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WHEN NOT REQUIRED

Chapter: 3500

Section: 3566.2

Purchase order changes are not required when: Price billed is less than purchase order. Weight or quantity is less than purchase order and unit price as stated on the purchase order. At the time of taking a final delivery, there is a balance in a purchase order, and the final delivery does not overr ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3566-2
DISPOSAL OF SURPLUS PERSONAL PROPERTY

Chapter: 3500

Section: 3520

Prior to an agency’s disposal of any state-owned personal surplus property, other than vehicles and mobile equipment (See SAM Sections 4111 through SAM Sections 4112 for Disposition of Vehicles and Mobile Equipment), the agency must obtain approval from the State and Federal Property Reuse Pro ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3520
QUALITY CONTROL SECTION

Chapter: 3500

Section: 3510.3

Quality Control assistance is available from the Office of Procurement, Department of General Services, for agencies throughout the State. The Quality Control Section should be contacted in the event: An agency has questions as to whether an item delivered against a purchase order meets specificat ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3510-3
OTHER PURCHASE ESTIMATES

Chapter: 3500

Section: 3558.2

Purchase estimates and requisitions for items other than equipment (See SAM Section 3558.1) will be submitted to the Sacramento or Los Angeles office of the Office of Procurement, Department of General Services (see SAM Section 3558.3 for offices serving various areas), unless it is: Dependent upon ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3558-2
FEDERAL EXCISE TAX

Chapter: 3500

Section: 3574.1

State purchases are normally exempt from Federal Excise Tax, but an Exemption Certificate, STD. 802, must be attached to the Sub-Purchase Order. See SAM Section 3585 for further detail.

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3574-1
Contracts for Advertisements

Chapter: 500

Section: 0550

Contracts for advertising space do not require DGS approval unless they exceed $15,000 or the amount specified in SAM 1215., for more information visit https://www.dgsapps.dgs.ca.gov/dgs/sam/DocumentsDetail/DetailByChapter/1200.

https://www.dgs.ca.gov/Resources/SAM/TOC/500/0550
CONSOLIDATION OF INTRA-AGENCY REQUESTS

Chapter: 3500

Section: 3553

Agencies should make every effort to consolidate their requirements of similar items into a single purchase estimate. Items should be ordered in quantities sufficient for a reasonable period and consistent with future needs and available storage space. Agency procedures which result in the submissio ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3553
AREAS SERVED BY OFFICE OF PROCUREMENT

Chapter: 3500

Section: 3558.3

Areas served by the two procurement offices are shown on the map, 3558.3 Illustration. All purchase estimates should be submitted to the Sacramento office, except estimates for fresh produce for Southern California delivery should be submitted to the Los Angeles office.

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3558-3
SEALED BIDS OR AUCTION SALES

Chapter: 3500

Section: 3520.8

Typically the sealed bid method of public sale brings the highest cash return to the state. The agency must make a diligent effort to secure at least three competitive bids. If the agency cannot make three competitive bids, the agency employee who solicited the bids must prepare and sign a list of t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3520-8
CONTRACTS

Chapter: 3500

Section: 3530

Contract buying reduces the volume of repetitive work, permitting more care and consideration of the award of major purchases, thereby allowing each buyer to become more conversant with the material requirements of the operating departments. It permits a better scheduling of supplies, allowing the o ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3530
PURCHASE ORDERS

Chapter: 3500

Section: 3565

Please see the State Contracting Manual.

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3565
SALES AND USE TAX

Chapter: 3500

Section: 3574.2

In addition to the State sales tax, the State is subject to the Bradley-Burns Uniform Local Sales and Use Tax.

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3574-2
YEAR-END REPORTING

Chapter: 17000

Section: 17130

Agencies/Departments maintain their Federal Trust Fund accounts on a modified accrual basis throughout the year. Under the modified accrual basis of accounting, expenditures are accounted for in the period in which goods and services are received and the liability is incurred. For information ...

https://www.dgs.ca.gov/Resources/SAM/TOC/17000/17130
FEDERAL TRUST FUND DEPOSITS

Chapter: 17000

Section: 17125

Agencies/Departments shall process Federal Trust Fund deposits by completing a Report to State Controller of Remittance to State Treasurer form, CA 21, separate from other deposits. The remittance shall include appropriate descriptions and codes. For information on completing the CA 21, see S ...

https://www.dgs.ca.gov/Resources/SAM/TOC/17000/17125
FEDERAL TRUST FUND

Chapter: 17000

Section: 17101

Chapter 1284, Statutes of 1978, created the Federal Trust Fund effective July 1, 1979. The purpose of this fund is to provide a single depository for all federal funds received by the state from individual federal agencies and programs. This fund has the capability to track federal funds from the au ...

https://www.dgs.ca.gov/Resources/SAM/TOC/17000/17101
TRUST AND AGENCY FUNDS - FEDERAL AND OTHER - SPECIAL ACCOUNTING PROCEDURES

Chapter: 17000

Section: 17400

Each Trust and Agency Fund - Federal and Other (except for the Special Deposit Fund) is established for a specific purpose and accounted for by one agency/department. Therefore, the State Administrative Manual (SAM) does not provide detailed accounting procedures for this fund type. The Department o ...

https://www.dgs.ca.gov/Resources/SAM/TOC/17000/17400
DEFINITION OF FEDERAL FUNDS

Chapter: 17000

Section: 17105

Agencies/Departments will use the following definition of federal funds to identify money remitted to the State Treasury, which shall be deposited in the Federal Trust Fund: Federal funds are all moneys received directly from the federal government. The expenditure of these funds is administe ...

https://www.dgs.ca.gov/Resources/SAM/TOC/17000/17105
APPROPRIATION OF FEDERAL FUNDS

Chapter: 17000

Section: 17110

Government Code section 13338 provides for the Budget Act appropriation of federal funds received by the state and deposited in the State Treasury. The Budget Act shall provide the authority for both direct expenditures from the Federal Trust Fund and transfers to other funds. Agenc ...

https://www.dgs.ca.gov/Resources/SAM/TOC/17000/17110
ESTABLISH OR AMEND A FEDERAL TRUST FUND ACCOUNT

Chapter: 17000

Section: 17115

To establish or amend a Federal Trust Fund account, agencies/departments shall complete a Request to Establish or Amend Federal Trust Fund Account Form, AUD 10a. The form is available on the State Controller’s Office (SCO) website. Agencies/Departments shall send the completed form ...

https://www.dgs.ca.gov/Resources/SAM/TOC/17000/17115
FEDERAL TRUST FUND GENERAL LEDGER ENTRIES

Chapter: 17000

Section: 17135

Purpose: To record receivables, remittances, appropriated expenditures, operating transfers out, and payables for federal funds. References: See SAM Chapters 10500 and 10600 for standard entries. Record Receivables of Federal Funds Debit/ Credit Account Legacy Account ...

https://www.dgs.ca.gov/Resources/SAM/TOC/17000/17135