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YEAR-END ACCRUALS

Chapter: 8800

Section: 8860

https://www.dgs.ca.gov/Resources/SAM/TOC/8800/8860
PURPOSE OF THE CENTRAL FUND ACCOUNTS

Chapter: 8800

Section: 8800

The State Controller’s Office (SCO) and the State Treasurer’s Office (STO) perform certain central services for all state agencies/departments. The SCO maintains central accounts for all funds in the State Treasury, including appropriation account balances. The STO provides banking servi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8800/8800
STATE CONTROLLER'S POSTING DOCUMENTS

Chapter: 8800

Section: 8830

Postings to these central accounts are normally based on the following transaction documents: Appropriation Set Up/Adjustments–(TC-23/24) TC-23 is a document used by the State Controller’s Office (SCO) to set up the Budget Act and special legislation appropriating funds to the ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8800/8830
STATE CONTROLLER’S FUND LEDGER

Chapter: 8800

Section: 8810

Fund ledger accounts are maintained on a fiscal year basis. All transactions, except year-end accruals, are posted in the fiscal year ledger account current as of the date of posting. Accrual entries are posted on and after July 1 each year to the ledger account for the fiscal year ended on the prec ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8800/8810
GROUPING OF LEDGER ACCOUNTS

Chapter: 8800

Section: 8812

https://www.dgs.ca.gov/Resources/SAM/TOC/8800/8812
ONE-YEAR APPROPRIATIONS

Chapter: 8300

Section: 8381

Section deleted.

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8381
BLANKET ESTIMATES

Chapter: 8300

Section: 8342.2

(Deleted and content moved to 8342, 9/2020)

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8342-2
TRANSFERS OF BUDGET ALLOTMENT

Chapter: 8300

Section: 8324

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8324
REIMBURSEMENTS

Chapter: 8300

Section: 8365

Amounts received as a payment for the cost of services performed/to be performed, or of other expenditures made for, or on behalf of, another entity (e.g., an agency/department reimbursing another for administrative work performed on its behalf). Reimbursements represent the recovery of an expendit ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8365
GENERAL

Chapter: 8300

Section: 8300

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8300
CONTINUING APPROPRIATIONS (Deleted/moved to 8326 9/2020)

Chapter: 8300

Section: 8382

Deleted and content moved to 8326, 9/2020

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8382
ENCUMBRANCES

Chapter: 8300

Section: 8340

Purpose Encumbrances are obligations of all or part of an appropriation. Outstanding encumbrances are the recognition of commitments related to unfulfilled purchase orders or outstanding contracts which will subsequently be recognized as expenditures when goods and services are received. The purpose ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8340
TYPES OF APPROPRIATION

Chapter: 8300

Section: 8326

Agency/department accounting staff should be familiar with the types of appropriations and appropriation terminology to ensure that budget information is properly reflected in the accounting records. Standard Appropriation A regular Budget Act appropriation is an authorization for a specific agency/ ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8326
BUDGETARY CONTROL

Chapter: 8300

Section: 8311

Agencies/departments will maintain budgetary control at the level at which resources are appropriated and keep expenditures within spending limitations. After the appropriations are established, agencies/departments will control the unexpended or unencumbered balance of an appropriation by tra ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8311
YEAR-END ACCRUALS

Chapter: 8300

Section: 8380

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8380
APPROPRIATION AVAILABILITY

Chapter: 8300

Section: 8325

The availability period in which an appropriation may be encumbered or expended is usually specified in the law creating the appropriation. For example, the appropriation availability provisions in the Budget Act, and Government Code are as follows: Control Section 1.80 of the Budget Act provides: ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8325
PERSONAL SERVICES

Chapter: 8300

Section: 8361

(Deleted and content added to 8360, 9/2020)

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8361
ALLOTMENT-EXPENDITURE LEDGER

Chapter: 8300

Section: 8302

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8302
APPROPRIATIONS – PURPOSE AND REQUIREMENTS

Chapter: 8300

Section: 8320

Purpose An appropriation is a legal authority granted to a state agency/department to make disbursements or incur liabilities from a specific fund for a specified purpose, period and amount. Unless stated otherwise, an appropriation is available for expenditure only during a limited period of time.& ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8320
EXPENDITURES

Chapter: 8300

Section: 8360

General Expenditures are normally classified at the same level as budget appropriations and must be recorded in accordance with the state’s accounting policies. Expenditure accounts will be maintained on an appropriation expenditure basis to provide detailed budget reports reflecting transacti ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8360