section: 8150.2

An agency/department’s revolving fund may consist of change funds, cash purchase funds, or cash payment funds. For a description of the cash overages, see SAM Section 8070. Shortages A cash shortage represents any moneys due to the state. Agencies/Departments shall follow the collection ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8150-2
INTRODUCTION TO YEAR-END FINANCIAL REPORTS

Chapter: 7900

Section: 7950

Agencies/departments must follow the instructions in the State Administrative Manual (SAM) to prepare and submit accurate year-end reports to the SCO. In addition, Finance provides annual year-end trainings, eLearning, and other useful resources on its website. Agencies/departments should refer to t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7950
SPECIAL PASSENGER VEHICLES

Chapter: 3600

Section: 3620.2

Elective constitutional officers and members of the Governor's Cabinet may be provided with the make and model of vehicle the officer deems necessary, equipped as they desire. Vehicles other than types listed in SAM Section 3620.1, such as trucks, buses, station wagons, and small equipment, will be ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3600/3620-2
INTANGIBLE ASSETS - LAND USE RIGHTS

Chapter: 8600

Section: 8615.2

Land use rights include easements or mineral, timber, and water rights. Land use rights acquired in a transaction that does not involve acquiring the associated land should be reported as an intangible asset. In contrast, land use rights acquired with a land purchase are reported as land. Land use r ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8615-2
ACCOUNTS RECEIVABLE

Chapter: 7800

Section: 7814

An accounts receivable subsidiary ledger, and/or file, is maintained for receivables as circumstances warrant. A separate section is maintained for each applicable receivable account on an open item basis. When a file is used, a copy of each invoice is placed in the file when prepared and is removed ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7814
AUTHORITY

Chapter: 1800

Section: 1835.2

Executive Order B-18-12 mandates that DGS work with other state agencies to develop and implement policies and procedures for the operation and maintenance of state buildings to achieve operating efficiency improvements and water and resource conservation, and to continually update and incorporate t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1800/1835-2
DETAIL TO BE SHOWN ON REPORT TO STATE CONTROLLER OF REMITTANCE TO STATE TREASURER

Chapter: 8000

Section: 8091.1

General The Report to State Controller of Remittance to State Account, CA 21A, and Report to State Controller of Remittance to State Treasurer, CA 21, are also known as remittance advices (RA). All account coding shall be displayed on the RA without any attachments or schedules. The State Co ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8091-1
ELECTRONIC SIGNATURES FOR STATE CONTRACT DOCUMENTS

Chapter: 1200

Section: 1240

Purpose This policy permits the use of electronic signatures (hereafter “e-Signatures” or e-Sign) in conducting state procurement operations. Policy The Department of General Services Procurement Division permits the use of e-Signatures on all contract documents. E-Signatures: Stat ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1200/1240
ENTRY NO. 28 – CLAIM FILED FOR ACQUISITION OF PROPERTY UNDER CONDEMNATION PROCEEDINGS

Chapter: 10500

Section: 10528

Purpose: To record the payment against the agency/department's fund and appropriation in settlement of a condemnation proceeding for acquisition of real property. In settlement of some condemnation proceedings, payment is made to the grantor (property owner) from the agency/department's fund and app ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10528
DISPOSAL OF SURPLUS PERSONAL PROPERTY

Chapter: 3500

Section: 3520

Prior to an agency’s disposal of any state-owned personal surplus property, other than vehicles and mobile equipment (See SAM Sections 4111 through SAM Sections 4112 for Disposition of Vehicles and Mobile Equipment), the agency must obtain approval from the State and Federal Property Reuse Pro ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3520
MANAGING AND REPORTING ABSENCES - COLLECTIVE BARGAINING ACTIVITIES

Chapter: 8500

Section: 8594.4

Certain designated employees are allowed to take paid leaves of absence to participate in employer/employee collective bargaining activities. Employee organizations will repay the state for the paid leave of absence time employees spend away from work on collective bargaining issues. The agen ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8500/8594-4
OFFICE EQUIPMENT UTILIZATION OF SURPLUS PROPERTY

Chapter: 3600

Section: 3671

A review procedure will be established within each agency or institution to determine that the expenditure is necessary and that all possible sources of surplus office equipment, including the Office of Procurement, Surplus Property Section, Department of General Services, have been considered. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3600/3671
ACCOUNT NUMBER 2350, CONSTRUCTION WORK IN PROGRESS

Chapter: 10400

Section: 10434

Normal Balance: Debit Purpose: This account shows the amount expended on capital outlay projects that are not yet completed and, therefore, cannot be capitalized in the capital assets accounts. Subsidiaries: File of Expenditure Reports for projects constructed by other departments. Work Order Ledger ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10434
ABATEMENTS

Chapter: 8200

Section: 8288

Abatements are specific types of receipts that are recorded as a reduction to an expenditure that has already been made. Examples of abatements include rebates from vendors for defective or returned merchandise, jury duty and witness fees, refunds from salary overpayments, and property damage or los ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8288
CLASSIFYING PROPERTY - IMPROVEMENTS OTHER THAN BUILDINGS (LAND IMPROVEMENTS)

Chapter: 8600

Section: 8610.3

(Revised 10/2020 and renumbered from 8613) Improvements other than buildings (land improvements) consist of permanent improvements that add value to land but do not have an indefinite useful life. The improvements may be associated with a specific building, but would not be an improvement of the bui ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8610-3
RECORD OF CREDIT CARDS

Chapter: 8700

Section: 8711

(Revised and Renumbered from 8711.1.) Agencies/Departments will designate an accounting officer responsible for overseeing credit cards issued to employees. The accounting officer will maintain a record of all credit card accounts. The cardholder shall immediately notify the credit card company and ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8700/8711

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261 - 280 of 635 Results

ENTRY NO. 4 – PAYROLL FILE EXPENDITURES

PUBLIC-USE FORMS INVENTORY

PROJECT APPROVAL LIFECYCLE PROCESS

INTANGIBLE ASSETS-INTERNALLY GENERATED INTANGIBLE ASSETS

SHORTAGES, REPLENISHMENT, AND REPORTING REQUIREMENTS

INTRODUCTION TO YEAR-END FINANCIAL REPORTS

SPECIAL PASSENGER VEHICLES

INTANGIBLE ASSETS - LAND USE RIGHTS

ACCOUNTS RECEIVABLE

AUTHORITY

DETAIL TO BE SHOWN ON REPORT TO STATE CONTROLLER OF REMITTANCE TO STATE TREASURER

ELECTRONIC SIGNATURES FOR STATE CONTRACT DOCUMENTS

ENTRY NO. 28 – CLAIM FILED FOR ACQUISITION OF PROPERTY UNDER CONDEMNATION PROCEEDINGS

DISPOSAL OF SURPLUS PERSONAL PROPERTY

MANAGING AND REPORTING ABSENCES - COLLECTIVE BARGAINING ACTIVITIES

OFFICE EQUIPMENT UTILIZATION OF SURPLUS PROPERTY

ACCOUNT NUMBER 2350, CONSTRUCTION WORK IN PROGRESS

ABATEMENTS

CLASSIFYING PROPERTY - IMPROVEMENTS OTHER THAN BUILDINGS (LAND IMPROVEMENTS)

RECORD OF CREDIT CARDS