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ENTRY NO. A–11, ADJUST INCOME FOR CASH SHORTAGES

Chapter: 10600

Section: 10613

Purpose: To adjust income accounts for cash shortages outstanding as of June 30. This entry is semi-reversed as of July 1. For all cash shortages, agencies/departments must adjust the revenue account and establish a temporary reserve item as of June 30. Agencies/Departments will make appropriate adj ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10613
BILLING FOR SERVICES OF EMPLOYEES PAID ON A MONTHLY BASIS

Chapter: 8200

Section: 8299

This section provides the methodology and formula for determining the hourly billing rate when a department bills for the services of employees paid on a monthly basis on or after January 1, 2026. The hourly billing rate is computed using the total actual working time per year and the state&r ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8299
STATE CONTRACTED SHIPMENT

Chapter: 3800

Section: 3821

The following procedures apply generally to moves within California. You should consult with the DGS Transportation Management Unit to plan an interstate move. Employees may choose to have their moves contracted by their agency using the DGS "List of Eligible Carriers." The following is the p ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3800/3821
BILLING AND ACCOUNTING FOR RECEIVABLES

Chapter: 8200

Section: 8291.1

(Content added from 8776) Billing for Receivables The invoice shall be sent to the debtor as soon as possible as practical and within 30 days after the event giving rise to the AR. When agencies/departments send an invoice or other form of a document requesting payment to the debtor, it must include ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8291-1
TERMS AND DEFINITIONS

Chapter: 7000

Section: 7010

Listed below are the terms and definitions commonly used in statewide accounting and fiscal policies and procedures in the State Administrative Manual chapters 7000 through 19000. Agency/Department: Includes every state government office, officer, agency, department, division, bureau, board, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7000/7010
RECOVERY OF OUTSTANDING TRAVEL ADVANCES

Chapter: 8100

Section: 8116.1

Agencies/Departments shall comply with Government Code section 19838 and SAM Section 8293.2 regarding notification and collection of employee overpayments. Agencies/Departments will follow the travel advance collection procedures below: Monthly, agencies/departments will ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8116-1
SECURITIES

Chapter: 19000

Section: 19464

Agencies/Departments that invest trust moneys in securities (e.g., stocks, bonds, treasury bills, notes, and letters of credit) may make arrangements with the State Treasurer’s Office (STO) or, in some instances, with the California Public Employees' Retirement System, to handle purchas ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19464
FEDERAL TRUST FUND GENERAL LEDGER ENTRIES

Chapter: 17000

Section: 17135

Purpose: To record receivables, remittances, appropriated expenditures, operating transfers out, and payables for federal funds. References: See SAM Chapters 10500 and 10600 for standard entries. Record Receivables of Federal Funds Debit/ Credit Account Legacy Account ...

https://www.dgs.ca.gov/Resources/SAM/TOC/17000/17135
RELOCATION EXPENSES

Chapter: 3800

Section: 3830

Costs of relocating will be reimbursed according to CCR, Title 2, Sections 599.721 and 599.722. See SAM Section 8572.1 for reporting and paying taxes on relocating expenses. Generally permanent residences can be found within 60 days. Therefore the state will usually only pay for relocation expenses ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3800/3830
DEFINITIONS

Chapter: 4800

Section: 4819.2

The following definitions of administrative and technical terms are provided to assist Agencies/state entities in their application of information technology (IT) policy. The primary source for technical definitions is the Information Processing Systems Technical Report, American National Dic ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4800/4819-2
BUDGET ENACTMENT

Chapter: 6000

Section: 6130

The Senate Budget and Fiscal Review Committee and the Assembly Budget Committee are the two primary legislative committees that hear the Budget Bill. See SAM 6945, Legislative Process. They each assign items in the bill to several subcommittees (by major subject areas such as Education or Hea ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6130
PENALTY CALCULATION

Chapter: 8400

Section: 8474.3

Whenever an agency/department or the Controller determines a penalty is due, the rate for resource conservation districts, small businesses and nonprofits shall be a rate of 10 percent above the United States Prime Rate on June 30 of the prior fiscal year. The rate for all other businesses in ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8474-3
ESTABLISHING FUNDS

Chapter: 7400

Section: 7450

State funds can be created in one of three ways: By Statute: A bill passed by the State Legislature and signed into law may create a fund for a specific purpose or various purposes. The legislation will specify the purpose of the fund, the source of revenue, any specific restrictions, the appropri ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7450
INFLOW OF RESOURCES

Chapter: 7600

Section: 7660

The high-level revenue accounts described in this section include General Revenues, Federal Government Receipts, Other Receipts, Additions (Trust, Agency, Feeder Funds), Reimbursements, and Unappropriated Receipts. The accounts listed below are the high-level 1, 2, and 3 revenue accounts. For ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7660
THE STATE’S FINANCIAL AND ADMINISTRATIVE INFORMATION TECHNOLOGY SYSTEM

Chapter: 7200

Section: 7260

(Renamed) The Financial Information System for California (FI$Cal) FI$Cal is the state’s integrated financial and administrative information technology (IT) system that supports accounting, budgeting, cash management, and procurement functions. FI$Cal is a statewide enterprise resource p ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7260
LEASING SERVICES UNIT

Chapter: 1300

Section: 1313.1

(Revised and Renumbered from 1322) Privately Owned Space Leases The RELPS Leasing Services Unit provides services to assist state agencies in leasing office, warehouse, labs and other specialized facilities in privately owned buildings pursuant to the statutory authority contained in Government Code ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1300/1313-1
SCHEDULE 7A—BUDGET SUPPLEMENT OF AUTHORIZED POSITIONS SALARIES AND WAGES (PROCESSING)

Chapter: 6000

Section: 6418

The Schedule 7A spreadsheets are distributed to departments via e-mail from their Finance analyst, usually in late July. Departments should carefully review and make all changes per the instructions provided in the Salaries and Wages Spreadsheet Budget Letter. Only the important, significant program ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6418
BUDGETARY APPROVAL OF POSITION-RELATED TRANSACTIONS

Chapter: 6000

Section: 6527

Establishment, amendment, or abolishment of positions, blanket positions, and other position-related transactions are documented by the use of the "Change in Established Positions form," STD. 607. STD. 607s which meet the following four criteria are exempt from review and approval of Finance, provi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6527
ENTRY NO. 8 – APPLICATION OF UNIDENTIFIED CASH RECEIPTS

Chapter: 10500

Section: 10508

Purpose: To record cash receipts which could not be identified, or for which accounting treatment could not be determined, at time of collection are applied to appropriate accounts. References: SAM sections 8071, 8171, 10506, and 10507. Reverse Uncleared Collections and Record Cash Re ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10508
ENTRY NO. 6 - ACCOUNTS RECEIVABLE INVOICES

Chapter: 10500

Section: 10506

Purpose: To record accounts receivable due from individuals, private organizations, state agencies/departments, and other governments for abatements, reimbursements, revenues, and other items upon the issuance of invoices. References: SAM sections 8210, 8287, 8288,10220, and 10240 Record Accounts Re ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10506