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ROLE OF THE DEPARTMENT OF FINANCE - FISCAL SYSTEMS AND CONSULTING UNIT

Chapter: 7000

Section: 7030

The Department of Finance, Fiscal Systems and Consulting Unit (FSCU) sets the statewide fiscal and accounting policies as required by Government Code sections 13300 and 13310. Government Code section 13300 mandates Finance to develop, install, and supervise a modern and complete system of ac ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7000/7030
LIST OF YEAR-END REPORTS AND THEIR DISTRIBUTION

Chapter: 7900

Section: 7951

7951 Illustration lists the required year-end financial reports, their distribution, and applicable State Administrative Manual references. Agencies/Departments shall submit one certification letter per fund. Each certification letter must have an original or electronic signature of authorizati ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7951
ESCHEAT REVENUE - STATE CONTROLLER’S WARRANTS

Chapter: 8200

Section: 8281

State Controller’s Office (SCO) warrants that remain uncashed for one year will be canceled by the SCO and credited to an escheat revenue account in the fund from which they were drawn. SCO warrants that have been returned as unclaimed and for which the claimant cannot be located will also be ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8281
OUT-SERVICE TRAINING—REGISTRATION FEES

Chapter: 8100

Section: 8120.3

Out-service training refers to training sponsored or coordinated by sources other than the State of California, e.g., courses, training sessions, conferences, conventions, workshops, and technology-based training. Agencies/Departments may pay registration fees for departmental approved out-service t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8120-3
FEASIBILITY STUDY REPORTS

Chapter: 4500

Section: 4511

As required by SAM, a feasibility study may be required prior to the encumbrance or expenditure of funds on defined information technology projects. If an information technology project also incorporates public safety communications services or equipment, a copy of the FSR should be sent to OPSCS at ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4500/4511
REVERSION OF UNCLAIMED MONEY

Chapter: 18000

Section: 18424.7

Government Code Section 16374 provides for the reversion of unclaimed money after it has been on deposit in the Special Deposit Fund and remained unclaimed for two years. The State Controller’s Office will notify agencies/departments of the reverted amounts. Agencies/Departments will note the ...

https://www.dgs.ca.gov/Resources/SAM/TOC/18000/18424-7
DEFINITIONS

Chapter: 6000

Section: 6710

For the purposes of this section: An information technology (IT) activity is classified as either new or existing, and is defined as: (a) an IT project, comprised of one-time development and continuing operations/maintenance components, or (b) an ongoing IT effort, such as technical, production, o ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6710
ACCOUNT NUMBER 2040, INVESTMENT IN INTERFUND BUILDING AND CONSTRUCTION LOANS

Chapter: 10400

Section: 10428

Normal Balance: Debit Purpose: This account shows investments in state buildings and other state capital outlay projects evidenced by documents other than certificates issued pursuant to the State Building Construction Act of 1955. Subsidiaries: Investments Ledger Normal Entries: Entry Numb ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10428
ENTRY NO. 9 – WRITE-OFF OF ACCOUNTS RECEIVABLE

Chapter: 10500

Section: 10509

Purpose: To record the write-off of outstanding accounts receivable (AR) from the agency’s/department’s accounts. References: Government Code sections 12438 and 13941 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10509
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. Reports listed in the calendar are limited to reports referenced in the SAM se ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7930
ADMINISTRATION OF THE CAPITAL OUTLAY PROGRAM

Chapter: 6800

Section: 6813

(Revised and Renumbered from 6840.) Sections 6813 to 6835 address policies and procedures related to the fiscal administration of funded capital outlay projects. The primary oversight entities are the State Public Works Board (PWB) and the Department of Finance (Finance). Although long-term an ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6813
ENTRY NO. 18 - EXPENDITURES ARE REPORTED BY A CONSTRUCTION AGENCY/DEPARTMENT

Chapter: 10500

Section: 10518

Purpose: To record the expenditures reported by a construction agency/ department against the prepayment amount for capital outlay projects to reflect the amount still unexpended. References: SAM sections 6868, 8636, and 10537 Record Reduction of Prepayment Amount Debit/ Credi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10518
ACCRUALS TO TRUST ACCOUNTS

