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SALARY SAVINGS

Chapter: 8300

Section: 8341.1

(New 5/1972. Deleted 01/2016)

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8341-1
BUDGET REVISIONS

Chapter: 8300

Section: 8322

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8322
OPERATING EXPENSES AND EQUIPMENT

Chapter: 8300

Section: 8362

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8362
CAPITAL OUTLAY

Chapter: 8300

Section: 8363

(Deleted and content added to 8343, 9/2020)

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8363
ABATEMENTS OF EXPENDITURES

Chapter: 8300

Section: 8366

(Revised and renumbered from 10220) An abatement is a reduction of an expenditure that has already been made from an appropriation. Only the following types of receipts will be accounted for as abatements: Refunds of overpayments of salaries (including (a) temporary disability receipts described i ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8366
PRIOR YEAR APPROPRIATION ADJUSTMENTS

Chapter: 8300

Section: 8367

(Revised and renumbered from 10240) Agencies/departments will accrue all items that have been recognized but not received or disbursed as of June 30 that eventually will be credited or charged to appropriations and executive orders of the fiscal year just ended. Adjustments due to differences betwee ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8367
ENCUMBRANCES - PERSONAL SERVICES

Chapter: 8300

Section: 8341

Quarterly salaries and wages estimates will be encumbered at the beginning of each fiscal year for amounts expected to be expended each quarter with respect to positions carried forward from the preceding fiscal year. These amounts are determined by analyzing Budget Schedule 8, Supplementary Schedul ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8341
BUDGET ACT APPROPRIATION

Chapter: 8300

Section: 8301.1

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8301-1
BUDGETS NOT SPECIFICALLY APPROPRIATED

Chapter: 8300

Section: 8301.3

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8301-3
ABATEMENTS

Chapter: 8300

Section: 8364

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

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8364
ALLOTMENT-EXPENDITURE ACCOUNTS

Chapter: 8300

Section: 8301

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8301
ENCUMBRANCES - CAPITAL OUTLAY

Chapter: 8300

Section: 8343

These appropriations usually will be encumbered by individual encumbrance documents. Usually purchases of real property are subject to the provisions of the Property Acquisition Act. (See SAM section 8705.) Agencies/departments may encumber the estimated amounts of such expenditures by using a Purc ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8343
ENCUMBRANCES - OPERATING EXPENSES AND EQUIPMENT

Chapter: 8300

Section: 8342

The manner of recording encumbrances for the operating expense and equipment category varies, depending upon the type of expenditure involved. Explanations below are intended to clarify the manner of accounting for various types of expenditures. Traveling-in-State or (In-State Travel) Agencies/depa ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8342
OTHER APPROPRIATIONS AND EXECUTIVE ORDERS

Chapter: 8300

Section: 8301.2

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8301-2
PURPOSE OF BUDGETARY ACCOUNTING

Chapter: 8300

Section: 8310

Budgeting is an essential element of the financial planning, control, and evaluation processes of governments. The purpose of budgetary accounting is to monitor and control the state’s financial activities to the level and purpose specified in the annual Budget Act and other pertinent le ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8310
DETAILED INSTRUCTIONS

Chapter: 8300

Section: 8342.3

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

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8342-3
OPERATING EXPENSES AND EQUIPMENT ENCUMBRANCE OF THE LAG

Chapter: 8300

Section: 8342.1

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

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8342-1
DISTRIBUTION OF PUBLICATIONS PRODUCED BY THE STATE PRINTING PLANT

Chapter: 3100

Section: 3124

The Office of State Publishing (OSP) will distribute all Library Distribution Act materials that it prints. OSP will send this material to All Complete Depository Libraries. All Selective Depository Libraries. The State Archivist. The Library of Congress. The cost of your agency's printi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3100/3124
A COPY OF ALL PUBLICATIONS MUST BE SENT TO THE STATE LIBRARY

Chapter: 3100

Section: 3123

Send two copies of your publications that do not fall under the Library Distribution Act or that are otherwise excluded by SAM Section 3121 to the State Library, Government Publications Section. This is because the State Library is expected to store all State documents and lend them to other public ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3100/3123
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