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PURCHASES

Chapter: 8100

Section: 8123.2

Agencies/Departments with field operations where normal payment methods, particularly cash purchase funds, are difficult to maintain or impractical to use, may use the bank draft system. Agencies/Departments may use bank drafts for purchases that have all of the following conditions: Immediate pay ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8123-2
INFLOW OF RESOURCES

Chapter: 7600

Section: 7660

The high-level revenue accounts described in this section include General Revenues, Federal Government Receipts, Other Receipts, Additions (Trust, Agency, Feeder Funds), Reimbursements, and Unappropriated Receipts. The accounts listed below are the high-level 1, 2, and 3 revenue accounts. For ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7660
STATE CONTROLLER’S CENTRALIZED TREASURY SYSTEM LEDGER

Chapter: 8800

Section: 8820

(Revised and renumbered from 8890: 06/2023) The State Controller’s Office (SCO) maintains a separate ledger account for each agency checking account in the Centralized Treasury System (CTS). These accounts consist of agency/department’s general cash, trust fund cash, and revolving fund c ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8800/8820
WHERE TO SEND SCIF E3067 AND E3301 (STATE) FORMS

Chapter: 2500

Section: 2581.4

Departments shall submit the Employer's Report of Occupational Injury of Illness form, SCIF e3067 (STATE) to State Fund within five calendar days of the employer’s date of knowledge of the illness, injury or death. First reports of injury may be submitted via the Electronic First Report o ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2500/2581-4
PLAN OF FINANCIAL ADJUSTMENT – PREPARATION

Chapter: 8400

Section: 8452.1

A Plan of Financial Adjustment (PFA) request must follow its respective illustration format and preparation process. A proposed PFA with incorrect or missing information will be returned to the agency/department for correction. The three types of PFA, with their statutory authority, are liste ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8452-1
TEMPORARY PARTIAL DISABILITY

Chapter: 2500

Section: 2583.12

Employees released by their treating physician to part-time work qualify for temporary partial disability payments under certain conditions. The payments are calculated by State Fund on a weekly basis under the concept of "wage loss" (Labor Code 4654). The employee is entitled to two-thirds of a wee ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2500/2583-12
TERMS AND DEFINITIONS

Chapter: 7000

Section: 7010

Listed below are the terms and definitions commonly used in statewide accounting and fiscal policies and procedures in the State Administrative Manual chapters 7000 through 19000. Agency/Department: Includes every state government office, officer, agency, department, division, bureau, board, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7000/7010
CLAIM SCHEDULES – GENERAL REQUIREMENTS

Chapter: 8400

Section: 8422.20

A claim schedule (claim) is a payment request document used to submit invoiced claims to the State Controller’s Office (SCO) for disbursement. The claim process is a manual process where an agency/department inputs the required information on the Claim Schedule form, STD 218, and attach ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-20
STANDARD INFORMATION REQUIRED WHEN REQUESTING PWB OR FINANCE ACTION

Chapter: 6800

Section: 6822

(Revised and Renumbered from 6845.) PWB and Finance information needs related to capital outlay projects are very similar. Both require a Request for Approval to Proceed or Encumber Funds (DF-14D), as well as standardized project cost and history information. In addition, PWB requires an agend ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6822
PREPARATION OF BUDGET REVISION, STD. FORM 26

Chapter: 6000

Section: 6545

These instructions apply to changes to a schedule within an item of appropriation. Separation of Requests The STD. 26 is limited to a single item of appropriation. Each request for revision within an item must be limited to transactions associated with a single proposal. Accordingly, each will b ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6545
TREATMENT BY A PHYSICIAN

Chapter: 2500

Section: 2582.2

Notice to State Employee form, e13913, provides the name of the chosen medical provider who is in the Medical Provider Network (MPN) for the department. The department is required to post the notice in a place accessible to employees. The name of the MPN for your department will be listed on the bot ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2500/2582-2
ACCOUNT NUMBER 3020, CLAIMS FILED

Chapter: 10400

Section: 10441

Normal Balance: Credit Purpose: This account shows the amount of claims approved for payment that have been filed with the State Controller's Office. The balance of this account is increased as claims are filed and is reduced on the basis of Notices of Claims Paid, Form CD–102, issued by ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10441
ACCOUNT NO. 5200 – INVESTMENT IN CAPITAL ASSETS

Chapter: 10400

Section: 10459

Normal Balance: Credit Purpose: This account shows the accountability of the department for the amount invested in tangible assets and intangible assets under its jurisdiction. The purpose of this account is to exclude from the fund balance the amounts invested in tangible assets and intangible asse ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10459
INVOICES WITH DISCOUNTS

Chapter: 8100

Section: 8120.1

Invoices will be paid by revolving fund checks when all of the following conditions apply: The discount percentage is at least one-half of one percent A minimum discount amount of $7 The discount period is too short to permit payment by State Controller’s Office (SCO) warrant If time perm ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8120-1
BANK RECONCILIATION

Chapter: 7900

Section: 7923

Agencies/Departments will reconcile their General Cash, Revolving Fund Cash, and Agency Trust Fund Cash accounts with their Centralized Treasury Trust System Account Statement (CTS statement). When agencies/departments account for more than one fund in a bank account, agencies/departments will ident ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7923
ENTRY NO. 11 – ALTERNATE ENTRY FOR DISHONORED CHECKS

Chapter: 10500

Section: 10511

Purpose: Alternate method to record payment of dishonored checks. Cash is disbursed from the agency/department’s General Cash account to reimburse banks for dishonored checks. This alternate entry is to be used by agencies/departments that desire to charge dishonored checks previously ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10511
USE OF CONSULTANTS

Chapter: 6800

Section: 6809

(Revised and Renumbered from 6823.) Technical consultant assistance: Departments may need professional input from consulting architects, facilities planners, engineers, or contractors in the development of a potential Capital Outlay Budget Change Proposal (COBCP) or the completion of a study/b ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6809
FEDERAL COST RECOVERY - INTRODUCTION

Chapter: 9200

Section: 9216

(Revised and renumbered from 8755.1) Each agency/department receiving federal funds must do the following: File an Indirect Cost Rate Proposal (ICRP), and/or Cost Allocation Plan (CAP) or Public Assistance Cost Allocation Plan (PACAP) with the federal government. First, send the ICRP, and/or CAP, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9216
COMPLIANCE

Chapter: 8100

Section: 8116.3

The travel expense policies and procedures are intended to avoid reporting travel advances as taxable wages or compensation by deducting it from an employee's payroll warrant if the travel expense claim submission requirements are not met. A travel advance is never provided as additional wages or co ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8116-3
ENTRY NO. 38 – DISPOSAL OF CAPITAL ASSETS

Chapter: 10500

Section: 10538

(New and renumbered from 8671, 8672, and 10521) DISPOSITION – SALE Purpose: To record the disposition of capital assets by sale for funds using the modified accrual basis of accounting. References: SAM sections 8640-8643, and 8366. General Ledger – Modified Accrual Basis Debit/ C ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10538