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INFLOW OF RESOURCES

Chapter: 7600

Section: 7660

The high-level revenue accounts described in this section include General Revenues, Federal Government Receipts, Other Receipts, Additions (Trust, Agency, Feeder Funds), Reimbursements, and Unappropriated Receipts. The accounts listed below are the high-level 1, 2, and 3 revenue accounts. For ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7660
OUTFLOW OF RESOURCES

Chapter: 7600

Section: 7670

The high level accounts described in this section includes appropriated and unappropriated expenditures, expenses and other uses of financial resources. The accounts are listed in various categories which represent the type of goods or services purchased. The accounts listed below are the hi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7670
BUDGETARY ACCOUNTS

Chapter: 7600

Section: 7650

The level 1 and 2 Legacy Budgetary accounts below are not mapped to accounts. The budgetary ledger in FI$Cal is used to track and report budgetary accounts. Account Account Name Account Definition Legacy Not used Controller's Budgetary Accounts Sum ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7650
CURRENT LIABILITIES

Chapter: 7600

Section: 7630

(Summary Accounts 2000-2090 and Legacy Level 1 Accounts 3000-3700) Account Account Name Account Definition Legacy 200000 Accounts Payable Amounts due to private persons or organizations for outstanding obligations for goods and services receive ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7630
TANGIBLE ASSETS

Chapter: 7600

Section: 7624

(Summary Account 160 and Legacy Level 1 Account 2300) Account Account Name Account Definition Legacy 1600000 Land Cost or appraised value of state-owned land and interests in land. 2310 1601 Buildings Summary account of ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7624
CHART OF GENERAL LEDGER ACCOUNTS

Chapter: 7600

Section: 7610

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7610
FUND EQUITY

Chapter: 7600

Section: 7640

(Summary Account 30 and Legacy Level 1 Account 5100) Account Account Name Account Definition Legacy 30 Capital Contributions Summary account of capital contributed to funds. 5100 3000000 Capital Contributions Capital co ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7640
CURRENT ASSETS

Chapter: 7600

Section: 7620

CASH IN STATE TREASURY AND AGENCY ACCOUNTS (Summary Account 110 and Legacy Level 1 Account 1100) Account Account Name Account Definition Legacy 1100000 Cash on Hand Amount of cash and/or checks received but not deposited due to their nature, or ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7620
NON-CURRENT ASSETS

Chapter: 7600

Section: 7622

INVESTMENTS (Summary Account 150 and Legacy Level 1 Account 2000) Account Account Name Account Definition Legacy 1501 Investments in Debt Securities Summary account of securities held for the production of interest revenue. 2010 15 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7622
DEFERRED CHARGES AND OTHER ASSETS

Chapter: 7600

Section: 7627

(Summary Accounts 170-199 and Legacy Level 1 Accounts 2500-2900) Account Account Name Account Definition Legacy 1700000 Provision for Deferred Interfund Loans Payable Provision for interfund loans not payable within one year. 2500 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7627
STRUCTURE OF GENERAL LEDGER ACCOUNTS

Chapter: 7600

Section: 7605

Level of Detail for Budgeting, Accounting, and Financial Reporting The legacy general ledger account codes contain four-digits and are structured into three hierarchical reporting levels: Level 1 - Assigned to accounts used to prepare the Controller's Budgetary/Legal Basis Annual Report; Le ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7605
INTANGIBLE ASSETS

Chapter: 7600

Section: 7625

(Summary Account 162 and Legacy Level 1 Account 2400) Account Account Name Account Definition Legacy 1620 Intangible Assets--Amortizable Summary account of amortizable intangible assets. 2410 1620200 Computer Software--Am ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7625
Travel Plan

Chapter: 700

Section: 0763

Prepare the Travel Plan in the two sections as referenced in the Budget Letter. Include only those trips that meet the criteria outlined in SAM Section 0762. Do not include trips that must receive individual approval by the Governor. See SAM Section 0764.

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0763
ACCOUNTS AND LEGACY GENERAL LEDGER ACCOUNTS

Chapter: 7600

Section: 7601

Overview The Uniform Codes Manual (UCM) contains the state’s uniform codes and structures that provide the level of detail and the framework for budgeting, recording, and reporting financial transactions for the state. Every agency, department, commission, and board within the state government ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7601
HISTORY OF STATE OF CALIFORNIA ACCOUNTING

Chapter: 7100

Section: 7140

The history of the state’s system of accounting, chart of accounts and fiscal policies spans many years as described below: 1911 The Legislature established the Department of Public Accounting under the State Board of Control charged with the duty of devising and installing ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7100/7140
DISTINCTIVE FEATURES OF GOVERNMENTAL ACCOUNTING

Chapter: 7100

Section: 7130

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/7100/7130
UNIFORM CODING STRUCTURE

Chapter: 7100

Section: 7131

(Revised and Renumbered from 7261 08/2020) The state’s uniform coding structure was established to obtain accurate, consistent, and comparable records and reports of all the financial affairs of the state. Agencies/departments will use the uniform coding system to enter transactio ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7100/7131
PURPOSE OF A SYSTEM OF ACCOUNTING

Chapter: 7100

Section: 7110

A uniform system of accounting is an organized arrangement of the accounting methods, procedures, and controls for all phases of financial record keeping. This system is designed to track, accumulate, organize, and present accurate and timely financial information and to be used in decision making. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7100/7110
KEY ACCOUNTING ELEMENTS OF A FINANCIAL AND ADMINISTRATIVE IT SYSTEM

Chapter: 7100

Section: 7120

(Revised and Renumbered from 7262 08/2020) Any state agency/department that plans to implement, design or acquire, modify or update a financial and administrative information technology (IT) system after obtaining the necessary approvals outlined in SAM section 7260, must ensure the system in ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7100/7120
SYSTEM OF ACCOUNTS

Chapter: 7000

Section: 7150

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/7100/7150