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FEDERAL COST RECOVERY – INDIRECT COST RATE/COST ALLOCATION RECOVERIES

Chapter: 9200

Section: 9216.1

(Revised and renumbered from 8755.2) For state agencies/departments that receive federal funds, Government Code section 13332.01 and 13332.02 require the recovery of Statewide Cost Allocation Plan (SWCAP) costs from the federal government and to transfer the SWCAP recoveries to the General Fund ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9216-1
DISCOUNT-BEARING INVOICES CONTAINING FREIGHT CHARGES

Chapter: 3800

Section: 3853

Agencies must directly pay from their revolving fund all freight invoices that are discounted for payment within 30 days. After payment, send these invoices and supporting documents to DGS Transportation Management Unit for audit.

https://www.dgs.ca.gov/Resources/SAM/TOC/3800/3853
ADMINISTRATION

Chapter: 6000

Section: 6140

The annual Budget Act is the primary source for appropriations that provide legal authority to expend. The Constitution and other legislation also provide expenditure authority. Departments have the primary responsibility to operate within budgeted levels and to comply with any restrictions or limit ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6140
DEPRECIATION AND AMORTIZATION

Chapter: 8600

Section: 8616

(Revised and renumbered from 8617) Depreciation Depreciation is the mechanism used to allocate the cost of a tangible asset over the estimated useful life of the asset. The cost of capitalized tangible assets is equitably allocated as an expense to each of the benefitting periods through the depreci ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8616
TRAVEL ADVANCES AND TRAVEL EXPENSES FOR ADVISORY BOARD OR COMMITTEE MEMBERS

Chapter: 8100

Section: 8116.2

Agencies/Departments may issue a revolving fund check as an advance for anticipated travel expenses to advisory board or committee members. This policy enables members to pay their travel expenses necessary to perform their official duties. The agency/department director will determine qualifying ad ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8116-2
REPORTING CHANGES IN ACCRUALS – SUBSEQUENT EVENTS

Chapter: 7900

Section: 7981

Reporting changes in accruals enables the State Controller’s Office (SCO) to prepare the annual reports required by law more accurately. If, after issuing the year-end financial reports, an agency/department determines that there are material differences between amounts accrued as of June 30 a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7981
ENTRY NO. A–8, ACCRUE ACCOUNTS PAYABLE

Chapter: 10600

Section: 10608

Purpose: To accrue the amounts for (1) obligations (goods/services received/performed as of June 30 but not yet scheduled for payment) and (2) encumbrances (goods/services not received/performed as of June 30). This entry is reversed in the new fiscal year. See SAM Section 10609. To determine ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10608
FEDERAL GRANTS

Chapter: 900

Section: 0912

Pursuant to the provisions of Government Code section 13326, advance approval for application to the federal government is delegated to agencies/departments, except requests for federal funds for the following: "New" activities not included in the budget, Activities which have been previou ...

https://www.dgs.ca.gov/Resources/SAM/TOC/900/0912
Travel Expense Claim (TEC), STD. 262

Chapter: 700

Section: 0780

CALHR Rules 599.638 and 599.638.1 require that TECs contain a brief statement of purpose for each trip. Enter this statement (one line if possible) on the line immediately below the last entry for each trip. If two or more trips are made for the same purpose and one TEC is used, one statement is suf ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0780
NON-CURRENT LIABILITIES

Chapter: 7600

Section: 7634

(Summary Account 2500-2590 and Legacy Level 1 Accounts 4000-4700) Account Account Name Account Definition Legacy 2500 Advances and Loans Payable-Noncurrent Summary account for noncurrent advances and loans payable. 4000 2500000 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7634
PAYING SALES AND USE TAX

Chapter: 8400

Section: 8486

(Revised and renumbered from 8731, 8732) Usually, sales tax and use tax is collected by California retailers and paid to the California Department of Tax and Fee Administration (CDTFA) on taxable items. When an out-of-state or online retailer does not collect the sales tax on taxable items d ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8486
SUPPLEMENTARY SCHEDULE OF REIMBURSEMENTS

Chapter: 6000

Section: 6466

Budget submissions are required to include a Supplementary Schedule of Reimbursements. The information is prepared on the Supplementary Schedule of Federal Funds/Reimbursement, DF 301 or such other format approved by the Finance budget analyst. For a definition of "reimbursement,” see SAM ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6466
OVERDRAFTS

Chapter: 8000

Section: 8047

Agencies/Departments shall make every effort to prevent overdrafts in their centralized State Treasury System (CTS) accounts. This includes the agency/department's bank balances and the State Controller's Office (SCO) balances. Agencies/Departments shall observe the following principles to he ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8047
LOST OR DESTROYED PAYROLL WARRANTS

Chapter: 8400

Section: 8426.2

Agencies/departments may issue office revolving fund checks to replace lost or destroyed payroll warrants but only after completing the forms as required below. If a payroll warrant is lost or destroyed: Prior to an employee receiving a payroll warrant, the agency/department must complete a Proof ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8426-2
GENERAL

Chapter: 7300

Section: 7300

The state's organization for fiscal management provides control over the state's expenditures, protection of the state's assets, and management of the state's funds. The following sections briefly describe the functions of the various agencies/departments that manage the state’s fiscal a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7300
RECORDING PROPERTY DETAILS

Chapter: 8600

Section: 8650.2

(New and renumbered from 8650) When capital assets/property is acquired, agencies/departments will record the following information: Date acquired. Property description. Property identification number (tag). Historical cost or other basis of valuation. Owner fund(s). Estimated useful life, if ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8650-2
DECREASE

Chapter: 3500

Section: 3559.2

Request for Purchase Order or Estimate Change STD. 96, may be used to decrease estimates in process if it is determined that the actual expenditure will be less than anticipated, and it is desired to reduce encumbrances to facilitate other use of funds.

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3559-2
CENTRAL AUDIT ORGANIZATIONS

Chapter: 20000

Section: 20010

The state’s central audit organizations include Finance, State Auditor, and the Controller. CALIFORNIA DEPARTMENT OF FINANCE Finance serves as the Governor’s chief fiscal policy advisor and has general responsibility for supervising matters concerning the state’s financial a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/20000/20010
EMERGENCY SERVICES BY STATE AGENCIES

Chapter: 6000

Section: 6560

The California Emergency Services Act establishes the basis for the state to mitigate the effects of natural, man-made, or war-caused emergencies. Government Code section 8649 provides that, subject to the approval of Finance, any state agency may use its personnel, property, equipment, and appropr ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6560
ACCOUNT NO. 9000, APPROPRIATION EXPENDITURES

Chapter: 10400

Section: 10468

Normal Balance: Debit Purpose: This account shows the amount of expenditures chargeable to appropriations and executive orders available for encumbrance during the fiscal year. Subsidiaries: Allotment-Expenditure Ledger Normal Entries: Entry No. Debits Entry ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10468