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Pilot Qualifications

Chapter: 700

Section: 0747

To operate privately-owned, rented, or State-owned aircraft on official business, pilots must be physically qualified and licensed to fly the aircraft for the type of flying performed. To carry passengers on official business, a pilot must: Either possess a valid (FAA) commercial pilot's license o ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0747
Agency-Rented Aircraft

Chapter: 700

Section: 0745

When necessary or in the best interest of the State, an aircraft may be rented. This requires approval of the head of the agency. Obtain advance approval by the Cabinet Section of the Governor's Office in any of these situations: the aircraft is multi-engined; the aircraft is single engined with pow ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0745
Administration of Out-of-State Travel

Chapter: 700

Section: 0765

Departmental Use of STD. 257 When Blanket Has Been Approved Trips that are included in the approved STD. 260 and travel plan may be taken upon departmental approval. STD. 257 may be used internally for departmental control purposes for such trips but should not be sent to the Agency Secretary, the G ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0765
ENTRY NO. 5 – CLAIMS PAID

Chapter: 10500

Section: 10505

Purpose: To record warrants issued in payment of claims filed, vouchers paid by the State Controller's Office (SCO), or when "No Warrant" claims are settled. For No Warrant claims, agencies/departments will receive an SCO journal entry. References: SAM sections 10440, and 10441 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10505
ENTRY NO. 1 – REVOLVING FUND ADVANCE

Chapter: 10500

Section: 10501

Purpose: To record the initial revolving fund advance from an appropriation and/or revision of an existing revolving fund. References: SAM section 8100 and Government Code section 16400. Record Revolving Fund Advance and/or Revision of Revolving Fund Debit/ Credit Account Le ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10501
SAVINGS TO LOCAL GOVERNMENTS

Chapter: 6000

Section: 6609

(Revised and renumbered from 6624 on 3/2009) In a sense, savings result from what might be called ―negative mandates", since local governments are relieved from doing something they were previously required to do. The same basic estimating methodology as set forth in SAM Section 6607 can be emp ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6600/6609
SOFTWARE MANAGEMENT POLICY REPORTING REQUIREMENTS

Chapter: 4800

Section: 4846.2

Beginning January 31, 2004, and ongoing, each Agency/state entity shall retain internally for three years, by the Agency Information Officer, an annual certification along with the summary of updated inventories conducted by the Agency/state entity as part of its ongoing software management practice ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4800/4846-2
SEPARATION OF DUTIES

Chapter: 7200

Section: 7280

(Revised and Renumbered from 8080 08/2020) Separation of duties, also known as segregation of duties, is a fundamental building block of sustainable risk management and an essential component of internal control for agencies/departments. The principle of separation of duties involves assignin ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7280
SUBMISSION PROCEDURE FOR PURCHASE ESTIMATES AND REQUISITIONS

Chapter: 3500

Section: 3558

Purchase estimates which require budget staff approval under the terms of SAM Section 3558.1 should be submitted directly to the budget staff, Department of Finance. Purchase estimates not requiring review by the Department of Finance should be submitted directly to the Office of Procurement, Depart ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3558
DEFINITION OF DESKTOP AND MOBILE COMPUTING

Chapter: 4900

Section: 4989.2

The following activities require prior approval from the Department of Technology and are excluded from the delegation authority to acquire desktop and mobile computing commodities. These activities must be treated in accordance with SAM Sections 4819.3 through 4819.42. IT Projects – As ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4900/4989-2
BASIC POLICIES

Chapter: 4900

Section: 4900.2

Each Agency/state entity must establish an ongoing strategic planning process for IT and submit its strategic plan to the California Department of Technology for approval. The strategic planning process established by an Agency/state entity should be consistent with its needs, resources, uses of IT, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4900/4900-2
AUTOMOBILE BATTERIES

Chapter: 3600

Section: 3626.2

Automobile batteries are to be secured through the State contract or, in an emergency, may be secured by a credit card purchase. See SAM Section 3629. Officers and employees who purchase batteries other than as authorized will be required to personally pay the difference between the Stat ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3600/3626-2
CASH PURCHASES

Chapter: 3500

Section: 3580

Board of Control Rule 678 (effective January 6, 1981) permits agencies to make immediate payment from revolving funds (when funds are available) for invoices payable by cash of $50 or less not including sales tax, and for invoices payable by authorized bank drafts of $500 or less inclusive of s ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3580
AIRLINE INVOICES

Chapter: 8400

Section: 8422.114

The traveler's copy of an airline boarding pass or e-ticket printout will be submitted with the employee's Travel Expense Claim (TEC) for manual claims or uploaded to the California Automated Travel Expense Reimbursement System (CalATERS). The traveler’s copy will be compared with ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-114
WITHDRAWALS OF UNCLAIMED MONEY FROM SPECIAL DEPOSIT FUND

Chapter: 18000

Section: 18424.6

Agencies/Departments may withdraw unclaimed money in the Special Deposit Fund within two years of the issuance date of the Controller’s Receipt (CR). Agencies/Departments must submit a claim to the State Controller’s Office in time to permit payment within the specified time limit and in ...

https://www.dgs.ca.gov/Resources/SAM/TOC/18000/18424-6
CHANGE IN METHOD OF ACCRUAL

Chapter: 7900

Section: 7981.1

Agencies/Departments will apply the methods of determining accruals consistently from year to year. However, to meet changing circumstances or produce more accurate accruals, it may become necessary to change the method of accruing income or expenditures in the current year from the method used in t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7981-1
ENTRY NO. A–5, ACCRUE ACCOUNTS RECEIVABLE INTEREST EARNINGS ON INVESTMENTS

Chapter: 10600

Section: 10604

Purpose: To accrue accounts receivable for interest earnings on investments as of June 30 with appropriate adjustment of accrued interest purchased, premium, and discount accounts. The State Controller’s Office will issue a journal entry for the interest earned. References: SAM Sections ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10604
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
PREPARATION OF SCHEDULE 8 SUMMARY

Chapter: 6000

Section: 6448

The Schedule 8 consists of two parts, the summary and detailed tabulation. The instructions for the detailed listing are found in SAM sections 6424, 6427, and 6429, while the instructions for preparing the summary are provided below. The Schedule 8 acts as a payroll authorization for the current yea ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6448
ACCOUNTING FOR PROPERTY ACQUISITIONS - LEASES AND CONTRACTS THAT TRANSFER OWNERSHIP (FINANCED PURCHASE)

Chapter: 8600

Section: 8632

Governmental Accounting Standard Board (GASB) Statement No. 87 establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Prior to GASB No. 87, leases were classified as capital leases or operating leases. G ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8632