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Authority

Chapter: 1

Section: 0005

The SAM was created in 1953 by the Department of Finance (DOF) to provide management communication among state departments. On July 31, 1990, SAM responsibility was officially transferred from DOF to the Department of General Services (DGS). This program is located within the DGS Office Train ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1/0005
Management Memos

Chapter: 1

Section: 0025

The Governor’s Office (GO), California Department of Technology (CDT), Department of Finance (DOF), Department of General Services (DGS), and California Department of Human Resources (CalHR) issue SAM Management Memos to disseminate information directly related to SAM requiring immediate atten ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1/0025
SAM Arrangement

Chapter: 1

Section: 0015

The SAM contains the following major parts: SAM Revision History. (Dated back to December 2002 only.) SAM Table of Contents (listing all chapters). Chapter Table of Contents (listing all related sections).

https://www.dgs.ca.gov/Resources/SAM/TOC/1/0015
Purpose and Contacts

Chapter: 1

Section: 0001

SAM is a resource to statewide management policy. A list of the authoring department and the contact information for each SAM section is contained in Section 0030. For inquiries or to obtain publications or additional information for a specific SAM section, you must contact the authorin ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1/0001
SAM Publication Contacts

Chapter: 1

Section: 0030

Below you will find SAM section author and contact information. For questions related to a specific SAM section contact the authoring department directly. For questions on how to revise SAM, contact the DGS Policy Unit.

https://www.dgs.ca.gov/Resources/SAM/TOC/1/0030
Revising SAM

Chapter: 1

Section: 0020

Responsibility for Revising SAM Responsibility for updating SAM content is assigned to authoring state departments. The SAM Section 0030 lists authoring departments for each SAM chapter/section and provides contact information that can direct SAM Users to authors to assist with content clarificati ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1/0020
Access to SAM

Chapter: 1

Section: 0010

SAM is available online at no cost and may be accessed at https://www.dgs.ca.gov/Resources/SAM. This online version is fully searchable. Hard copies of the SAM are not available due to regular updates making it impractical to produce in any significant quantity since it woul ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1/0010
DISPOSITION OF DEPOSITORS' PERSONAL PROPERTY DECEASED DEPOSITORS' PERSONAL PROPERTY

Chapter: 19000

Section: 19425.1

Institutions having possession of deceased inmates' personal property will dispose of such personal property subject to provisions of SAM 19425.3 (after the required 30 days' notice) as follows: Unclaimed cash will be remitted to the State Treasurer's Office for deposit in the Unclaimed Property F ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19425/19425-1
NOTICE OF PROPOSED DISPOSITION OF DEPOSITORS' PERSONAL PROPERTY

Chapter: 19000

Section: 19425.3

Before any money, personal property, or documents are delivered to the State Treasurer, State Controller, or public administrator or sold at public auction or upon a sealed bid basis or destroyed, in accordance with SAM Section 19425.1 or 19425.2, notice of the intended disposition of the property s ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19425/19425-3
ESCAPED, DISCHARGED, OR PAROLED DEPOSITORS' PERSONAL PROPERTY

Chapter: 19000

Section: 19425.2

Institutions having possession of personal property of escaped, discharged, and paroled inmates, will dispose of such personal property subject to provisions of SAM 19425.3, (after the required 30 days' notice) as follows: All deeds, contracts, or assignments will be refilled with the public admin ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19425/19425-2
ENTRY NO. 27 – DEPOSITS MADE TO THE CONDEMNATION DEPOSITS FUND

Chapter: 10500

Section: 10527

Purpose: This entry is made when agencies/departments engaged in condemnation proceedings (eminent domain acquisition of real property) are required by the court to deposit a sum of money into the Condemnation Deposits Fund. The amount deposited is determined by the court. Deposits are retained in t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10527
USE OF OTHER ACCOUNTING GUIDELINES

Chapter: 7000

Section: 7050

(Revised and renumbered from 11100) Although the State Administrative Manual provides complete accounting instructions, it has at times been necessary for the Department of Finance, Fiscal Systems and Consulting Unit (FSCU) to issue additional instructions. Unless the law or any other authorit ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7000/7050
TERMS AND DEFINITIONS

Chapter: 7000

Section: 7010

Listed below are the terms and definitions commonly used in statewide accounting and fiscal policies and procedures in the State Administrative Manual chapters 7000 through 19000. Agency/Department: Includes every state government office, officer, agency, department, division, bureau, board, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7000/7010
PURPOSE OF ACCOUNTING AND FISCAL POLICIES

Chapter: 7000

Section: 7020

The purpose of statewide accounting and fiscal policies and procedures is to enhance accountability, consistency, and comparability of financial information. The policies and procedures are also a statewide communication and training document that will guide staff to understand the state’s ac ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7000/7020
ROLE OF THE DEPARTMENT OF FINANCE - FISCAL SYSTEMS AND CONSULTING UNIT

Chapter: 7000

Section: 7030

The Department of Finance, Fiscal Systems and Consulting Unit (FSCU) sets the statewide fiscal and accounting policies as required by Government Code sections 13300 and 13310. Government Code section 13300 mandates Finance to develop, install, and supervise a modern and complete system of ac ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7000/7030
REQUEST FOR FSCU APPROVAL AND FISCAL POLICY ASSISTANCE

Chapter: 7000

Section: 7040

Agencies/Departments may request approval or fiscal policy clarification and/or assistance from the Department of Finance, Fiscal Systems and Consulting Unit (FSCU), as required by applicable sections of the State Administrative Manual (SAM). Agencies/Departments may submit a PDF with a digitally ce ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7000/7040
DEFINITION OF TERMS

Chapter: 8400

Section: 8474.4

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8474-4
CLAIM CORRECTIONS

Chapter: 8400

Section: 8422.50

(Revised and Renumbered from 8422.5) The State Controller’s Office (SCO), Audits Division will return or reject vouchers entered incorrectly in FI$Cal to the agency/department for review and correction using the automated system. In the case of paper claims, the SCO will send a c ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-50
RELEASE OF PERSONAL PROPERTY PURSUANT TO PROBATE CODE SECTION 13100

Chapter: 8400

Section: 8477.31

Probate Code section 13100 provides for the collection or transfer of a decedent's personal property without the administration of the estate or probate of the will. To effect the transfer of the decedent's personal property, the successor of the decedent must furnish an affidavit or declaration und ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8477-31
CLAIM SCHEDULES – GENERAL REQUIREMENTS

Chapter: 8400

Section: 8422.20

A claim schedule (claim) is a payment request document used to submit invoiced claims to the State Controller’s Office (SCO) for disbursement. The claim process is a manual process where an agency/department inputs the required information on the Claim Schedule form, STD 218, and attach ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-20