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ACCOUNT NUMBER 1510, DUE FROM FEDERAL GOVERNMENT

Chapter: 10400

Section: 10415

Normal Balance: Debit Purpose: This account shows the amount receivable from the Federal Government other than reimbursements. Subsidiaries: Accounts Receivable Ledger or File Normal Entries: Entry No. Debits Entry No. Credits A-3 Year-End accruals are re ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10415
ACCOUNT NUMBER 1315, ACCOUNTS RECEIVABLE—DISHONORED CHECKS

Chapter: 10400

Section: 10410

Normal Balance: Debit Purpose: This account shows the amounts charged to persons because their checks have been dishonored by banks. As dishonored checks are redeposited or substituted with other checks or legal tender, the account is credited. Subsidiaries: File of Uncleared Bank Debit Notices Norm ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10410
ACCOUNT NUMBER 1600, PROVISION FOR DEFERRED RECEIVABLES

Chapter: 10400

Section: 10417

Normal Balance: Credit Purpose: This account shows the amount provided for receivables not collectible within one year and any other receivables for which a full deferral is deemed appropriate or required by law. Subsidiaries: None Normal Entries: Entry Number Debits Entry Number ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10417
ACCOUNT NUMBER 2013, PREMIUM ON SECURITIES

Chapter: 10400

Section: 10424

Normal Balance: Debit Purpose: This account shows the unamortized premium on securities purchased at more than par value. Premium is amortized during the expected holding period or the securities using the "interest method" which yields an equal periodic rate of interest. Subsidiaries: Investments L ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10424
ACCOUNT NUMBER 1400, DUE FROM OTHER FUNDS OR APPROPRIATIONS

Chapter: 10400

Section: 10414

Normal Balance: Debit Purpose: This account shows the amounts due from other funds or appropriations by reason of statutory provisions relating to allocation of moneys among funds and other special circumstances. At year-end, it includes amounts receivable for revenues collected and/or accrued for i ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10414
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
LEGISLATIVE ANALYST'S OFFICE

Chapter: 7300

Section: 7360

The Legislative Analyst is appointed by the Joint Legislative Budget Committee. The Legislative Analyst's Office (LAO), created in 1941, acts as the Legislature's nonpartisan fiscal and policy advisor. The LAO serves as the “eyes and ears” for the Legislature to ensure the executive bran ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7360
POOLED MONEY INVESTMENT BOARD

Chapter: 7300

Section: 7350

The Pooled Money Investment Board (PMIB), created by the Legislature in 1955, is comprised of the State Treasurer as chairperson, the State Controller, and the Director of Finance. The purpose of the PMIB is to design and administer an effective cash management and investment program, called the Poo ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7350
CALIFORNIA STATE AUDITOR’S OFFICE

Chapter: 7300

Section: 7380

The California State Auditor’s Office (State Auditor) was created in 1993 and serves as the state’s independent external auditor. To assure its independence, the law frees the State Auditor from the control of the executive and legislative branches. The State Auditor promotes the effecti ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7380
DEPARTMENT OF HUMAN RESOURCES

Chapter: 7300

Section: 7370

The Department of Human Resources (CalHR) is responsible for issues related to employee salaries and benefits, job classifications, civil rights, training exams, recruitment, and retention. In conjunction with other state departments, CalHR does the following: Develops management's negotiat ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7370
DEPARTMENT OF GENERAL SERVICES

Chapter: 7300

Section: 7340

The Department of General Services (DGS) serves as the business manager for the State of California. The DGS does the following: Sets state procurement and acquisition policies. Provides real estate management and design. Provides asset management and planning and property sales and acqui ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7340
STATE CONTROLLER'S OFFICE

Chapter: 7300

Section: 7320

The State Controller is the chief fiscal officer who is elected by a vote of the people every four years and serves as a member of fiscally oriented state boards and commissions. The State Controller’s Office (SCO) does the following: Maintains central control accounts for all funds i ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7320
GENERAL

Chapter: 7300

Section: 7300

The state's organization for fiscal management provides control over the state's expenditures, protection of the state's assets, and management of the state's funds. The following sections briefly describe the functions of the various agencies/departments that manage the state’s fiscal a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7300
DEPARTMENT OF FINANCE

Chapter: 7300

Section: 7310

The Department of Finance (Finance) has general powers of supervision over all matters concerning the financial policies of the state. (See Government Code section 13070 et seq.) The Director of Finance is appointed by the Governor and sits on several fiscally oriented boards and commissions. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7310
STATE TREASURER'S OFFICE

Chapter: 7300

Section: 7330

The State Treasurer is an elected state fiscal officer and sits on approximately forty boards and commissions. The State Treasurer’s Office (STO) provides banking services for state government with a minimum interest and service cost and a maximum yield on investments. The STO does the followi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7330
REVENUE

Chapter: 8200

Section: 8210

Revenues provide the major source of financing for the state. Generally, revenues are derived from taxes, licenses, fees, fines, and receipts from the federal government or investment earnings. General Revenue Recognition Policy Revenues of governmental funds are recognized on a modified accrual ba ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8210
INTERFUND TRANSFERS

Chapter: 8200

Section: 8290.6

Deleted and renumbered to 8217 to move all the revenue accruals to one section.

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8290-6
SURPLUS MONEY INVESTMENT FUND

Chapter: 8200

Section: 8284.1

Section deleted and content added to 8284

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8284-1
ACCOUNTING FOR AUDIT ASSESSMENTS

Chapter: 8200

Section: 8286

As a result of audit examinations, persons or other entities are often assessed amounts to be paid or returned to the state. Some statutes and/or administrative procedures provide for a period during which the audit finding may be protested. After resolving protests or after the protest period expir ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8286
INTEREST ON INVESTMENTS

Chapter: 8200

Section: 8290.2

Section deleted and content added to 8217

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8290-2