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1081 - 1100 of 1850 Results

SINGLE AUDIT REPORTING, EXPENDITURES OF FEDERAL AWARDS

Chapter: 7900

Section: 7974.1

Agencies/Departments must report federal award expenditures in compliance with the federal government’s Office of Management and Budget and the Department of Finance’s reporting requirements. Agencies/Departments must report federal award expenditures to Finance, Office of State Audits a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7974-1
OFFICE REVOLVING FUND RECONCILIATION

Chapter: 7900

Section: 7922

Agencies/Departments will reconcile their Office Revolving Fund (revolving fund) by reviewing the revolving fund book balance and other related accounts. Agencies/Departments will have documents to support the usage of the revolving fund. A sample of the Office Revolving Fund Reconciliation is ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7922
YEAR-END REPORT NO. 13, REPORT OF EXPENDITURES OF FEDERAL FUNDS

Chapter: 7900

Section: 7974

The Year-End Report No. 13, Report of Expenditures of Federal Funds, provides expenditures and encumbrance balances for each federal award by Assistance Listing Number and program title. Expenditures must include accruals for all valid obligations incurred and receivables earned as of June 30. Encum ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7974
CALENDAR OF REPORTS AND ACTIONS

Chapter: 7900

Section: 7930

Agencies/Departments must submit various financial reports and forms to control agencies and other departments, as required. The following calendar will assist agencies/departments to plan and meet reporting requirements. The calendar only lists reports that are referenced in the SAM sections ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7930
PROPERTY RECONCILIATION

Chapter: 7900

Section: 7924

Agencies/departments will reconcile the acquisitions and dispositions of capitalized assets/property with the amounts recorded in the property register. The reconciliation should be done monthly or at least quarterly, depending on the volume of transactions. See SAM section 8650.4, Accounting and Re ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7924
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

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1081 - 1100 of 1850 Results

SINGLE AUDIT REPORTING, EXPENDITURES OF FEDERAL AWARDS

OFFICE REVOLVING FUND RECONCILIATION

YEAR-END REPORT NO. 13, REPORT OF EXPENDITURES OF FEDERAL FUNDS

CALENDAR OF REPORTS AND ACTIONS

PROPERTY RECONCILIATION

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