Chapter: 19000

Section: 19305

In order to properly report the financial status of a Trust Account in the Analysis of Change in Fund Balance (Statement of Operations), agencies/departments will record the following accruals on June 30: Accounts Payable for transactions debited to subsidiary accounts in the depositor’s led ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19305
ADMINISTRATION OF THE CAPITAL OUTLAY PROGRAM

Chapter: 6800

Section: 6840

Sections 6840–6869 address policy and procedures for fiscal administration of funded capital outlay projects. The primary oversight entities are PWB, DOF, and the Joint Legislative Budget Committee (JLBC). Although long-term and interim financing for capital outlay projects are part of project ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6813/05-01-1998-6840
ACCOUNT NO. 9821, INTERFUND INTREST REVENUE

Chapter: 10400

Section: 10471

Normal Balance: Credit Purpose: This account shows the amount of interest received and/or accrued on loans to other funds for buildings and construction or other special purposes. It will be used only upon approval of Department of Finance, Fiscal Systems and Consulting Unit. Subsidiaries: None ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10471
LEGAL BASIS FOR BUDGETARY CONTROL

Chapter: 6000

Section: 6503

The following summaries are intended to serve as a guide to the applicable laws affecting budgetary control. Read the law, not the summary, for an accurate and complete understanding. 1. Government Code provisions relating to fiscal year budgets: Section 13070: Gives the Department of Finance gene ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6503
USEFUL LIFE

Chapter: 8600

Section: 8617

Useful life is the period of time during which a capital asset/property provides service. Capital assets/property for state agencies/departments using FI$Cal have standard estimated useful lives for all asset classifications. For agencies/departments deferred/exempt from using FI$Cal, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8617
CASH ACCOUNTABILITY OF THE STATE TREASURY

Chapter: 8800

Section: 8835

(Revised and renumbered from 8880: 06/2023) Government Code section 12413 requires the State Controller to maintain a record of the cash accountability of the State Treasurer. As transactions are posted to and from the Centralized Treasury System and state funds, they are also recorded in ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8800/8835
DOCUMENTATION

Chapter: 19000

Section: 19440.1

Agencies/Departments shall retain documentation that supports each established trust account that specifies or includes the following: Type of trust Donor or source of trust moneys Purpose of the trust Statute Reference (if applicable) Time constraints Authorized persons to withdraw or expend ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19440-1
NON-STATE MONEY

Chapter: 8000

Section: 8002.2

(Renumbered from 8002.5) Employees involved in activities that are not an integral part of state programs or operations must be involved only on their own time and without the use of state equipment or supplies (e.g. safes, computers, printers, copiers, etc.). Any funds collected or controlled by st ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8002-2

Search DGS

301 - 320 of 520 Results

ROLE OF THE DEPARTMENT OF FINANCE - FISCAL SYSTEMS AND CONSULTING UNIT

LIST OF YEAR-END REPORTS AND THEIR DISTRIBUTION

ESCHEAT REVENUE - STATE CONTROLLER’S WARRANTS

OUT-SERVICE TRAINING—REGISTRATION FEES

FEASIBILITY STUDY REPORTS

REVERSION OF UNCLAIMED MONEY

DEFINITIONS

ACCOUNT NUMBER 2040, INVESTMENT IN INTERFUND BUILDING AND CONSTRUCTION LOANS

ENTRY NO. 9 – WRITE-OFF OF ACCOUNTS RECEIVABLE

CALENDAR OF REPORTS AND ACTIONS

ADMINISTRATION OF THE CAPITAL OUTLAY PROGRAM

ENTRY NO. 18 - EXPENDITURES ARE REPORTED BY A CONSTRUCTION AGENCY/DEPARTMENT

ACCRUALS TO TRUST ACCOUNTS

ADMINISTRATION OF THE CAPITAL OUTLAY PROGRAM

ACCOUNT NO. 9821, INTERFUND INTREST REVENUE

LEGAL BASIS FOR BUDGETARY CONTROL

USEFUL LIFE

CASH ACCOUNTABILITY OF THE STATE TREASURY

DOCUMENTATION

NON-STATE MONEY