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CAPITAL OUTLAY

Chapter: 8300

Section: 8363

(Deleted and content added to 8343, 9/2020)

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8363
ABATEMENTS OF EXPENDITURES

Chapter: 8300

Section: 8366

(Revised and renumbered from 10220) An abatement is a reduction of an expenditure that has already been made from an appropriation. Only the following types of receipts will be accounted for as abatements: Refunds of overpayments of salaries (including (a) temporary disability receipts described i ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8366
PRIOR YEAR APPROPRIATION ADJUSTMENTS

Chapter: 8300

Section: 8367

(Revised and renumbered from 10240) Agencies/departments will accrue all items that have been recognized but not received or disbursed as of June 30 that eventually will be credited or charged to appropriations and executive orders of the fiscal year just ended. Adjustments due to differences betwee ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8367
YEAR-END ACCRUALS

Chapter: 8300

Section: 8380

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8380
BUDGET ACT APPROPRIATION

Chapter: 8300

Section: 8301.1

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8301-1
BUDGETS NOT SPECIFICALLY APPROPRIATED

Chapter: 8300

Section: 8301.3

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8301-3
ABATEMENTS

Chapter: 8300

Section: 8364

(Deleted and content added to 8360, 9/2020)

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8364
ALLOTMENT-EXPENDITURE ACCOUNTS

Chapter: 8300

Section: 8301

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8301
ENCUMBRANCES - CAPITAL OUTLAY

Chapter: 8300

Section: 8343

These appropriations usually will be encumbered by individual encumbrance documents. Usually purchases of real property are subject to the provisions of the Property Acquisition Act. (See SAM section 8705.) Agencies/departments may encumber the estimated amounts of such expenditures by using a Purc ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8343
OTHER APPROPRIATIONS AND EXECUTIVE ORDERS

Chapter: 8300

Section: 8301.2

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8301-2
PURPOSE OF BUDGETARY ACCOUNTING

Chapter: 8300

Section: 8310

Budgeting is an essential element of the financial planning, control, and evaluation processes of governments. The purpose of budgetary accounting is to monitor and control the state’s financial activities to the level and purpose specified in the annual Budget Act and other pertinent le ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8310
DETAILED INSTRUCTIONS

Chapter: 8300

Section: 8342.3

(Deleted and content moved to 8342, 9/2020)

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8342-3
OPERATING EXPENSES AND EQUIPMENT ENCUMBRANCE OF THE LAG

Chapter: 8300

Section: 8342.1

(Deleted and content moved to 8342, 9/2020)

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8342-1
POLICY

Chapter: 5000

Section: 5010

A uniform method for recording data relating to the repair or maintenance of data processing equipment, software, and facilities must be established to prevent degradation in customer and vendor support and excessive maintenance costs. Capturing this data at the time of the incident and ensuring its ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5000/5010
EQUIPMENT ACQUISITION, MAINTENANCE AND DISPOSITION

Chapter: 5000

Section: 5001

Information technology equipment that is state-owned will be used as long as its use meets the operational requirements of the user and as long as relative costs versus benefits are favorable. Such equipment will be used, where appropriate and where benefits exceed costs, to replace installed equipm ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5000/5001
ENCUMBRANCES - PERSONAL SERVICES

Chapter: 8300

Section: 8341

Quarterly salaries and wages estimates will be encumbered at the beginning of each fiscal year for amounts expected to be expended each quarter with respect to positions carried forward from the preceding fiscal year. These amounts are determined by analyzing Budget Schedule 8, Supplementary Schedul ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8341
LEASE/PURCHASE ANALYSIS—EQUIPMENT

Chapter: 3700

Section: 3710

Prepare a lease/purchase analysis in accordance with SAM Section 1276 and Management Memos regarding acquisition of equipment. The analysis must be completed on the "Lease Versus Purchase Analysis–Equipment" form shown in the Appendix at the end of this chapter. Any assumptions which are pecul ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3700/3710
GENERAL POLICY

Chapter: 3700

Section: 3700

When acquiring equipment, determine if it would be better to lease or purchase the equipment. An analysis will make it possible to know which method of acquiring the equipment is the least expensive. This chapter gives the guidelines to make a lease/purchase analysis.

https://www.dgs.ca.gov/Resources/SAM/TOC/3700/3700
REVIEW OF LEASE

Chapter: 3700

Section: 3760

Review any equipment that is acquired under a lease when the conditions that lead to the lease decision have substantially changed, or may soon change. Frequently, there are changes in the projected useful life. For example, the useful life of the equipment may change with increased workload volume. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3700/3760
PRESENT VALUE TECHNIQUES

Chapter: 3700

Section: 3740

Before making a lease/purchase analysis, gather the following information from the sources listed: 1. Cost, if purchased, of: a. Purchase price. —From the vendor. b. Maintenance. —From the vendor. c. Sales tax. —Compute from the purchase price. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3700/3740