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301 - 320 of 519 Results

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
ROLE OF THE DEPARTMENT OF FINANCE - FISCAL SYSTEMS AND CONSULTING UNIT

Chapter: 7000

Section: 7030

The Department of Finance, Fiscal Systems and Consulting Unit (FSCU) sets the statewide fiscal and accounting policies as required by Government Code sections 13300 and 13310. Government Code section 13300 mandates Finance to develop, install, and supervise a modern and complete system of ac ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7000/7030
LIST OF YEAR-END REPORTS AND THEIR DISTRIBUTION

Chapter: 7900

Section: 7951

7951 Illustration lists the required year-end financial reports, their distribution, and applicable State Administrative Manual references. Agencies/Departments shall submit one certification letter per fund. Each certification letter must have an original or electronic signature of authorizati ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7951
OUT-SERVICE TRAINING—REGISTRATION FEES

Chapter: 8100

Section: 8120.3

Out-service training refers to training sponsored or coordinated by sources other than the State of California, e.g., courses, training sessions, conferences, conventions, workshops, and technology-based training. Agencies/Departments may pay registration fees for departmental approved out-service t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8120-3
FEASIBILITY STUDY REPORTS

Chapter: 4500

Section: 4511

As required by SAM, a feasibility study may be required prior to the encumbrance or expenditure of funds on defined information technology projects. If an information technology project also incorporates public safety communications services or equipment, a copy of the FSR should be sent to OPSCS at ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4500/4511
ACCOUNT NUMBER 2040, INVESTMENT IN INTERFUND BUILDING AND CONSTRUCTION LOANS

Chapter: 10400

Section: 10428

Normal Balance: Debit Purpose: This account shows investments in state buildings and other state capital outlay projects evidenced by documents other than certificates issued pursuant to the State Building Construction Act of 1955. Subsidiaries: Investments Ledger Normal Entries: Entry Numb ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10428
DEFINITIONS

Chapter: 6000

Section: 6710

For the purposes of this section: An information technology (IT) activity is classified as either new or existing, and is defined as: (a) an IT project, comprised of one-time development and continuing operations/maintenance components, or (b) an ongoing IT effort, such as technical, production, o ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6710
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. 9 – WRITE-OFF OF ACCOUNTS RECEIVABLE

Chapter: 10500

Section: 10509

Purpose: To record the write-off of outstanding accounts receivable (AR) from the agency’s/department’s accounts. References: Government Code sections 12438 and 13941 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10509
ADMINISTRATION OF THE CAPITAL OUTLAY PROGRAM

Chapter: 6800

Section: 6813

(Revised and Renumbered from 6840.) Sections 6813 to 6835 address policies and procedures related to the fiscal administration of funded capital outlay projects. The primary oversight entities are the State Public Works Board (PWB) and the Department of Finance (Finance). Although long-term an ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6813
ADMINISTRATION OF THE CAPITAL OUTLAY PROGRAM

Chapter: 6800

Section: 6840

Sections 6840–6869 address policy and procedures for fiscal administration of funded capital outlay projects. The primary oversight entities are PWB, DOF, and the Joint Legislative Budget Committee (JLBC). Although long-term and interim financing for capital outlay projects are part of project ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6813/05-01-1998-6840
ACCOUNT NO. 9821, INTERFUND INTREST REVENUE

Chapter: 10400

Section: 10471

Normal Balance: Credit Purpose: This account shows the amount of interest received and/or accrued on loans to other funds for buildings and construction or other special purposes. It will be used only upon approval of Department of Finance, Fiscal Systems and Consulting Unit. Subsidiaries: None ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10471
ENTRY NO. 18 - EXPENDITURES ARE REPORTED BY A CONSTRUCTION AGENCY/DEPARTMENT

Chapter: 10500

Section: 10518

Purpose: To record the expenditures reported by a construction agency/ department against the prepayment amount for capital outlay projects to reflect the amount still unexpended. References: SAM sections 6868, 8636, and 10537 Record Reduction of Prepayment Amount Debit/ Credi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10518
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
LEGAL BASIS FOR BUDGETARY CONTROL

Chapter: 6000

Section: 6503

The following summaries are intended to serve as a guide to the applicable laws affecting budgetary control. Read the law, not the summary, for an accurate and complete understanding. 1. Government Code provisions relating to fiscal year budgets: Section 13070: Gives the Department of Finance gene ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6503
USEFUL LIFE

Chapter: 8600

Section: 8617

Useful life is the period of time during which a capital asset/property provides service. Capital assets/property for state agencies/departments using FI$Cal have standard estimated useful lives for all asset classifications. For agencies/departments deferred/exempt from using FI$Cal, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8617
CASH ACCOUNTABILITY OF THE STATE TREASURY

Chapter: 8800

Section: 8835

(Revised and renumbered from 8880: 06/2023) Government Code section 12413 requires the State Controller to maintain a record of the cash accountability of the State Treasurer. As transactions are posted to and from the Centralized Treasury System and state funds, they are also recorded in ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8800/8835
FULL COST RECOVERY - ACCOUNTING FOR COSTS

Chapter: 9200

Section: 9212

(Revised and renumbered from 8757) Agencies/departments will account for reimbursements, including receipts from the federal government, according to the following cost categories: Direct Costs Departmental Indirect Costs Central Service Costs Accountability by these cost categories encourages ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9212
ACCOUNT NO. 3520, PROJECT DEPOSITS

Chapter: 10400

Section: 10450

Normal Balance: Credit Purpose: This account shows the amount of accountability to other agencies for prepayments for specific projects. The unexpended portion of such prepayments is shown in Account No. 1140 and the amount expended on open projects is shown in Account No. 2350. Subsidiaries: W ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10450
ACCOUNT NO. 5390, OTHER RESERVES

Chapter: 10400

Section: 10462

Normal Balance: Credit Purpose: This account shows the amount of any reserve not otherwise classified. It is used as a reserve for condemnation deposits, contra to Account No. 2730. Subsidiaries: Various, depending on the nature of the accounts. Normal Entries: Entry No. Deb ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10462

Search DGS

301 - 320 of 519 Results

ESCHEAT REVENUE - STATE CONTROLLER’S WARRANTS

ROLE OF THE DEPARTMENT OF FINANCE - FISCAL SYSTEMS AND CONSULTING UNIT

LIST OF YEAR-END REPORTS AND THEIR DISTRIBUTION

OUT-SERVICE TRAINING—REGISTRATION FEES

FEASIBILITY STUDY REPORTS

ACCOUNT NUMBER 2040, INVESTMENT IN INTERFUND BUILDING AND CONSTRUCTION LOANS

DEFINITIONS

REVERSION OF UNCLAIMED MONEY

ENTRY NO. 9 – WRITE-OFF OF ACCOUNTS RECEIVABLE

ADMINISTRATION OF THE CAPITAL OUTLAY PROGRAM

ADMINISTRATION OF THE CAPITAL OUTLAY PROGRAM

ACCOUNT NO. 9821, INTERFUND INTREST REVENUE

ENTRY NO. 18 - EXPENDITURES ARE REPORTED BY A CONSTRUCTION AGENCY/DEPARTMENT

ACCRUALS TO TRUST ACCOUNTS

LEGAL BASIS FOR BUDGETARY CONTROL

USEFUL LIFE

CASH ACCOUNTABILITY OF THE STATE TREASURY

FULL COST RECOVERY - ACCOUNTING FOR COSTS

ACCOUNT NO. 3520, PROJECT DEPOSITS

ACCOUNT NO. 5390, OTHER RESERVES