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STATE TREASURER'S OFFICE

Chapter: 7300

Section: 7330

The State Treasurer is an elected state fiscal officer and sits on approximately forty boards and commissions. The State Treasurer’s Office (STO) provides banking services for state government with a minimum interest and service cost and a maximum yield on investments. The STO does the followi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7330
PROGRAM PURPOSE

Chapter: 1600

Section: 1600

The State of California Records Management Program (RMP) was established to apply efficient and economical methods to create, use, maintain, retain, preserve, and dispose of state records, including those on electronic media. Required procedures and processes and other useful information are contain ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1600/1600
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
CLASSIFYING FUNDS-GAAP BASIS

Chapter: 7400

Section: 7420

The Generally Accepted Accounting Principles (GAAP) basis classification divides funds into three fund categories: governmental, proprietary, and fiduciary. The GAAP basis classification assigned to a fund impacts how the fund is displayed in the Annual Comprehensive Financial Report. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7420
ABOLISHING FUNDS

Chapter: 7400

Section: 7455

An existing state fund may be abolished in one of two ways: Abolishing Funds by Statute A bill that created a fund may set a repeal date for the fund. The fund would be abolished on the date specified in the statute unless a subsequent bill abolishes the fund before or extends the fund beyond the ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7455
CLASSIFYING FUNDS-BUDGETARY/LEGAL BASIS

Chapter: 7400

Section: 7410

The state’s funds are classified on both a budgetary/legal basis and a generally accepted accounting principles (GAAP) basis. A fund’s classification determines the basis of accounting, measurement focus, general ledger accounts, and the year-end financial reports required. The budgetary ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7410
MEASUREMENT FOCUS

Chapter: 7400

Section: 7430

A fund’s measurement focus relates to what is being measured or the transactions and events that will be shown in the fund’s accounting record and reported in its financial statement. The common measurement focuses are discussed below: Current Financial Resources Measurement Focus Govern ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7430
BASIS OF ACCOUNTING

Chapter: 7400

Section: 7440

The basis of accounting describes how financial activities are recognized and reported, specifically, when revenues, expenditures (or expenses), assets, and liabilities are recognized and reported in the financial reports. Accrual Basis of Accounting The accrual basis of accounting recognizes ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7440
CAPITAL ASSETS GROUP OF ACCOUNTS

Chapter: 7400

Section: 7463

The state uses a Capital Assets Group of Accounts for the capitalized assets acquired by those funds that use a modified accrual basis of accounting. Budgetary/Legal basis fund types that use the Capital Assets Group of Accounts are governmental cost funds, bond funds, federal funds, and some trust ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7463
DESCRIPTION OF STATE FUNDS

Chapter: 7400

Section: 7400

Governmental accounting systems are organized and operated on a fund basis. A fund is a legal budgeting and accounting entity with a self-balancing set of accounts that segregates money or other resources in the State Treasury for obligations, subject to specific restrictions or limitations. Each fu ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7400
DEPARTMENT OF GENERAL SERVICES

Chapter: 7300

Section: 7340

The Department of General Services (DGS) serves as the business manager for the State of California. The DGS does the following: Sets state procurement and acquisition policies. Provides real estate management and design. Provides asset management and planning and property sales and acqui ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7340
EXPENSE ADVANCES - INTRODUCTION

Chapter: 8100

Section: 8120

Agencies/Departments may use the revolving fund for expense advances where immediate payment is otherwise necessary. In addition to travel and salary advances, the agency/department may use revolving fund checks for advance payments under certain provisions. State Administrative Manual Sections 8120 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8120
INVOICES WITH DISCOUNTS

Chapter: 8100

Section: 8120.1

Invoices will be paid by revolving fund checks when all of the following conditions apply: The discount percentage is at least one-half of one percent A minimum discount amount of $7 The discount period is too short to permit payment by State Controller’s Office (SCO) warrant If time perm ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8120-1
PAYEE DATA

Chapter: 8100

Section: 8112.3

Deleted, Merged with 8112

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8112-3
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
RESOURCES

Chapter: 8100

Section: 8112.4

Deleted, Merged with 8112

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8112-4
COMPLIANCE

Chapter: 8100

Section: 8116.3

The travel expense policies and procedures are intended to avoid reporting travel advances as taxable wages or compensation by deducting it from an employee's payroll warrant if the travel expense claim submission requirements are not met. A travel advance is never provided as additional wages or co ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8116-3
CLAIMS

Chapter: 8100

Section: 8170

Agencies/Departments will process purchase and expense claims in accordance with the general instructions in SAM Section 8422.100. There are two methods available to reimburse an agency/department’s revolving fund through the claim process: Reimbursement claim: Agencies/Departments will prepar ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8170
INSTITUTION CASH PAYMENT FUNDS

Chapter: 8100

Section: 8110

Each institution may establish one cash payment fund not to exceed $10,000. The institution may exceed $10,000 upon written approval from the Department of Finance, Fiscal Systems and Consulting Unit (FSCU). See SAM Section 7040, Request for FSCU Approval and Fiscal Policy Assistance. An institution ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8110
PURCHASE OF FEDERAL PUBLICATIONS

Chapter: 8100

Section: 8114

Deleted, Renumbered to 8120.2

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8114