Search DGS

261 - 280 of 520 Results

MAXIMIZATION OF INTEREST EARNINGS

Chapter: 8000

Section: 8099

The state’s priority is to optimize its interest earnings, as every dollar gained from investments reduces the need for equivalent taxation or other income sources. Agencies/Departments shall adhere to daily practices of sound cashiering, depositing, and other cash flow management pract ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8099
TRAVEL ADVANCES AND TRAVEL EXPENSES – REQUIREMENTS

Chapter: 8100

Section: 8116

Agencies/Departments may issue a revolving fund check for a travel advance to an employee or reimburse the employee who uses personal funds for travel expenses while conducting official state business. Requirements for issuance of travel advances and submission of travel expenses: The agency/depar ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8116
Individual Trip Approval

Chapter: 700

Section: 0764

Use STD. 257 for individual trip approval in the following cases: A blanket approval and travel plan have been submitted but not yet approved. The trip is not covered by SAM Section 0762. The trip involves unusual circumstances, public interest, or possible questions of propriety. Some examples ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0764
ACCOUNT NO. 3750, UNAPPORTIONED TAXES

Chapter: 10400

Section: 10453

Normal Balance: Credit Purpose: This account shows the amount of money which is subject to apportionment to other funds or local governments. Subsidiaries: Schedules or files of appropriate documents. Normal Entries: Entry Number Debits Entry Number Credits ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10453
INTRODUCTION

Chapter: 8200

Section: 8200

As used in this chapter, the term “income” refers to revenue, reimbursements, or abatements, and receipts not otherwise classified. Instructions in this chapter apply to income of all funds unless another accounting treatment is provided for by law or special instructions issued by the D ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8200
ENTRY NO. 7 – DEPOSIT OF GENERAL CASH

Chapter: 10500

Section: 10507

Purpose: To record general cash received for deposit in the agency/department’s general checking account maintained with the State Treasurer’s Office. References: SAM sections 8000, 8031, 8090, 8093, and 10510 Record General Cash Received Debit/ Credit Account Legacy ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10507
GENERAL OBLIGATION (GO) BONDS

Chapter: 6800

Section: 6842

Definition: General Obligation (GO) bonds are a form of long-term borrowing in which the state issues municipal securities and pledges the full faith and credit of the General Fund for repayment. Bonds are repaid over many years through semi-annual debt service payments. The ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6842
CONSOLIDATION OF INTRA-AGENCY REQUESTS

Chapter: 3500

Section: 3553

Agencies should make every effort to consolidate their requirements of similar items into a single purchase estimate. Items should be ordered in quantities sufficient for a reasonable period and consistent with future needs and available storage space. Agency procedures which result in the submissio ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3553
NON-FEDERAL RECOVERIES – COST RECOVERY

Chapter: 9200

Section: 9217

(Revised and renumbered from 8756.2) Agencies/departments which receive reimbursements from any source other than federal funding sources will also ensure that full costs are included in charges for goods provided and services performed. The basic principles and cost elements included are the same a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9217
STATUTORY PROVISIONS AND APPLICATION STATUTORY PROVISIONS

Chapter: 4800

Section: 4810

The following provisions apply to all Agencies/state entities. State entities include every state office, officer, department, division, bureau, board, and commission, including Constitutional Officers. State entities do not include the University of California, California State University, the Stat ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4800/4810
ENTRY NO. A–3, ACCRUE ACCOUNTS RECEIVABLE ABATEMENTS AND REIMBURSEMENTS

Chapter: 10600

Section: 10602

Purpose: To accrue accounts receivable abatements and reimbursements for the fiscal year just ended. This entry is reversed in the new fiscal year. References: SAM Sections 7620, 8287, 8295, 8296, and 10407 Accrue Abatements and Reimbursements Debit/ Credit Account ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10602
OPENING AN ACCOUNT IN THE CENTRALIZED STATE TREASURY SYSTEM

Chapter: 8000

Section: 8001.1

Agencies/departments must submit a letter to the Department of Finance, Fiscal Systems and Consulting Unit (FSCU) requesting approval to open an account in the Centralized State Treasury System (CTS). The steps below outline the process to open an account in the CTS. The request must includ ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8001-1
TERMS AND DEFINITIONS

Chapter: 1100

Section: 1101

Consulting Agencies. Refers to clearinghouses and State, local, and nonprofit agencies that participate in the preparation and review of State plans. These include agencies that run related programs, serve the same clients, or offer special expertise on clients or services. DOF. The Department ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1100/1101
DEPOSITS – INTRODUCTION

Chapter: 8000

Section: 8030

Agencies/Departments must comply with all applicable SAM sections regarding the preparation, depositing, reporting, and correction of deposits made into the centralized State Treasury System. Agencies/Departments shall report deposits in a timely and accurate manner to expedite the reconcilia ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8030
ACCOUNT NO. 4050, INTERFUND LOANS PAYABLE

Chapter: 10400

Section: 10456.5

Normal Balance: Credit Purpose: This account shows the liability amount for repayable loans between funds which are not expected to be repaid within the current or ensuing fiscal year. Subsidiaries: File of applicable documents. Normal Entries: Entry Number Debits ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10456-5
ACCOUNT NUMBER 2170, INTERFUND LOANS RECEIVABLE

Chapter: 10400

Section: 10429.5

Normal Balance: Debit Purpose: This account shows the receivable amount of repayable loans between funds which is not expected to be collected within the current or ensuing fiscal year. Subsidiaries: File of applicable documents. Normal Entries: Entry Number Debits Entry Number ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10429-5
CHANGING PHYSICIANS

Chapter: 2500

Section: 2582.3

If an employee has not notified the department that he/she wishes to be treated by a personal physician, the department has the right to direct the employee's medical treatment. After the initial medical evaluation with an MPN doctor an employee has the right to choose another primary treating physi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2500/2582-3
BUILDING ALTERATIONS

Chapter: 1300

Section: 1330.2

When an agency determines the need for a building alteration in a DGS-owned or managed building and funding of the proposal is approved, FMD will complete the project with its in-house staff, or hire a private contractor. If a private contractor is hired, FMD will obtain contract approval/execute an ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1300/1330-2
TYPES OF APPROPRIATION

Chapter: 8300

Section: 8326

Agency/department accounting staff should be familiar with the types of appropriations and appropriation terminology to ensure that budget information is properly reflected in the accounting records. Standard Appropriation A regular Budget Act appropriation is an authorization for a specific agency/ ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8326
ENTRY NO. A–11, ADJUST INCOME FOR CASH SHORTAGES

Chapter: 10600

Section: 10613

Purpose: To adjust income accounts for cash shortages outstanding as of June 30. This entry is semi-reversed as of July 1. For all cash shortages, agencies/departments must adjust the revenue account and establish a temporary reserve item as of June 30. Agencies/Departments will make appropriate adj ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10613