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ACCOUNT NUMBER 1130, REVOLVING FUND CASH

Chapter: 10400

Section: 10402

Normal Balance: Debit Purpose: This account shows the amount of funds advanced from the State Treasury for revolving fund purposes (see SAM Chapter 8100). Except for year-end reporting purposes, an agency revolving fund operates on an impress basis. The account balance at all times, excep ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10402
CLASSIFYING PROPERTY - INFRASTRUCTURE

Chapter: 8600

Section: 8610.6

(Revised 10/2020 and renumbered from 8610) Infrastructure assets are long-lived capital assets/property that typically are stationary in nature and can be preserved for a significantly greater number of years than most capital assets. Examples of infrastructure assets include: Roads Bridges Tunn ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8610-6
VALUING PROPERTY - REPAIRS AND MAINTENANCE

Chapter: 8600

Section: 8618.2

(Revised and renumbered from 8618) In contrast to improvements, repairs and maintenance retain value rather than provide additional value. Maintenance activities keep an asset in good working condition or make it possible for the asset to be utilized for its estimated useful life. Repair and mainten ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8618-2
SYSTEM AUTHORIZATION

Chapter: 8100

Section: 8123.1

Agencies/Departments will request approval from the Department of Finance, Fiscal Systems and Consulting Unit (FSCU) to establish the bank draft system and to exceed the $500 limit for bank draft purchases. Requests should include the following: Intended use of and need for the bank draft system. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8123-1
PAPER

Chapter: 1900

Section: 1930.10

Paper and paperboard products make up around 20% of office or business disposal in California. State agencies should reduce the amount of paper consumed by implementing paper waste prevention activities such as the use of electronic filing systems, setting printer defaults to duplex printing mode, a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1900/1930-10
Reimbursement for Damage to Privately-Owned Vehicle

Chapter: 700

Section: 0757

An employee can claim repair for a privately-owned vehicle damaged while conducting official State business if the accident was not the employee's fault. Payment is made out of the employing agency's allotted travel funds. File the claim in the following manner: File a Report of Vehicle Accident f ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0757
OPEN DATA EXCEPTIONS

Chapter: 5100

Section: 5160.2

The Information Practices Act (IPA) of 1977 (Civil Code Section 1798, et seq.) provides measures to assure fair treatment of individuals who are the subject of state entity records, providing specific requirements for the collection, use, maintenance and dissemination of information relating to indi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5100/5160-2
RECONCILIATION OF DEPARTMENT’S ACCOUNT BALANCES WITH SCO BALANCES

Chapter: 7900

Section: 7921

Agencies/departments will reconcile their accounts with the corresponding accounts maintained by the State Controller’s Office (SCO). The SCO provides the following reconciliation reports to agencies/departments to facilitate the monthly reconciliation process: Agency Reconciliation Report&n ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7921
ENTRY NO. A–4, ADJUST ACCOUNTS RECEIVABLE ABATEMENTS AND REIMBURSEMENTS AND CERTAIN COLLECTIONS WHEN AN APPROPRIATION REVERTS

Chapter: 10600

Section: 10603

Purpose: To adjust accounts receivable abatements, reimbursements, and certain collections when an appropriation reverts for the following: Abatements and reimbursements not collected before reversion. Amounts collected before reversion but credited by the State Treasury after reversion. Abatem ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10603
ENTRY NO. A–8R, SEMI-REVERSE ENTRY A-8

Chapter: 10600

Section: 10609

Purpose: To semi-reverse Entry No. A-8 as of July 1 so agencies/departments may record expenditures from continuing appropriations in the same manner as other current expenditures and post expenditures from appropriations no longer available for encumbrance to the Prior Year Appropriation Adjustment ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10609
ENTRY NO. C–1, CLOSE NOMINAL ACCOUNTS

Chapter: 10600

Section: 10650

Purpose: To close nominal accounts at year-end and determine the fund balance available for appropriation for non-shared funds or each agency/department’s shared equity for shared funds. References: SAM Sections 7640, 7680, 10467, 10463, 10464, 10467, 10468, 10473, 10474, and 10475 Close Rev ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10650
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
AGENCY RESPONSIBILITY

Chapter: 3800

Section: 3806

Your agency must perform all traffic management activities that are not performed by the DGS Transportation Management Unit. You must stay within the policies of the SAM and follow the guidance furnished by the Transportation Management Unit. Except for designated exceptions, you must also: Give ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3800/3806
INFORMATION SECURITY INTEGRATION

Chapter: 5300

Section: 5315

Policy: Each state entity is responsible for the integration of information security and privacy within the organization. This includes, but is not limited to, the designing of appropriate security controls in new systems, or systems that are undergoing substantial redesign, including both in-house ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5300/5315
BACKUP WITHHOLDING NOTICES (B-NOTICES)

Chapter: 8400

Section: 8422.194

Annual information returns reported to the IRS are subject to various computer matching analyses to determine, in part, whether the payee's name and Taxpayer Identification Number (TIN), as reported in the Form 1099, matches that in the taxpayer's account in the IRS computer files. If they do ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-194
FOOD WASTE

Chapter: 1900

Section: 1930.5

Food waste is one of the largest single disposed materials in California landfills. Assembly Bill 1826 (PRC Sections 42649.8 - 42649.86) was passed in September 2014 requiring businesses, including state agencies, which generate certain amounts of organic waste per week to have organic waste recycli ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1900/1930-5
VEHICLE MANUFACTURER PURCHASING RESTRICTIONS

Chapter: 4100

Section: 4121.8

A. California Air Resources Board Aligned Vehicle Manufacturer Purchasing Mandate Beginning January 1, 2020, state agencies are required to purchase vehicles from Original Equipment Manufacturers (OEMs) that recognize California’s authority to set vehicle emission standards under section 209 o ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4100/4121-8
DEFINED STANDARDS

Chapter: 3100

Section: 3121

The guidelines in this Section have been set up to help you determine if your publications fall under the Library Distribution Act. These same guidelines can help your agency's Publications Representative develop policies that will aid understanding of the requirements of the Library Distribution Ac ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3100/3121
COIN AND CURRENCY

Chapter: 8000

Section: 8032.4

Agencies/Departments shall prepare and deposit coin and currency amounts exceeding $100 as described below. If the amount of coin in the deposit exceeds $50, agencies/departments shall prepare and submit a separate deposit slip for the coin portion (other currency shall be submitted with a se ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8032-4
EXEMPTION OF PURCHASE DOCUMENTS FROM PROGRAM AND BUDGETARY REVIEW BY DEPARTMENT OF FINANCE

Chapter: 3500

Section: 3558.1

The Department of Finance exempts from review for program and budgetary determination all purchase documents for items of equipment which can be funded from the amount budgeted for the purchase of equipment in the approved fiscal year budget. Purchases of equipment will remain a departmental respons ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3558-1