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ACQUISITION PHASE

Chapter: 5200

Section: 5230.2

The Acquisition Phase is when the acquisition is conducted. Acquisitions shall be conducted in a manner that complies with State policies and meets the State’s needs. In conducting acquisitions, the State shall follow these requirements: Acquisition documents shall clearly set forth the rule ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5200/5230-2
EXEMPTION

Chapter: 5200

Section: 5230.6

Procurements necessary to meet the requirements of the Hawkins Data Center in the Department of Justice are exempt from the requirements of Section 5230 Uniform Standards.

https://www.dgs.ca.gov/Resources/SAM/TOC/5200/5230-6
UNIFORM STANDARDS

Chapter: 5200

Section: 5230

Uniform standards are applicable to acquisitions of IT goods and/or services pursuant to Public Contract Code section 12100 et seq., regardless of dollar amount, type of IT goods/services, and acquisition approach. The following standards shall apply throughout the IT procurement process: Acquisit ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5200/5230
POST-AWARD ACTIVITY

Chapter: 5200

Section: 5230.3

Post-award Activity includes elements such as contract management, project management, and reporting. Effective contract and project management ensures that the State and its contractors honor their agreements and collaborate with one another in good faith. Following the award of the contract, the a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5200/5230-3
REPORTS

Chapter: 7200

Section: 7230

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7230
INVESTMENTS

Chapter: 7800

Section: 7820

An investment subsidiary ledger will vary among agencies/departments depending upon the volume and type of investment transactions. At a minimum, when applicable, it may consist of a file of Treasurer's Receipts for securities purchased. For securities recorded at par value, it should contain an acc ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7820
REVOLVING FUND

Chapter: 7800

Section: 7810

A revolving fund subsidiary ledger, or Cash Book, is a detailed record of the revolving fund cash in the agency/department’s checking account. The ledger is debited for receipts deposited and credited for revolving fund checks drawn. The balance shows the cash portion of the revolving f ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7810
FILE OF OPEN ESTIMATES

Chapter: 7800

Section: 7828

A copy of each encumbrance document related to open estimates will be filed in an open estimates file. As estimates are adjusted or partially liquidated by claims or transfers, the transactions and remaining unliquidated balance are noted on the document. When estimates are fully liquidated or adjus ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7828
PRIOR YEAR REVENUE ADJUSTMENTS

Chapter: 7800

Section: 7831

A prior year revenue adjustments subsidiary ledger is maintained with an account for each subsidiary classification of revenue accrued as of June 30.

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7831
ACCOUNTS PAYABLE

Chapter: 7800

Section: 7823

For Governmental Funds, an accounts payable subsidiary ledger is maintained to track the outstanding accruals as of June 30. For other funds, it may track the accruals not submitted to SCO for payment which have been accounted for by the agency/department as expenses. For any fund, where applicable, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7823
SUBSIDIARY RECORDS-INTRODUCTION

Chapter: 7800

Section: 7800

Subsidiary ledgers provide detailed information used to reconcile the activity recorded in the general ledger account. For example, the accounts receivable subsidiary ledger is used to reconcile the accounts receivable control account in the general ledger. In addition to a subsidiary ledger, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7800
CASH IN TRANSIT TO STATE TREASURY

Chapter: 7800

Section: 7812

A subsidiary file containing a copy of each Controller's Remittance Advice (RA), Form CA–21, held until a corresponding Controller's Receipt is received. When the Controller’s Receipt is received, the RA copy is removed from the file, compared against the Controller’s Receipt and d ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7812
APPROPRIATION AND ENCUMBRANCES

Chapter: 7800

Section: 7829

(Revised and renamed) An appropriation subsidiary ledger is maintained to provide the agency/department with detailed transactions to reconcile appropriation balances monthly. See SAM Section 8320, Appropriation-Purpose and Requirements. An encumbrance subsidiary ledger is maintained to record detai ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7829
CLAIMS FILED

Chapter: 7800

Section: 7824

A claims filed register is maintained to track the claims approved by the agency/department and submitted to the State Controller's Office for payment. The register tracks the claim corrections and claims not yet paid.

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7824
PRIOR YEAR APPROPRIATION ADJUSTMENTS

Chapter: 7800

Section: 7832

A prior year appropriation adjustments subsidiary ledger is maintained to account for each prior year appropriation that is no longer available for encumbrance but not yet reverted. Each account shows the difference between the net amount of expenditures, abatements, and reimbursements accrued at th ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7832
PUBLIC WORKS UNCOMPLETED PROJECTS

Chapter: 7800

Section: 7819

A subsidiary file is maintained to store the State Controller's Transfers, transferring funds to the Architecture Revolving Fund supported by Public Works Project Authorization and Transfer Requests for each project until the project is reported completed and unused funds are returned.

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7819
DISHONORED CHECKS

Chapter: 7800

Section: 7815

A dishonored checks file is maintained to track bank debit notices received pending clearance of the dishonored checks. As dishonored checks are redeposited, substituted with other checks or legal tender, or the agency/department is discharged from accountability by the Department of General Service ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7815
PURCHASE STORES LEDGER

Chapter: 7800

Section: 7818

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7818
PROPERTY REGISTER

Chapter: 7800

Section: 7821

Section deleted and moved to 8650.1

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7821
UNEXPIRED INSURANCE POLICIES

Chapter: 7800

Section: 7817

A subsidiary ledger is maintained for each insurance policy. The ledger is debited for the amount of premium paid and credited for the amount of insurance charged to expense each accounting period.

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7817