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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
DESIGN-BID-BUILD DEVELOPMENT AND REVIEW

Chapter: 6800

Section: 6828

There are four components to a project using the design-bid-build delivery process: preliminary plans, working drawings, bid, and construction. Requirements to start and complete each of these phases, as well as the process to award a design-bid-build contract, are described withi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6828
BLOCK GRANT FISCAL REPORTING REQUIREMENTS

Chapter: 8700

Section: 8760

The Federal Government awards certain block grant funds to the State for various social service programs. These Federal block grants include, but are not limited to, the following: Title XX (Social Security Act) Low Income Home Energy Assistance Preventive Health Maternal and Child Health Servi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8700/8760
OVERSIGHT OF TRADITIONAL DESIGN-BUILD PROJECTS

Chapter: 6800

Section: 6829

There are two phases to a project using the traditional design-build delivery process: performance criteria (which includes soliciting for design-builders) and design-build. Requirements to start and complete each of these phases, as well as the process to award a design-build con ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6829
STOP PAYMENT OF ERRONEOUSLY ISSUED WARRANTS

Chapter: 8400

Section: 8426

Government Code section 17051.5 assigns the responsibility to stop payment on state warrants to the agency/department that initiated the warrant. To initiate a stop payment on warrants erroneously issued to the wrong payee or in the wrong amount and warrants which the authorizing agency/department d ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8426
DEPOSITORS' SECURITIES

Chapter: 19000

Section: 19422

Agencies/Departments shall issue pre-numbered property receipts for securities received from private individuals and indicate the par or face value. For non-par stock, agencies/departments shall assign an arbitrary value of one dollar per share. The amounts for securities on the property rece ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19422
TRUST INVESTMENT

Chapter: 19000

Section: 19460

Agencies/Departments shall obtain prior approval from the Department of Finance before investing funds or engaging in the sale or exchange of securities. Agencies/Departments listed in Government Code section 11012 or exempted by other statutes do not require prior Finance approval. Agencies/ ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19460
SALARY WARRANTS - EMPLOYEE SEPARATIONS

Chapter: 8500

Section: 8580.4

Agencies/departments are responsible for ensuring that payments to separating employees are in accordance with Labor Code sections 201 and 202. When an employee is separating, wages earned and unpaid are due immediately at the time of discharge. When an employee resigns from employment (i.e., employ ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8500/8580-4
SALARY WARRANTS - UNDELIVERED SALARY WARRANTS

Chapter: 8500

Section: 8580.5

All salary warrants not picked up/delivered to employees within five days of receipt must be returned to the office within the agency/department responsible for distributing salary warrants. A written record of all undelivered warrants will be maintained and a copy given to the human resources offic ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8500/8580-5
ACCOUNT NUMBER 2600 – PROVISION FOR DEFERRED INTERFUND LOANS PAYABLE

Chapter: 10400

Section: 10436.1

(Renumbered from 10435.5 09/2010) Normal Balance: Debit 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 and are, therefore, deferred. Subsidiaries: File of applicable documents. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10436-1
CALIFORNIA SOFTWARE MANAGEMENT POLICY

Chapter: 4800

Section: 4846

Each Agency/state entity shall establish and maintain appropriate computer software management practices and ensure that computer software they use and/or have purchased with state funds is legally procured and is used in compliance with licenses, contract terms, and applicable copyright laws. Each ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4800/4846
POLICY AND AUTHORITY

Chapter: 1100

Section: 1103

Government Code Section 65030 declares that the future growth of the State should be guided by an effective planning process. This process should proceed within the framework of goals and policies that address: Land use. Population growth and distribution. Urban expansion. Other relevant physic ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1100/1103
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
HISTORY OF STATE OF CALIFORNIA ACCOUNTING

Chapter: 7100

Section: 7140

The history of the state’s system of accounting, chart of accounts and fiscal policies spans many years as described below: 1911 The Legislature established the Department of Public Accounting under the State Board of Control charged with the duty of devising and installing ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7100/7140
ESCAPED, DISCHARGED, OR PAROLED DEPOSITORS' PERSONAL PROPERTY

Chapter: 19000

Section: 19425.2

Institutions having possession of personal property of escaped, discharged, and paroled inmates, will dispose of such personal property subject to provisions of SAM 19425.3, (after the required 30 days' notice) as follows: All deeds, contracts, or assignments will be refilled with the public admin ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19425/19425-2
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
QUARTERLY FINANCIAL REPORTS

Chapter: 7900

Section: 7940

Quarterly, except for June 30, agencies/departments must complete the reports listed below: Trial Balance Budget Report Reconciliation of Controller’s Accounts with Budget Report Statement of Revenue (for governmental cost funds only) See SAM section 8210. Property Reconciliation (see SA ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7940
ACCOUNT NO. 5370 RESERVE FOR INTERFUND LOANS RECEIVABLE

Chapter: 10400

Section: 10461.5

Normal Balance: Credit 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 and is, therefore, reserved. This is a contra account to account no. 2170. Subsidiaries: File of a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10461-5
LEGISLATIVE ANALYST’S ANALYSIS OF THE GOVERNOR’S BUDGET

Chapter: 6000

Section: 6330

Following release of the annual Governor’s Budget and related Budget Bill, the Legislative Analyst’s Office prepares an "Analysis of the Governor’s Budget”, as well as a series of publications covering various programs and departments. These reports provide comprehensive, non ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6330
DISPOSITION OF DEPOSITOR’S PERSONAL PROPERTY

Chapter: 19000

Section: 19425

Renumbered from 19425.1, 19425.2, and 19425.3 Institutions may be facilities (e.g., prisons) where depositors are incarcerated. Institutions shall review their records annually to determine if they are in possession of any depositor’s (e.g., inmates) personal property that requires dispositio ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19425

Search DGS

281 - 300 of 518 Results

ENTRY NO. A–11, ADJUST INCOME FOR CASH SHORTAGES

DESIGN-BID-BUILD DEVELOPMENT AND REVIEW

BLOCK GRANT FISCAL REPORTING REQUIREMENTS

OVERSIGHT OF TRADITIONAL DESIGN-BUILD PROJECTS

STOP PAYMENT OF ERRONEOUSLY ISSUED WARRANTS

DEPOSITORS' SECURITIES

TRUST INVESTMENT

SALARY WARRANTS - EMPLOYEE SEPARATIONS

SALARY WARRANTS - UNDELIVERED SALARY WARRANTS

ACCOUNT NUMBER 2600 – PROVISION FOR DEFERRED INTERFUND LOANS PAYABLE

CALIFORNIA SOFTWARE MANAGEMENT POLICY

POLICY AND AUTHORITY

CALENDAR OF REPORTS AND ACTIONS

HISTORY OF STATE OF CALIFORNIA ACCOUNTING

ESCAPED, DISCHARGED, OR PAROLED DEPOSITORS' PERSONAL PROPERTY

ANALYSIS OF CASH IN TRANSIT

QUARTERLY FINANCIAL REPORTS

ACCOUNT NO. 5370 RESERVE FOR INTERFUND LOANS RECEIVABLE

LEGISLATIVE ANALYST’S ANALYSIS OF THE GOVERNOR’S BUDGET

DISPOSITION OF DEPOSITOR’S PERSONAL PROPERTY