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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
OPERATING REVENUE ACCOUNTING

Chapter: 8200

Section: 8214

Deleted and content added to 8213

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8214
INTRODUCTION

Chapter: 8200

Section: 8200

As used in this chapter, the term “income” refers to revenue, reimbursements, or abatements, and receipts not otherwise classified. Instructions in this chapter apply to income of all funds unless another accounting treatment is provided for by law or special instructions issued by the D ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8200
ACCOUNTS RECEIVABLE

Chapter: 8200

Section: 8290.4

Deleted and content moved to other sections.

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8290-4
ACCOUNTS RECEIVABLE

Chapter: 8200

Section: 8291

(Revised 10/2020 and renumbered from 8776) Accounts receivable (AR) is defined as a claim against a debtor, such as a person, business, or governmental entity for money owed to the state. A valid AR should be billed and recorded in the agency/department books in a timely manner. Government Code se ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8291
COLLECTING ACCOUNTS RECEIVABLE

Chapter: 8200

Section: 8293

Agencies/Departments shall immediately notify debtors and collect amounts owed to the state in the most effective and efficient manner. Agencies/Departments should have written policies and procedures in place to ensure that past due receivables are addressed promptly and in a manner that is ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8293
RECONCILING AND REPORTING RECEIVABLES

Chapter: 8200

Section: 8294

Accounts Receivables (ARs) should be recorded in a manner that allows for aging analysis. The account balances of all receivables should be classified by the amounts due or past due by varying lengths of time that will allow agencies/departments to monitor and manage receivables. All agencies/depart ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8294
OPERATING REVENUE ACCOUNTS

Chapter: 8200

Section: 8215

Deleted and content added to 8213

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8215
REVENUE ACCOUNTING

Chapter: 8200

Section: 8212

Section deleted and content added to 8213

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8212
SUBROGATION RECEIPTS

Chapter: 8200

Section: 8285

(Revised and renumbered from 8775) Subrogation is a legal right afforded to insurers (i.e., State Compensation Insurance Fund) to seek reimbursement for losses they have paid by billing or seeking legal action against the parties that caused the losses. Pursuant to Labor Code Sections 3850–386 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8285
RECORDING ACCRUALS – INCOME AND TRANSFERS

Chapter: 8200

Section: 8217

New section and renumbered from sections 8290, et seq. In addition to the revenue accruals described in SAM section 8210, the following accruals should be recorded. Interest on Investments Interest earned as of June 30 on investments will be recorded in accounts receivable and a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8217
ACCRUAL REVERSAL

Chapter: 8200

Section: 8290.7

Section deleted and content moved to 8217

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8290-7
GASOLINE TAX REFUNDS TO STATE AGENCIES/DEPARTMENTS

Chapter: 8200

Section: 8297

(Revised and renumbered from 8745.1) Revenue and Taxation Code sections 8101-8107 allows for a refund of the gasoline tax paid if the fuel is used for certain off-highway purposes. Some off-highway purposes may include farming, construction, landscaping, and utility providers. The term ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8297
REIMBURSEMENTS

Chapter: 8200

Section: 8287

Reimbursements are amounts received as a payment for the cost of services performed, or of other expenditures made for, or on behalf of, another entity (e.g., one department reimbursing another for administrative work performed on its behalf). Reimbursements represent the recovery of an expenditure. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8287
COLLECTING NON-EMPLOYEE ACCOUNTS RECEIVABLE

Chapter: 8200

Section: 8293.1

(Revised and renumbered from 8776.6) Agencies/department will follow the collection procedures and guidelines for amounts owed to the state from non-employees. These procedures are in accordance with the Accounts Receivable Management Act as provided in Government Code sections 16580-16586. Some age ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8293-1
CONDEMNATION DEPOSITS FUND

Chapter: 8200

Section: 8284.2

Section deleted and content added to 8284

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8284-2
GENERATIVE ARTIFICIAL INTELLIGENCE (GenAI) POLICY INTRODUCTION

Chapter: 4900

Section: 4986.1

Purpose: The Generative Artificial Intelligence (GenAI) Policy outlines the requirements for the responsible and secure use of GenAI within the State of California to minimize and mitigate the risks related to use of GenAI. The GenAI Policy aims to ensure efficiency, effectiveness, accessibil ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4900/4986-1
DEFINITIONS FOR GenAI

Chapter: 4900

Section: 4986.2

CDT: California Department of Technology. Executive Branch State Entity: State departments, agencies, boards, and commissions that are under the direct authority of the Governor as described in Government Code § 11546.1(e). Material Impact/Materially Impacts: A significant, s ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4900/4986-2
GenAI HOSTING

Chapter: 4900

Section: 4986.5

Scope: This Chapter of the GenAI Policy applies to all Executive Branch State Entities Policy: An Executive Branch State Entity considering a new, expansion, or refresh of GenAI must comply with the SAM 4983.1 Cloud Computing Policy, including but not limited to: Complete the SIMM 140 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4900/4986-5
GenAI PROOF OF CONCEPT (POC) AND MINIMUM VIABLE PRODUCT (MVP)

Chapter: 4900

Section: 4986.6

Scope: This Chapter of the GenAI Policy applies to all Executive Branch State Entities. Policy: All GenAI POCs shall be hosted in a CDT approved “sandbox” environment. POC testing shall not be performed in a production environment. All GenAI MVP shall be hosted i ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4900/4986-6