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1081 - 1100 of 1845 Results

ANALYSIS OF CASH IN TRANSIT

Chapter: 7900

Section: 7982

Agencies/Departments will prepare an Analysis of Cash in Transit as of June 30. This analysis should include the fund, cash in transit amount, remittance advice date, controller’s receipt date, and amount. This analysis is not submitted to the State Controller’s Office but retained with ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7982
YEAR-END REPORT NO. 22, STATEMENT OF CONTINGENT LIABILITIES

Chapter: 7900

Section: 7980

The Year-End Report No. 22, Statement of Contingent Liabilities, is used to report all contingent liabilities not accrued by the agency/department. This includes estimated liabilities such as federal audit exceptions, other audit exceptions, and pending litigation. If there are no contingent liabili ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7980
YEAR-END REPORT NO. 15, RECONCILIATION OF AGENCY ACCOUNTS WITH TRANSACTIONS PER STATE CONTROLLER

Chapter: 7900

Section: 7976

The Year-End Report No. 15, Reconciliation of Agency Accounts with Transactions per State Controller, assures the accuracy and completeness of an agency/department's year-end financial reports by presenting a reconciliation of an agency/department's nominal accounts (i.e., revenue, expenditur ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7976
LIST OF YEAR-END REPORTS AND THEIR DISTRIBUTION

Chapter: 7900

Section: 7951

7951 Illustration lists the required year-end financial reports, their distribution, and applicable State Administrative Manual references. Agencies/Departments shall submit one certification letter per fund. Each certification letter must have an original or electronic signature of authorizati ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7951
DEPARTMENTS USING FI$CAL

Chapter: 7900

Section: 7905

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7905
YEAR-END REPORT NO. 14, REPORT OF ACCOUNTS OUTSIDE THE STATE TREASURY

Chapter: 7900

Section: 7975

Agencies/Departments must submit a Report No. 14, Report of Accounts Outside the State Treasury, to report accounts outside the Centralized Treasury System (CTS) in which state money is deposited or must indicate that there are no accounts to report. SAM Section 8002 provides detailed information on ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7975
RECONCILIATION OF DEPARTMENT’S ACCOUNT BALANCES WITH SCO BALANCES

Chapter: 7900

Section: 7921

Agencies/departments will reconcile their accounts with the corresponding accounts maintained by the State Controller’s Office (SCO). The SCO provides the following reconciliation reports to agencies/departments to facilitate the monthly reconciliation process: Agency Reconciliation Report&n ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7921
YEAR-END REPORT NO. 11, BANK RECONCILIATION

Chapter: 7900

Section: 7967

Agencies/Departments will prepare Report No. 11, Bank Reconciliation, in accordance with the SAM Section 7923 requirements for monthly bank reconciliations. Report No. 11 is not submitted to the State Controller’s Office but will be retained with other year-end financial reports for aud ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7967
YEAR-END REPORT NO. 9, ANALYSIS OF CHANGE IN FUND BALANCE (STATEMENT OF OPERATIONS)

Chapter: 7900

Section: 7963

The Analysis of Change in Fund Balance, Report No. 9, is also known as the Statement of Operations. Departments must prepare an Analysis of Change in Fund Balance when they account for any one of the following: A non-governmental cost fund in its entirety. An account within a non-governmental cos ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7963
YEAR-END REPORT NO. 20, STATEMENT OF FINANCIAL CONDITION

Chapter: 7900

Section: 7979

The Year-End Report No. 20, Statement of Financial Condition, discloses the balances of the assets, liabilities, and fund equity as of June 30. Agencies/Departments must prepare a Report No. 20 when they account for: A non-shared, non-governmental cost fund Federal Trust Fund (0890) Special Depo ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7979
DEPARTMENTS USING CALSTARS

Chapter: 7900

Section: 7904

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7904
YEAR-END REPORT NO. 4, STATEMENT OF REVENUE

Chapter: 7900

Section: 7956

The Year-End Report No. 4, Statement of Revenue, presents a reconciliation of current year revenue recorded by the agency/department with revenue recorded in the accounts maintained by the State Controller’s Office (SCO) as of June 30. Agencies/Departments must submit a current year Report No. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7956
CHANGE IN METHOD OF ACCRUAL

Chapter: 7900

Section: 7981.1

Agencies/Departments will apply the methods of determining accruals consistently from year to year. However, to meet changing circumstances or produce more accurate accruals, it may become necessary to change the method of accruing income or expenditures in the current year from the method used in t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7981-1
YEAR-END REPORT NO. 5, FINAL RECONCILIATION OF CONTROLLER’S ACCOUNTS WITH FINAL BUDGET REPORT

