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UNIFORM CODING STRUCTURE

Chapter: 7100

Section: 7131

(Revised and Renumbered from 7261 08/2020) The state’s uniform coding structure was established to obtain accurate, consistent, and comparable records and reports of all the financial affairs of the state. Agencies/departments will use the uniform coding system to enter transactio ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7100/7131
ACCOUNT NO. 9811, OPERATING TRANSFERS IN

Chapter: 10400

Section: 10469

Normal Balance: Credit Purpose: This account shows the amount transferred and/or receivable from other funds of (1) receipts and/or accruals that are accounted as revenue of the transferring fund, (2) amounts to be disbursed immediately by the transferee fund; i.e., where the transferee fund is ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10469
AGENCY RESPONSIBILITIES

Chapter: 3500

Section: 3510.2

Issuance of a purchase order by the Office of Procurement, Department of General Services is only one part of the buying process. The agency for whom the merchandise is purchased also has important functions to perform in this process. Following are some of the responsibilities of receiving personne ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3510-2
SUPPLEMENTARY SCHEDULE OF REIMBURSEMENTS

Chapter: 6000

Section: 6466

Budget submissions are required to include a Supplementary Schedule of Reimbursements. The information is prepared on the Supplementary Schedule of Federal Funds/Reimbursement, DF 301 or such other format approved by the Finance budget analyst. For a definition of "reimbursement,” see SAM ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6466
APPROVED DEPOSITORIES

Chapter: 8000

Section: 8031

Agencies/Departments shall deposit into the centralized State Treasury System (CTS) at a depository bank approved by the State Treasurer’s Office (STO). The STO has approved the following depository banks: Bank of America BMO Bank, N.A. Citibank JPMorgan Chase & Co. U.S. Bank ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8031
AUTHORIZED SIGNATURE FILE

Chapter: 8000

Section: 8001.3

Agencies/departments will prepare an intra-office memo that lists the names of each person authorized to sign agency/department checks. Examples of both a manual and facsimile signature (if used to sign checks) will be shown. It is the agency’s/department’s responsibility to ensure that ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8001-3
ACCOUNTING FOR PROPERTY DISPOSITIONS - SALE OF PROPERTY

Chapter: 8600

Section: 8641

Accounting for capital assets/property sales differs depending on the Generally Accepted Accounting Principles (GAAP) classification of the owner fund. Governmental Funds Capital assets/property sold by governmental funds are removed from the asset accounts of the governmental fund (Legacy ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8641
LOST OR DESTROYED PAYROLL WARRANTS

Chapter: 8400

Section: 8426.2

Agencies/departments may issue office revolving fund checks to replace lost or destroyed payroll warrants but only after completing the forms as required below. If a payroll warrant is lost or destroyed: Prior to an employee receiving a payroll warrant, the agency/department must complete a Proof ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8426-2
Vehicle Use

Chapter: 700

Section: 0750

Agencies determine who will drive on official State business and the vehicle types to be used: State-owned, privately-owned, or commercially-owned rental vehicles. State Vehicles. These may be authorized when one or more employees are traveling individually or together. The trip includes inte ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0750
ENTRY NO. 12 – CONTROLLER’S RECEIPT

Chapter: 10500

Section: 10512

Purpose: To record cash remitted by the agency/department to the State Treasury but not yet credited by the State Controller’s Office (SCO) to the appropriate accounts. This entry is made to clear the Cash in Transit to State Treasury when the agency/department receives the Controller's Recei ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10512
YEAR-END REPORTS NO. 7 AND 8, PRE AND POST-CLOSING TRIAL BALANCES

Chapter: 7900

Section: 7962

The Year-End Report No. 7, Pre-Closing Trial Balance, lists the general ledger account balances for real and nominal accounts, including accruals and adjustments, before the nominal accounts are closed to fund balance. The Year-End Report No. 8, Post-Closing Trial Balance, lists the general ledger a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7962
FEDERAL TRUST FUND

Chapter: 17000

Section: 17101

Chapter 1284, Statutes of 1978, created the Federal Trust Fund effective July 1, 1979. The purpose of this fund is to provide a single depository for all federal funds received by the state from individual federal agencies and programs. This fund has the capability to track federal funds from the au ...

https://www.dgs.ca.gov/Resources/SAM/TOC/17000/17101
TERMS AND DEFINITIONS

Chapter: 3700

Section: 3701

The following terms are defined as they are used in this SAM chapter. Many of the terms are explained with examples and in more detail later in this chapter. Amortization Evenly spreading equipment acquisition costs over the period of useful life or the period of payment. Annuity A ser ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3700/3701
ENTRY NO. A-7R, SEMI-REVERSE ENTRY A-7

Chapter: 10600

Section: 10607

Purpose: To semi-reverse Entry No. A-7 on July 1 for those capital assets that were budgeted to be traded-in during the fiscal year and have been surveyed but are still on hand pending sale in lieu of trade-in. References: SAM Sections 8366, 8640, 8641, and 10538 Reverse Entry No. A-7 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10607
OFFSET PROCEDURES

Chapter: 8200

Section: 8293.4

(Revised and renumbered from 8790) Offsetting is the process where an amount owed to a debtor is used to pay an outstanding account of the debtor. Before offsetting, agencies/departments must ensure collection procedures have been followed in accordance with SAM section 8293.1, and agencies/departm ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8293-4
PLAN OF FINANCIAL ADJUSTMENT – PREPARATION

Chapter: 8400

Section: 8452.1

A Plan of Financial Adjustment (PFA) request must follow its respective illustration format and preparation process. A proposed PFA with incorrect or missing information will be returned to the agency/department for correction. The three types of PFA, with their statutory authority, are liste ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8452-1
DISPOSITION OF DEPOSITORS' PERSONAL PROPERTY DECEASED DEPOSITORS' PERSONAL PROPERTY

Chapter: 19000

Section: 19425.1

Institutions having possession of deceased inmates' personal property will dispose of such personal property subject to provisions of SAM 19425.3 (after the required 30 days' notice) as follows: Unclaimed cash will be remitted to the State Treasurer's Office for deposit in the Unclaimed Property F ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19425/19425-1
ENTRY NO. A–9, ACCRUE REVENUE

Chapter: 10600

Section: 10610

Purpose: To accrue revenue earned as of June 30 but not received. References: SAM Sections 8217, 8296, and 10442 Method A: Adjust Revenues if Deferred During the Year - This entry is semi-reversed in the new fiscal year. See SAM Section 10611. Debit/ Credit Account Legacy Accoun ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10610
CALCTRA PROGRAM SUMMARY

Chapter: 2800

Section: 2850

Legal Authority Government Code section 14850 Penal Code section 2807 SAM sections 2800(B) and 2811(B) Definitions California Correctional Training and Rehabilitation Authority (CALCTRA): Self-supporting, customer-focused business that reduces recidivism, increases prison safe ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2800/2850
OBTAINING PAYEE INFORMATION (STD. 204)

Chapter: 8400

Section: 8422.190

To file the Annual Information Returns correctly, below are the requirements for identifying and classifying reportable payments. Purpose of the Payee Data Record form, STD. 204 The Payee Data Record form, STD. 204 must be completed by suppliers. The purpose of the STD. 204 form is to obtain p ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-190