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ACCOUNT NUMBER 1150, CASH IN TRANSIT TO STATE TREASURY

Chapter: 10400

Section: 10404

Normal Balance: Debit Purpose: This account shows the amount of cash remitted by the agency to the State Treasury but not yet credited by the State Controller's Office to the appropriate accounts. Upon advice from the State Controller's Office that the money has been ordered into a fund in the State ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10404
TORT LIABILITY PAYMENT PROCEDURE

Chapter: 8400

Section: 8494

(Revised and renumbered from 8712) Tort liability can occur as a result of intentional acts, a negligent act, and a failure to act when an individual or entity had a duty to do so. Tort liability can also occur when there is a violation of statutes or laws. This section describes the pr ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8494
SALARY ADVANCES

Chapter: 8100

Section: 8118

Agencies/Departments may issue a revolving fund check for a salary advance to an employee to compensate for time worked under the following conditions: Salary advances under the conditions provided in SAM Section 8595. Situations where the regular payroll warrant should not be issued to the emplo ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8118
ENDORSEMENTS

Chapter: 8100

Section: 8160

Government Code section 17050 provides that any person authorized to make payments from a revolving fund may, without requiring a power of attorney from the employee: Endorse a check drawn by the agency/department or a warrant drawn by the State Controller’s Office in payment of a claim pay ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8160
ACCOUNTING FOR INVESTMENT SECURITIES

Chapter: 8700

Section: 8770

Securities purchased as fund investments will be recorded as assets of the fund using the date on the Completed Investment Activity Report for Purchases (Report) provided by the State Treasurer’s Office. The transaction will be accounted for on the same date as the Report and the State ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8700/8770
CAPITAL OUTLAY VERSUS STATE OPERATIONS AND LOCAL ASSISTANCE

Chapter: 6800

Section: 6803

The state appropriates funds in three broad classifications—state operations (support), local assistance, and capital outlay—referred to as the character of appropriation. Unless statutory language specifically allows otherwise, once budgeted as one of the three characters, a prog ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6803
EXPENSE ADVANCES - INTRODUCTION

Chapter: 8100

Section: 8120

Agencies/Departments may use the revolving fund for expense advances where immediate payment is otherwise necessary. In addition to travel and salary advances, the agency/department may use revolving fund checks for advance payments under certain provisions. State Administrative Manual Sections 8120 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8120
REQUEST OF NECESSITY FOR APPROPRIATION AUGMENTATION

Chapter: 6000

Section: 6536

The appropriations in the Budget Act for the Augmentation for Contingencies or Emergencies (Business Unit 9840) require that funds may be allocated for contingencies or emergencies which, in the judgment of the Director of Finance, constitute cases of actual necessity. As a result, the Director of F ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6536
ACCOUNTABILITY

Chapter: 8100

Section: 8102

The custodian is personally liable for the amount advanced from the revolving fund. An employee other than the fund’s custodian will complete a count in accordance with the following schedule and report the count to the Accounting officer. Size of Fund Frequency of Count ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8102
ENTRY NO. A–10, ADJUST INCOME FOR DISHONORED CHECKS

Chapter: 10600

Section: 10612

Purpose: To adjust income accounts for dishonored checks outstanding as of June 30. References: Government Code Section 6157; SAM Sections 8292 and 8043.1 Adjust Revenue Accounts if Not Adjusted when Dishonored Checks are Redeemed from Banks. This entry is not reversed as of July 1. Debit/ ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10612
STATE WORKERS COMPENSATION

Chapter: 2500

Section: 2580.1

The State Workers' Compensation Program (WCP) in the California Department of Human Resources is responsible for the management of the Master Agreement for workers’ compensation claims between State Compensation Insurance Fund (State Fund) and all legally uninsured State Departments. The WCP a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2500/2580-1
ENTRIES FOR FUNDS NOT USING THE CAPITAL ASSETS GROUP OF ACCOUNTS

Chapter: 8600

Section: 8672

Deleted and moved to 10537-10539

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8672
ACCOUNT NUMBER 1319, ACCOUNTS RECEIVABLE—OTHER

Chapter: 10400

Section: 10412

Normal Balance: Debit Purpose: This account shows receivables not applicable to any other general ledger receivables account. This account is used at the end of the fiscal year to record: (1) the amount due the office revolving fund from funds that contributed less to it than disbursements therefrom ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10412
FINANCING CAPITAL PROJECTS

Chapter: 6800

Section: 6841

(Revised and Renumbered from 6870.) Capital projects may be funded by direct appropriation—sometimes called “pay-as-you-go”—or financed over multiple years. Long-term financing generally follows one of two paths: If the project authority is a General Obligation (GO) b ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6841
RESOURCES

Chapter: 1800

Section: 1815.5

Alternative funding sources to support agency five-year infrastructure plans to meet or exceed the requirements of this management memo can include power purchase agreements (PPA’s), GS $Mart, the Energy Efficient State Property Revolving Fund, or other funding mechanisms. Title 24, Par ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1800/1815-5
SUBROGATION RECEIPTS

Chapter: 8200

Section: 8285

(Revised and renumbered from 8775) Subrogation is a legal right afforded to insurers (i.e., State Compensation Insurance Fund) to seek reimbursement for losses they have paid by billing or seeking legal action against the parties that caused the losses. Pursuant to Labor Code Sections 3850–386 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8285
ACCOUNT NO. 8000, REVENUE

Chapter: 10400

Section: 10466

Normal Balance: Credit Purpose: This account shows the amount of revenue accounted as applicable to the current fiscal year. At year-end, it includes the amount of revenue collected and/or accrued for it by other funds not yet received from such funds. It does not include revenues collected in ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10466
CENTRAL SERVICE COSTS RECOVERY – INTRODUCTION TO CENTRAL SERVICE COSTS

Chapter: 9200

Section: 9215

(Revised and renumbered from 8753) Central service costs are those amounts expended by central service agencies/departments and the Legislature for the overall administration of state government and for providing centralized services to state agencies/departments. These functions are necessary for s ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9215
MANDATED STATE CLEARINGHOUSE’S ROLE

Chapter: 900

Section: 0911

The State Clearinghouse (SCH) reviews applications for federally funded grants mandated by Executive Order (E.O.) 12372, Appendix I of the Catalog of Federal Domestic Assistance. Any state, independent, or local agency applying or planning to apply for federal funds should contact the SCH ...

https://www.dgs.ca.gov/Resources/SAM/TOC/900/0911
ACCOUNTS OUTSIDE OF THE CENTRALIZED STATE TREASURY SYSTEM

Chapter: 8000

Section: 8002

Agencies/Departments may be authorized either by statute or by approval from the Department of Finance, Fiscal Systems and Consulting Unit (FSCU) to maintain bank, savings and loan association, or credit union accounts outside the centralized State Treasury System (CTS). For information ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8002