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ENTRY NO. 37 – ACQUISITION OF CAPITAL ASSETS

Chapter: 10500

Section: 10537

(New and renumbered from 8671, 8672, and 10520) ACQUISITION – PURCHASE Purpose: To record the acquisition of capital assets by means of purchase, lease/installment, or other means of purchase. References: SAM sections 8610.1-8610.8, 8615-8615.4, 8630-8637, and 8366. General Ledger &ndas ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10537
ACCOUNT NO. 9812 OPERATING TRANSFERS OUT

Chapter: 10400

Section: 10470

Normal Balance: Debit Purpose: This account shows the amount transferred and/or payable to other funds of (1) revenue collected and/or accrued for other funds by "Feeder Funds", (2) amounts that are revenue for the collecting fund, (3) amounts to be disbursed by the transferee fund where the tr ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10470
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
ACCEPTANCE OF CHECKS AND MONEY ORDERS

Chapter: 8000

Section: 8023

State money received for deposit will be endorsed per the instructions in SAM sections 8034.1, 8034.2, and 8034.5 as applicable. For items that are deposited remotely, the endorsement is electronically affixed to the back of the image. Physical endorsements are not required. As a general principle, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8023
INDEPENDENT CONTRACTOR REPORTING

Chapter: 8400

Section: 8422.18

(Renumbered from 8422.116) Agencies/Departments shall report to the Employment Development Department (EDD) within 20 days when making payments of $600 or more or entering into a contract for $600 or more with an independent contractor (i.e., sole proprietors/individuals or single member LLCs) in an ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-18
TELEPHONE INVOICES

Chapter: 8400

Section: 8422.106

Agencies/departments will submit telephone statements (in place of invoices) to the State Controller’s Office (SCO) for payment. Telephone companies will furnish agencies/departments with supporting details for long distance telephone calls. These documents should be retained by the age ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-106
TRAINING INVOICES

Chapter: 8400

Section: 8422.113

Agencies/Departments shall develop a training authorization (e.g., training request, requisition, service agreement, contract, interagency agreement) in a manner that safeguards the state’s interests. The training authorization should include pertinent details, such as: Amount of fees ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-113
PROGRAM SUMMARY, RESOURCES, AND CONTACTS

Chapter: 4500

Section: 4500

This chapter provides major policy for the state's Public Safety communications systems and services. The program includes, but is not limited to, design, engineering, acquisition, installation, maintenance, and operation of the state’s Public Safety communications systems and facilities; esta ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4500/4500
FINANCED LEASES

Chapter: 3400

Section: 3440

California government entities are permitted to enter into financed leases as described in the Uniform Commercial Code, Section 2A, (commonly referred to as “operating leases”) using the Lease $Mart program. Approved lessors, leasing plans, and lease factor rates are listed on the Lease ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3400/3440
INTERNET ACCESS REQUIREMENTS

Chapter: 4900

Section: 4985.2

As part of the Internet Access Policy, agencies/state entities shall ensure the following requirements are met: Internet Access To ensure the minimum baseline security safeguards are in place, agencies/state entities must use California Government Enterprise Network (CGEN) supplied service ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4900/4985-2
ALLOCATION OF COSTS – INTRODUCTION

Chapter: 9200

Section: 9213

(Revised and renumbered from 9200) This section provides the definition, methodology, and required documentation for the allocation of agency/department costs to their program budgets. Allocation is the process of assigning and distributing a cost or group of costs to one or more cost objectives i ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9213
LOST OR DESTROYED AGENCY CHECKS

Chapter: 8000

Section: 8044

Lost or destroyed agency checks for which the amount has not been remitted to an escheat revenue account may be replaced with new checks and made payable to either: The payee of the lost or destroyed check who has requested replacement of the check. A person, other than the original payee, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8044
STOCK RECEIVED REPORTS

Chapter: 8400

Section: 8422.201

(Revised and Renumbered from 8422.20) The STD 106 Stock Received Report is not required for FI$Cal agencies/departments. These agencies/departments must create a Receipt ID against the Purchase Order ID in the FI$Cal system. The Receipt ID is required for Non-IT Goods, IT Goods, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-201
COST ESTIMATING METHODOLOGY

Chapter: 6000

Section: 6607

(Revised and renumbered from 6622 on 3/2009) A standard methodology has been developed for use in estimating costs in regulations. The main components of that methodology are (1) statement of the mandate, (2) background or introductory material, (3) working data, (4) assumptions, (5) calculations, a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6600/6607
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
FACSIMILE SIGNATURES

Chapter: 8000

Section: 8082

Government Code section 5500 defines a facsimile signature as the reproduction by engraving, imprinting, stamping, or other means of the manual signature of an authorized officer. Government Code section 5501 requires that every authorized officer who uses a facsimile signature on any instrum ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8082
Approval of Proposals for Reorganizing a Department

Chapter: 100

Section: 0130

The director of each department may reorganize the department. This includes arranging and classifying the work of the department and consolidating, abolishing or creating divisions. Except as provided by law, all organizational plans and changes at the division level or higher require the approval ...

https://www.dgs.ca.gov/Resources/SAM/TOC/100/0130
CLASSIFYING PROPERTY - LAND

Chapter: 8600

Section: 8610.1

(Revised 10/2020 and renumbered from 8611) Land is real property and includes natural elements that are attached with an indefinite useful life. The amount recorded as land is the purchase price plus all the related costs to prepare the land for its intended use. Land is recorded as a separate capit ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8610-1
DISBURSEMENT METHODS

Chapter: 8400

Section: 8403

Agencies/Departments should use the most cost-effective means available to minimize the cost of disbursements. To optimize cash management, agencies/departments should minimize early payments unless the early payments result in vendor discounts. The state disburses funds using the following m ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8403
CONTINGENT AND REAL LIABILITIES

Chapter: 8400

Section: 8491

(Revised and renumbered from 8751) A contingent liability is defined as an obligation relating to a past transaction or event that may be payable in the future. It is a potential liability that may or may not become an actual liability (e.g., audit exception, pending litigation). The d ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8491