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WATER, BOTTLED DRINKING

Chapter: 3600

Section: 3612

Building codes or health ordinances in most localities require that a building owner provide occupants a convenient source of good drinking water. It is the policy of the State to provide adequate facilities for cold drinking water from fountains connected to the building water supply. When an ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3600/3612
SPARK PLUGS

Chapter: 3600

Section: 3626.6

(Renumbered from 3623 5/72) Spark plugs will be ordered by model number if known, or the make, year, and model number of the equipment requiring the spark plugs. Emergency purchases of complete sets will be authorized only if request for payment is on an automotive repair shop (not a service station ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3600/3626-6
ACQUISITION OF VEHICLES

Chapter: 3600

Section: 3620

This information is now found under SAM section 4120.

https://www.dgs.ca.gov/Resources/SAM/TOC/3600/3620
TAX-FREE ALCOHOL

Chapter: 3600

Section: 3661.3

State agencies may purchase tax-free alcohol under their delegated purchasing authority. Agencies responsible for the purchase and administration of alcohol must apply for a permit from the Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury, Internal Revenue Service. Use this link ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3600/3661-3
SEPARATION OF DUTIES

Chapter: 7200

Section: 7280

(Revised and Renumbered from 8080 08/2020) Separation of duties, also known as segregation of duties, is a fundamental building block of sustainable risk management and an essential component of internal control for agencies/departments. The principle of separation of duties involves assignin ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7280
RETENTION OF FISCAL RECORDS

Chapter: 7200

Section: 7250

The Records Management and Appraisal (RMA) Program within the California State Archives (a division in the California Secretary of State) is responsible for the development and implementation of the state’s record management program. The RMA oversees the life cycle of public records from creat ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7250
GENERAL

Chapter: 7200

Section: 7200

Section deleted and content added to 7220, 8/2020

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7200
BOOKS OF ORIGINAL ENTRY

Chapter: 7200

Section: 7222

Section deleted and content added to 7231, 8/2020

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7222
AUDIT

Chapter: 7200

Section: 7240

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7240
LEDGER POSTINGS

Chapter: 7200

Section: 7223.3

Section deleted and content added to 7231, 8/2020

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7223-3
GOVERNMENTAL ACCOUNTING – KEY DIFFERENCES

Chapter: 7200

Section: 7210

(Revised and Renumbered from section 7130) There are some key differences in the accounting and financial reporting for governments versus commercial business enterprises. Some of the key differences include: The purpose of government, which is to provide services to the citizenry, not to m ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7210
LEDGERS

Chapter: 7200

Section: 7223

Section deleted and content added to 7231, 8/2020

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7223
MANAGEMENT RESPONSIBILITIES – STATE LEADERSHIP ACCOUNTABILITY ACT

Chapter: 7200

Section: 7270

State managers have a responsibility to provide stewardship of the resources entrusted in their care. The State Leadership Accountability Act (SLAA) requires agency/department heads to establish, maintain, and monitor a system of internal controls within their entity. The requirements of SLAA are co ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7270
DOCUMENTS

Chapter: 7200

Section: 7221

Section deleted and content added to 7231, 8/2020.

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7221
OTHER REQUIREMENTS FOR NEW OR MODIFIED ACCOUNTING SYSTEMS

Chapter: 7200

Section: 7262

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7262
STATE FINANCIAL REPORTING

Chapter: 7200

Section: 7241

The State Controller’s Office (SCO) issues two annual financial reports for the State of California: Budgetary-Legal Basis Annual Report The Budgetary-Legal Basis Annual Report (BLBAR) is prepared on the same basis as the applicable Governor’s Budget and Budget Act. Government ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7241
STATE ACCOUNTING

Chapter: 7200

Section: 7231

The state has developed uniform charts of accounts to classify transactions in a uniform and consistent manner. Agencies/departments must use the accounts listed in the uniform charts of accounts to classify and record their transactions. Lower level accounts may be established and linked to parent ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7231
UNIFORM CODING STRUCTURE

Chapter: 7200

Section: 7261

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7261
LEDGER FORMS

Chapter: 7200

Section: 7223.4

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7223-4
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