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PREVENTING DELINQUENT RECEIVABLES

Chapter: 8200

Section: 8292

Accounts Receivables (ARs) shall be considered delinquent if payment is not received by the due date. Agencies/departments may also consider the postmark date to determine if an AR is delinquent and shall be subject to collection procedures. Agencies/departments shall develop and implement pro ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8292
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
INTEREST ON LOANS

Chapter: 8200

Section: 8290.3

Section deleted and content added to 8217

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8290-3
BILLED ACCOUNTS RECEIVABLE

Chapter: 8200

Section: 8290.1

Section deleted and content added to 8291.1

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8290-1
INCOME FROM INVESTMENTS

Chapter: 8200

Section: 8284

Upon receipt of interest on investment securities, the State Controller’s Office (SCO) will issue agencies/departments a receipt showing the amount of interest received and appropriate adjustments of the accrued interest purchased, premium, and discount. The agency/department will record the e ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8284
OVERPAYMENTS AND UNDERPAYMENTS

Chapter: 8200

Section: 8241

An overpayment is when a payer’s payment exceeds what is due or necessary. An underpayment is when a payer’s payment is insufficient or less than what is due to the state. Below are the processes for handling overpayments and underpayments. Overpayments In accordance with applica ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8241
ACCRUAL OF INCOME

Chapter: 8200

Section: 8290

Deleted and content added to 8217.

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8290
RECLASSIFYING OR ADJUSTING RECEIVABLES

Chapter: 8200

Section: 8295

Agencies/departments must perform an analysis of their Accounts Receivables (AR) to verify the correct amounts are recorded. ARs should be reclassified or adjusted in certain situations: Legal authority does not exist to bill for the amount owed. Sufficient documentation does not exist to subst ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8295
BILLING AND ACCOUNTING FOR RECEIVABLES

Chapter: 8200

Section: 8291.1

(Content added from 8776) Billing for Receivables The invoice shall be sent to the debtor as soon as possible as practical and within 30 days after the event giving rise to the AR. When agencies/departments send an invoice or other form of a document requesting payment to the debtor, it must include ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8291-1
DISCHARGING UNCOLLECTIBLE AMOUNTS AND WRITE OFF PROCEDURES-NON-EMPLOYEE ACCOUNTS RECEIVABLE

Chapter: 8200

Section: 8293.5

Agencies/Departments may pursue collections until the statute of limitations expires. If all reasonable collection procedures do not result in payment, agencies/departments may request discharge from the accountability of uncollectable amounts due from private entities from the State Controll ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8293-5
MISCELLANEOUS UNCLAIMED TRUST DEPOSITS

Chapter: 8200

Section: 8283

Unless otherwise provided by law, pursuant to Government Code section 16374, amounts of unclaimed money on deposit for two years in the unclaimed trust account of the Special Deposit Fund will be transferred by the State Controller’s Office (SCO) to the General Fund. SCO will account for these ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8283
REFUNDS OF REVENUE

Chapter: 8200

Section: 8240

When payments collected and deposited by an agency/department are subsequently determined to be erroneous or excessive, the agency/department may refund the overpayment. Refund claims typically occur when the public has either overpaid for licenses, fees, or services or does not qualify to re ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8240
FORMS USED

Chapter: 3500

Section: 3551

The Office of Procurement, Department of General Services, will accept only those purchase requests submitted on standard forms. The standard forms are: STD. 66 Purchase Estimate & ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3551
FINANCIAL PROFILE REPORTS

Chapter: 3500

Section: 3514

Agencies that require information on firms within the United States may obtain this data from the Procurement Division, Department of General Services, which has contracted for credit rating services. Use of the service for purposes other than as a check on firms to whom credit may be extended is no ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3514
INSPECTION OF USED FEDERAL SURPLUS PROPERTY

Chapter: 3500

Section: 3521.1

The requesting agency inspects used federal surplus property before it is shipped to the agency. The Office of Fleet and Asset Management (OFAM), Department of General Services, inspects used vehicles.

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3521-1
CREDIT CARDS GENERAL

Chapter: 3500

Section: 3590.1

Purchases are to be made from the service stations and dealers of participating oil companies.

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3590-1
REMOVAL OF CREDIT CARDS FROM VEHICLES

Chapter: 3500

Section: 3590.5

Agencies are to remove credit cards from their vehicles which are to be sold or otherwise disposed of, and the cards are to be delivered to the agency's accounting officer.

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3590-5
CONFIRMING ESTIMATES

Chapter: 3500

Section: 3511.1

Confirming Estimates will not be processed unless submitted in accordance with SAM Section 3511 and Public Contract Code Section 10302. Emergency purchases should ordinarily be made under the provisions of SAM Section 3571.2.

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3511-1
TRANSACTIONS (SALES) AND USE TAX

Chapter: 3500

Section: 3574.3

In addition to the local sales and use tax described in SAM Section 3574.2, numerous counties have enacted ordinances establishing special taxing districts that impose one or two-and-one-half percent transactions and use taxes. The tax is imposed on the retailers and applies to sales to State agenci ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3574-3
MANUFACTURERS' WARRANTIES

Chapter: 3500

Section: 3515

Many items of equipment purchased by State agencies carry a manufacturer's warranty of acceptable materials and workmanship. All agencies will register and maintain proper records of such warranties to ensure that defects covered by the warranty are repaired by the manufacturer. The Procurement Divi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3515