Chapter: 7900

Section: 7957

The Year-End Report No. 5, Final Reconciliation of Controller’s Accounts with Final Budget Report/Agency Records, presents a reconciliation of an agency/department’s appropriation balances with the State Controller’s Office (SCO) account balances as of June 30. Report No. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7957
RECONCILIATIONS - GENERAL

Chapter: 7900

Section: 7901

Agencies/departments are required to perform reconciliations to ensure accuracy and consistency in their accounting records. Agencies/departments will reconcile the account balances to supporting documentation such as invoices, receipts, etc. Agencies/departments will also compare agency/department ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7901
QUARTERLY FINANCIAL REPORTS

Chapter: 7900

Section: 7940

Quarterly, except for June 30, agencies/departments must complete the reports listed below: Trial Balance Budget Report Reconciliation of Controller’s Accounts with Budget Report Statement of Revenue (for governmental cost funds only) See SAM section 8210. Property Reconciliation (see SA ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7940
YEAR-END REPORT NO. 3, ADJUSTMENTS TO CONTROLLER’S ACCOUNTS

Chapter: 7900

Section: 7955

The Year-End Report No. 3, Adjustments to Controller’s Accounts, identifies adjustments needed to correct the central records maintained by the State Controller’s Office (SCO) as of June 30. This report does not correct the records of the SCO. Agencies/Departments must submit tran ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7955
YEAR-END REPORTS NO. 7 AND 8, PRE AND POST-CLOSING TRIAL BALANCES

Chapter: 7900

Section: 7962

The Year-End Report No. 7, Pre-Closing Trial Balance, lists the general ledger account balances for real and nominal accounts, including accruals and adjustments, before the nominal accounts are closed to fund balance. The Year-End Report No. 8, Post-Closing Trial Balance, lists the general ledger a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7962
INTRODUCTION TO YEAR-END FINANCIAL REPORTS

Chapter: 7900

Section: 7950

Agencies/departments must follow the instructions in the State Administrative Manual (SAM) to prepare and submit accurate year-end reports to the SCO. In addition, Finance provides annual year-end trainings, eLearning, and other useful resources on its website. Agencies/departments should refer to t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7950
BANK RECONCILIATION

Chapter: 7900

Section: 7923

Agencies/Departments will reconcile their General Cash, Revolving Fund Cash, and Agency Trust Fund Cash accounts with their Centralized Treasury Trust System Account Statement (CTS statement). When agencies/departments account for more than one fund in a bank account, agencies/departments will ident ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7923

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1081 - 1100 of 1845 Results

ANALYSIS OF CASH IN TRANSIT

YEAR-END REPORT NO. 22, STATEMENT OF CONTINGENT LIABILITIES

YEAR-END REPORT NO. 15, RECONCILIATION OF AGENCY ACCOUNTS WITH TRANSACTIONS PER STATE CONTROLLER

LIST OF YEAR-END REPORTS AND THEIR DISTRIBUTION

DEPARTMENTS USING FI$CAL

YEAR-END REPORT NO. 14, REPORT OF ACCOUNTS OUTSIDE THE STATE TREASURY

RECONCILIATION OF DEPARTMENT’S ACCOUNT BALANCES WITH SCO BALANCES

YEAR-END REPORT NO. 11, BANK RECONCILIATION

YEAR-END REPORT NO. 9, ANALYSIS OF CHANGE IN FUND BALANCE (STATEMENT OF OPERATIONS)

YEAR-END REPORT NO. 20, STATEMENT OF FINANCIAL CONDITION

DEPARTMENTS USING CALSTARS

YEAR-END REPORT NO. 4, STATEMENT OF REVENUE

CHANGE IN METHOD OF ACCRUAL

YEAR-END REPORT NO. 5, FINAL RECONCILIATION OF CONTROLLER’S ACCOUNTS WITH FINAL BUDGET REPORT

RECONCILIATIONS - GENERAL

QUARTERLY FINANCIAL REPORTS

YEAR-END REPORT NO. 3, ADJUSTMENTS TO CONTROLLER’S ACCOUNTS

YEAR-END REPORTS NO. 7 AND 8, PRE AND POST-CLOSING TRIAL BALANCES

INTRODUCTION TO YEAR-END FINANCIAL REPORTS

BANK RECONCILIATION