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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
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
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
THE STATE’S GOVERNMENTAL FISCAL CYCLE

Chapter: 7200

Section: 7220

(Revised and Renumbered from section 7200) The state’s fiscal cycle consists of Budgeting, Accounting, Reporting, and Auditing. Budgeting Budgeting involves the planning, development, adoption, and execution phase of the state’s budget, a plan of operation for a specified ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7220
DOCUMENTS

Chapter: 7200

Section: 7221

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

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7221
DEPARTMENT OF TECHNOLOGY REVIEW OF PROCUREMENT DOCUMENTS

Chapter: 5200

Section: 5211

The California Department of Technology (Department of Technology) Information Technology Project Oversight Division (ITPOD) may decide to review specifications in procurement documents before they are advertised to ensure that the specifications are consistent with the requirements and specificatio ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5200/5211
GENERAL PROCUREMENT PROCEDURES: PROCUREMENT OF GOODS AND SERVICES ACQUISITIONS AUTHORITY FOR IT GOODS AND SERVICES RELATED TO IT PROJECTS

Chapter: 5200

Section: 5210

Pursuant to Public Contract Code (PCC) 12100(b), all contracts for the acquisition of Information Technology (IT) goods and services related to IT projects, as defined in SAM Section 4819.2, shall be made by or under the supervision of the Department of Technology. The Department of Technology will ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5200/5210
RESPONSIBILITIES AND AUTHORITY

Chapter: 5200

Section: 5200.5

The Department of Finance (Finance) is responsible for review and approval of funding related to IT project proposals. Pursuant to Public Contract Code (PCC) 12100(g), the Department of General Services (DGS) has statutory authority in the determination of IT procurement procedures for the purchase ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5200/5200-5
LEVERAGED PROCUREMENT AGREEMENTS

Chapter: 5200

Section: 5291

There are instances when many State departments require goods or services to perform essentially the same functions. Individual procurements would require duplicative effort and extend lead times. (LPAs) combine State departments’ requirements for the same items or similar items thus providing ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5200/5291
PUBLIC POLICY CONSIDERATION

Chapter: 5200

Section: 5230.5

Consideration shall be given to each of the following priorities to advance public policy for IT procurements: Business need Business requirements (mandatory or desirable) Functionality IT environment

https://www.dgs.ca.gov/Resources/SAM/TOC/5200/5230-5
PRINCIPLES FOR IT PROCUREMENT

Chapter: 5200

Section: 5230.4

The general principles for IT procurement are as follows: The State obtains IT goods and/or services that meet its needs and advance its policy goals, in a timely fashion, within budget, and with the least possible administrative burden. Procurements are conducted with integrity and in a manner c ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5200/5230-4
ACQUISITION PLANNING

Chapter: 5200

Section: 5230.1

Elements of the Acquisition Planning stage include: Defining the program need Assessing operational needs Selecting the acquisition method IT General Provisions (GSPD 401-IT) and Cloud Computing Special Provisions (as applicable) Obtaining approvals 1. Defining the Program Need For all IT acq ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5200/5230-1
INTRODUCTION

Chapter: 5200

Section: 5200

This chapter provides policy direction applicable to information technology (IT) procurements pursuant to Public Contract Code section 12100 et seq. IT as defined in SAM Sections 4819 through 4819.42 includes telecommunications goods and services

https://www.dgs.ca.gov/Resources/SAM/TOC/5200/5200