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ACCOUNTING FOR PROPERTY ACQUISITIONS - GIFT

Chapter: 8600

Section: 8634

Gifts are normally either real property and intangibles or personal property, such as equipment and cash. Retain receipts, letters, stock received reports, or other documents as evidences of gifts. Government Code sections 8647, 11005, and 16302 pertain to the state’s acceptance of gifts ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8634
BUDGET CHANGE PROPOSALS

Chapter: 4800

Section: 4819.42

Budget Change Proposals (BCP) containing specified information technology (IT) components are reviewed by Department of Technology staff and an evaluation is provided to the Department of Finance Program Budget Manager responsible for review of the Agency/state entity’s budget. BCPs which requ ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4800/4819-42
ENDORSEMENT OF ERRONEOUS WARRANTS

Chapter: 8000

Section: 8034.3

In accordance with Government Code section 17051, agencies/departments may deposit certain state warrants (e.g., erroneously drawn warrants not delivered to payees) into the State Treasury to credit the fund or appropriation upon which it was drawn or to credit the appropriate accou ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8034-3
THE PROGRAM BUDGET CONCEPT

Chapter: 6000

Section: 6220

The program budget concept and structure, established and implemented by Section 13335 of the Government Code (Chapter 1284, Statutes of 1978), was intended to emphasize the purpose, meaning, and benefits of the various programmatic activities of departments, rather than their functional costs. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6220
ACCOUNTING FOR PROPERTY ACQUISITIONS - INTERNALLY CONSTRUCTED TANGIBLE ASSETS

Chapter: 8600

Section: 8636

(New and renumbered from 8454 and 8705) Tangible capital assets/property are considered internally built if: They are created or produced by the agency/department. An entity contracted by the agency/department. If they are acquired from a third party but require more than minimal incremental eff ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8636
PAID AGENCY CHECKS

Chapter: 8000

Section: 8050

The State Treasurer's Office (STO) shall: Settle and clear all agency checks that pass validation and have been presented to the bank for payment. Agency checks are checks issued from an agency/department's general checking account (i.e., Revolving Fund Cash, General Cash, or Agency Trust ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8050
GUARANTY DEPOSITS

Chapter: 19000

Section: 19410

Agencies/Departments may hold guaranty and/or performance deposits, consisting of securities or cash, to ensure compliance with various legal requirements. The State Treasurer’s Office holds negotiable securities for safekeeping. Negotiable securities are defined as any security that can be l ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19410
SECURITIES

Chapter: 19000

Section: 19464

Agencies/Departments that invest trust moneys in securities (e.g., stocks, bonds, treasury bills, notes, and letters of credit) may make arrangements with the State Treasurer’s Office (STO) or, in some instances, with the California Public Employees' Retirement System, to handle purchas ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19464
STAFF BENEFITS

Chapter: 6000

Section: 6412

State contributions to the Public Employees' Retirement Fund, Old Age and Survivor Insurance, State Employees' Health Benefits, Worker's Compensation, and contributions to prefund Other Post-Employment Benefits (retiree healthcare costs, commonly referred to as “OPEB”) for state officers ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6412
CASH PURCHASES

Chapter: 3500

Section: 3580

Board of Control Rule 678 (effective January 6, 1981) permits agencies to make immediate payment from revolving funds (when funds are available) for invoices payable by cash of $50 or less not including sales tax, and for invoices payable by authorized bank drafts of $500 or less inclusive of s ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3580
ACCOUNT NO. 5350, RESERVE FOR ENCUMBRANCES

Chapter: 10400

Section: 10461

Normal Balance: Credit Purpose: This account is contra to Account No. 6150, Encumbrances. Subsidiaries: Allotment-Expenditures Ledger, File of Open Estimates (Same as Account No. 6150) Normal Entries: Entry No. Debits Entry No. Credits 3. Claims ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10461
GENERAL POLICY

Chapter: 1100

Section: 1100

(Revised and Renumbered From 1102 4/92) The State Plan Preparation and Review Process provide guidance to State agencies who must prepare State plans. This Chapter applies to all agencies, including those designated as a single State agency for receipt of Federal funds. Objective. State plans ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1100/1100
ENTRY NO. A–9, ACCRUE REVENUE

Chapter: 10600

Section: 10610

Purpose: To accrue revenue earned as of June 30 but not received. References: SAM Sections 8217, 8296, and 10442 Method A: Adjust Revenues if Deferred During the Year - This entry is semi-reversed in the new fiscal year. See SAM Section 10611. Debit/ Credit Account Legacy Accoun ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10610
DISPOSITION OF DEPOSITORS' PERSONAL PROPERTY DECEASED DEPOSITORS' PERSONAL PROPERTY

Chapter: 19000

Section: 19425.1

Institutions having possession of deceased inmates' personal property will dispose of such personal property subject to provisions of SAM 19425.3 (after the required 30 days' notice) as follows: Unclaimed cash will be remitted to the State Treasurer's Office for deposit in the Unclaimed Property F ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19425/19425-1
REMITTANCES TO STATE TREASURY

Chapter: 8000

Section: 8091

Agencies/Departments shall deposit cash collected for revenue, reimbursements, or abatements into an approved depository bank within the centralized State Treasury System (CTS). For information on approved depository banks, see SAM Section 8031. Agencies/Departments shall remit funds as foll ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8091
APPROPRIATIONS – PURPOSE AND REQUIREMENTS

Chapter: 8300

Section: 8320

Purpose An appropriation is a legal authority granted to a state agency/department to make disbursements or incur liabilities from a specific fund for a specified purpose, period and amount. Unless stated otherwise, an appropriation is available for expenditure only during a limited period of time.& ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8320
PAYROLL ACCOUNTING - OVERVIEW

Chapter: 8500

Section: 8590

The State Controller’s Office (SCO), Uniform State Payroll System, will process each state agency’s/department’s payroll transactions entered by their human resources office and generate the following: Payment History File - available to the agency/department monthly Payr ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8500/8590
ACCOUNTING AND RECONCILING CAPITALIZED PROPERTY RECORDS

Chapter: 8600

Section: 8650.4

(New and renumbered from 8650) The capitalized section of the property register shall serve as the subsidiary ledger for the assets of the owner fund. Reconciliation of the capital asset subsidiary ledger to the assets of a fund and capital expenditures should be performed monthly or at least quarte ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8650-4
FULL COST RECOVERY - POLICY

Chapter: 9200

Section: 9210

(Revised and renumbered from 8752 01/2022) The state’s policy is to recover full costs whenever agencies/departments provide goods or services for others. See the requirements for General Fund agencies/departments in Government Code sections 11010 and 11270. This policy applies to all agencies ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9210
FEDERAL COST RECOVERY – INDIRECT COST RATE/COST ALLOCATION RECOVERIES

Chapter: 9200

Section: 9216.1

Pursuant to Government Code sections 13332.01 and 13332.02, agencies/departments that receive federal funds are required to recover the Statewide Cost Allocation Plan (SWCAP) costs from the federal government and to transfer the recoveries to the General Fund. In accordan ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9216-1