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TERMS AND DEFINITIONS

Chapter: 1600

Section: 1601

Public Record: State law defines a public record to include but not be limited to “…any writing containing information relating to the conduct of the public’s business prepared, owned, used, or retained by a state or local agency regardless of physical form or characteristics&hell ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1600/1601
ROLE OF THE STATE ARCHIVES DIVISION - CALRIM

Chapter: 1600

Section: 1606

The State Records Management Act identified in SAM Section 1602 requires the State Archives Division - CALRIM to: Establish standards and procedures to carry out the records management program. Help agencies to: Develop record series to account for forms, reports, correspondence, directives, f ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1600/1606
PROGRAM PURPOSE

Chapter: 1600

Section: 1600

The State of California Records Management Program (RMP) was established to apply efficient and economical methods to create, use, maintain, retain, preserve, and dispose of state records, including those on electronic media. Required procedures and processes and other useful information are contain ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1600/1600
ESTABLISHING FUNDS

Chapter: 7400

Section: 7450

State funds can be created in one of three ways: By Statute: A bill passed by the State Legislature and signed into law may create a fund for a specific purpose or various purposes. The legislation will specify the purpose of the fund, the source of revenue, any specific restrictions, the appropri ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7450
CLASSIFYING FUNDS-GAAP BASIS

Chapter: 7400

Section: 7420

The Generally Accepted Accounting Principles (GAAP) basis classification divides funds into three fund categories: governmental, proprietary, and fiduciary. The GAAP basis classification assigned to a fund impacts how the fund is displayed in the Annual Comprehensive Financial Report. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7420
ABOLISHING FUNDS

Chapter: 7400

Section: 7455

An existing state fund may be abolished in one of two ways: Abolishing Funds by Statute A bill that created a fund may set a repeal date for the fund. The fund would be abolished on the date specified in the statute unless a subsequent bill abolishes the fund before or extends the fund beyond the ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7455
CLASSIFYING FUNDS-BUDGETARY/LEGAL BASIS

Chapter: 7400

Section: 7410

The state’s funds are classified on both a budgetary/legal basis and a generally accepted accounting principles (GAAP) basis. A fund’s classification determines the basis of accounting, measurement focus, general ledger accounts, and the year-end financial reports required. The budgetary ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7410
MEASUREMENT FOCUS

Chapter: 7400

Section: 7430

A fund’s measurement focus relates to what is being measured or the transactions and events that will be shown in the fund’s accounting record and reported in its financial statement. The common measurement focuses are discussed below: Current Financial Resources Measurement Focus Govern ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7430
CAPITAL ASSETS GROUP OF ACCOUNTS

Chapter: 7400

Section: 7463

The state uses a Capital Assets Group of Accounts for the capitalized assets acquired by those funds that use a modified accrual basis of accounting. Budgetary/Legal basis fund types that use the Capital Assets Group of Accounts are governmental cost funds, bond funds, federal funds, and some trust ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7463
DESCRIPTION OF STATE FUNDS

Chapter: 7400

Section: 7400

Governmental accounting systems are organized and operated on a fund basis. A fund is a legal budgeting and accounting entity with a self-balancing set of accounts that segregates money or other resources in the State Treasury for obligations, subject to specific restrictions or limitations. Each fu ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7400
ORGANIC WASTE

Chapter: 1900

Section: 1930.8

Assembly Bill 1826 (PRC Sections 42649.8 - 42649.86) was passed in September 2014 requiring businesses, including state agencies, which generate certain amounts of organic waste per week to have organic waste recycling programs. On and after January 1, 2016, local jurisdictions across the state are ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1900/1930-8
REDUCE AND REUSE

Chapter: 1900

Section: 1970

The Integrated Waste Management Act of 1989 (AB 939, Sher) declared that the state’s hierarchy for waste management is: first, Source Reduction; second, Recycling and Composting; and finally, environmentally safe transformation and disposal. According to the hierarchy, before considering recyc ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1900/1970
PAPER

Chapter: 1900

Section: 1930.10

Paper and paperboard products make up around 20% of office or business disposal in California. State agencies should reduce the amount of paper consumed by implementing paper waste prevention activities such as the use of electronic filing systems, setting printer defaults to duplex printing mode, a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1900/1930-10
FOOD WASTE

Chapter: 1900

Section: 1930.5

Food waste is one of the largest single disposed materials in California landfills. Assembly Bill 1826 (PRC Sections 42649.8 - 42649.86) was passed in September 2014 requiring businesses, including state agencies, which generate certain amounts of organic waste per week to have organic waste recycli ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1900/1930-5
CARPET

Chapter: 1900

Section: 1930.2

California is the first state in the nation to establish a statewide Carpet Stewardship Program which helps ensure that discarded carpet becomes a resource for new products. A non-profit carpet stewardship organization designs and implements the statewide carpet stewardship program. Information on c ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1900/1930-2
STATE AGENCY BUY RECYCLED CAMPAIGN (SABRC)

Chapter: 1900

Section: 1960

Purchasing is a key component in any comprehensive waste management program including buying recycled content products. All state agencies are required to comply with the purchase requirements of the State Agency Buy Recycled Campaign The State Agency Buy Recycled Campaign (SABRC), pursuant to Publi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1900/1960
EXECUTIVE MANDATE

Chapter: 1900

Section: 1921

The Governor’s Executive Order EO-B-18-12, requires the Department of General Services (DGS) to work with other state agencies to develop by July 1, 2013, policies and guidelines for the operation and maintenance of State buildings to achieve operating efficiency improvements and water and res ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1900/1921
SHARPS

Chapter: 1900

Section: 1930.12

Although only pertaining to home-generated sharps, beginning in 2008 state law (Section 118286 of the California Health and Safety Code) made it illegal to dispose of those sharps in household trash or recycling containers. Thus, state employees who often must self-inject during work hours, must fol ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1900/1930-12
THE DEPARTMENT OF RESOURCES, RECYCLING AND RECOVERY (CALRECYCLE) RESPONSIBILITIES

Chapter: 1900

Section: 1940

For new agencies/departments, CalRecycle approves the integrated waste management plan and creates the electronic annual reporting system. For existing agencies/departments, CalRecycle does the following: Assist agencies to implement programs to source reduce, separate and collect recyclable mater ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1900/1940
STATUTORY AUTHORITY

Chapter: 1900

Section: 1920

On and after January 1, 2004, each state agency and each large facility shall divert at least 50 percent of all solid waste through source reduction, recycling, and composting activities. Each state agency and large state facility is also required to designate at least one solid waste reductio ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1900/1920