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Terms and Definitions

Chapter: 100

Section: 0101

DHCS. The Department of Health Care Services. CalHR. California Department of Human Resources. DGS. The Department of General Services. DOF. The Department of Finance. Staggered work hours. Where employees arrive and leave the work place at different times, by an approved fixed schedule. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/100/0101
PURPOSE

Chapter: 5900

Section: 5901

Salvage value of state-owned IT equipment (SAM Section 4819.2) and purchase option credits for leased IT equipment are a source of value to the state. Each agency must ensure that such value is received to the extent that doing so is in the best interest of the state.

https://www.dgs.ca.gov/Resources/SAM/TOC/5900/5901
PURPOSE

Chapter: 5900

Section: 5951

The state realizes salvage value from the IT supplies (SAM Section 4819.2) it owns. Each agency must ensure that such value is received to the extent that doing so is in the best interest of the state.

https://www.dgs.ca.gov/Resources/SAM/TOC/5900/5951
BASIC POLICY

Chapter: 5900

Section: 5952

The disposition of surplus IT supplies must be in accordance with the most economical and practical manner for the state as a whole.

https://www.dgs.ca.gov/Resources/SAM/TOC/5900/5952
BASIC POLICY

Chapter: 5900

Section: 5902

The disposition of surplus IT equipment must be in accordance with the most economical and practical manner for the state as a whole. Government Code Sections 14674–14675 authorize the Director, Department of General Services, to approve the competitive sale, exchange, or interagency transfer ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5900/5902
AGENCY RESPONSIBILITY

Chapter: 5900

Section: 5903

Each agency is responsible for ensuring that any residual value in surplus IT equipment is realized. Each agency must explore the reutilization of surplus IT equipment prior to requesting approval for disposal or attempting to use the equipment as a credit toward the purchase or lease of new equipme ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5900/5903
AGENCY RESPONSIBILITY

Chapter: 5900

Section: 5953

Each agency is responsible for ensuring that any residual value in surplus IT supplies is realized. Each agency must comply with the state property accounting requirements described in SAM Sections 8633 and 8640–8642 when disposing of surplus IT supplies. The agency must prepare and main ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5900/5953
NON-CALNET SERVICES

Chapter: 4600

Section: 4606

The following defines the general policy and provides clarifying information for Non-CALNET Services. There may be situations in which CALNET Contracts will not meet the state entity’s business needs or requirements, or a particular telecommunications product or service is unavailable through ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4600/4606
CALNET EXEMPTION

Chapter: 4600

Section: 4605

CALNET Exemption requests apply only to Non-Exempt State Entities. Non-Exempt State Entities, with a compelling business reason to use alternative providers to purchase a Required Service outside the CALNET Contracts, must submit a CALNET Exemption request to Office of Technology Services (OTec ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4600/4605
CALNET CONTRACTS MANDATORY USE POLICY

Chapter: 4600

Section: 4602

The following defines the general policy and provides clarifying information for usage of the CALNET Contracts. Non-Exempt State Entities, Exempt State Entities, and Eligible Non-State Entities: Non-Exempt State Entities: Are those under the jurisdiction of the Executive Branch of California state ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4600/4602
SERVICES CONTAINING TELECOMMUNICATIONS COMPONENTS

Chapter: 4600

Section: 4601

Executive branch Non-Exempt State Entities must obtain the Office of Technology Services (OTech)/CALNET Program approval before procuring any Non-CALNET Service that bundles, includes, or contains a telecommunications component. Entities are required to utilize the CALNET Program’s General Tel ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4600/4601
GENERAL TELECOMMUNICATIONS DELEGATION

Chapter: 4600

Section: 4603

General Telecommunications Delegations apply only to Non-Exempt State Entities. Non-Exempt State Entities must obtain a General Telecommunications Delegation prior to engaging in any projects or acquisitions for Business Telecommunications Systems and Services not offered on the CALNET Contracts. Ex ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4600/4603
CALNET CONTRACT SERVICES DELEGATION

Chapter: 4600

Section: 4604

CALNET Contract Services Delegations apply only to Non-Exempt State Entities. Non-Exempt State Entities must obtain a CALNET Contract Services Delegation to purchase and implement specific designated services from the CALNET Contracts. Designated services are identified in the CALNET service catalog ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4600/4604
EMERGENCY SERVICES BY STATE AGENCIES

Chapter: 6000

Section: 6560

The California Emergency Services Act establishes the basis for the state to mitigate the effects of natural, man-made, or war-caused emergencies. Government Code section 8649 provides that, subject to the approval of Finance, any state agency may use its personnel, property, equipment, and appropr ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6560
ACCOUNTING FOR PROPERTY ACQUISITIONS - INTERNALLY CONSTRUCTED TANGIBLE ASSETS

Chapter: 8600

Section: 8636

(New and renumbered from 8454 and 8705) Tangible capital assets/property are considered internally built if: They are created or produced by the agency/department. An entity contracted by the agency/department. If they are acquired from a third party but require more than minimal incremental eff ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8636
CLASSIFYING PROPERTY - EQUIPMENT

Chapter: 8600

Section: 8610.5

(Revised 10/2020 and renumbered from 8614) All other tangible capital assets/property are recorded in the general ledger as equipment. Equipment costs are capitalized when the capitalization threshold in SAM section 8602 is met. Examples include: Computers Vehicles Tools Machinery Furniture, f ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8610-5
CAPITAL ASSET ACCOUNTING AND REPORTING RULES BY FUND

Chapter: 8600

Section: 8670.1

(New and renumbered from 8620, 8621, and 8622) Capital asset accounting and reporting requirements differ depending on the owner fund's classification and the measurement focus used. State funds classified on a Generally Accepted Accounting Principles (GAAP) basis include the following: Government ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8670-1
MAINTAINING PROPERTY RECORDS

Chapter: 8600

Section: 8650.1

(New and renumbered from 7821 and 8650) Property Inventory System To maintain accountability of capital assets/property, agencies/departments will maintain a record of all property, whether capitalized or not, in a property accounting or inventory system. This system may be automated or manual. Prop ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8650-1
LAND

Chapter: 8600

Section: 8611

Section deleted, revised and renumbered to 8610.1

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8611
INTANGIBLE ASSETS – RIGHT-TO-USE LEASE ASSET

Chapter: 8600

Section: 8615.4

A right-to-use lease asset is an intangible capital asset. The asset represents the right to use an underlying asset identified in a lease contract, as specified for a period of time. Agencies/Departments will recognize the intangible right-to-use lease asset when: The contract conveys control of ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8615-4