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ACCOUNT NO. 3520, PROJECT DEPOSITS

Chapter: 10400

Section: 10450

Normal Balance: Credit Purpose: This account shows the amount of accountability to other agencies for prepayments for specific projects. The unexpended portion of such prepayments is shown in Account No. 1140 and the amount expended on open projects is shown in Account No. 2350. Subsidiaries: W ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10450
ACCOUNT NO. 5390, OTHER RESERVES

Chapter: 10400

Section: 10462

Normal Balance: Credit Purpose: This account shows the amount of any reserve not otherwise classified. It is used as a reserve for condemnation deposits, contra to Account No. 2730. Subsidiaries: Various, depending on the nature of the accounts. Normal Entries: Entry No. Deb ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10462
INFORMATION MANAGEMENT COSTS

Chapter: 4900

Section: 4903.2

By February 1 of each year, or as instructed by the Department of Technology in SIMM 05A, each Agency/state entity is required to summarize its actual and projected information technology costs, telecommunications costs and information security costs (including the expenditure of federal grant funds ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4900/4903-2
DEPOSITORS' CASH

Chapter: 19000

Section: 19421

Agencies/Departments shall prepare cash receipts in accordance with the provisions of SAM Section 8020 except that agencies/departments may prepare a cash receipt or provide a statement to notify a depositor of any money received from another party for credit to the depositor’s account. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19421
DEPARTMENT RESPONSIBILITY

Chapter: 2500

Section: 2580.2

Departments shall: Appoint (at least one) Return to Work Coordinator (RTWC) who will be primarily responsible for managing the department’s workers’ compensation claims and ensuring injured employees are returned to work as soon as medically feasible. Choose a medical provider that is pa ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2500/2580-2
EQUIPMENT

Chapter: 6800

Section: 6831

(Revised and Renumbered from 6855.) Group 1 and 2 equipment: Capital outlay equipment is categorized either as Group 1 or Group 2 equipment: Group 1 equipment is installed equipment such as heating and air conditioning units and is budgeted as part of the construction phase. Group ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6831
POLICY

Chapter: 1800

Section: 1805.1

All state agencies shall follow the Standard Operating Efficiency Procedures for managing energy usage in state-owned buildings and, as practical, in state-leased buildings. Department directors or their designees shall designate energy coordinators for each location their department occup ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1800/1805-1
VOLUNTEERS

Chapter: 2500

Section: 2580.3

Workers' compensation benefits for volunteers are not required. A volunteer who does not receive compensation for his or her work is not entitled to workers' compensation benefits, unless the agency for which the volunteer works chooses to provide these benefits (See Labor Code Section 3363.5). If w ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2500/2580-3
REVISION OF PROGRAMS

Chapter: 6000

Section: 6533

The annual expenditure program approved by the Legislature may require revision. Each revision must be made separately. The authority for revising a budget may be provided by existing statute, Budget Act language, and other legislation, and to some extent, by administrative authority. Departm ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6533
EXPENDITURES BY CATEGORY

Chapter: 6000

Section: 6475

The Expenditures by Category statement is prepared for the Governor’s Budget and the Enacted Budget, and summarizes salaries and wages, staff benefits, and operating expenses and equipment. Expenditures by Category presentations include state operations and local assistance expenditures. Opera ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6475
RESPONSIBILITY OF EMPLOYER

Chapter: 2500

Section: 2581.2

The employer is responsible for carrying out state and departmental injury prevention policies. In case of injury this responsibility includes initiating action to obtain prompt medical treatment for injured employees. Employer includes every person having direction, management, control, or custody ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2500/2581-2
COLLECTING ACCOUNTS RECEIVABLE

Chapter: 8200

Section: 8293

Agencies/Departments shall immediately notify debtors and collect amounts owed to the state in the most effective and efficient manner. Agencies/Departments should have written policies and procedures in place to ensure that past due receivables are addressed promptly and in a manner that is ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8293
DEFINITION OF TERMS

Chapter: 8400

Section: 8474.01

(Renumbered from 8474.4) Agency/Department: Refers to all agencies/departments, offices, boards, commissions, institutions, colleges, and special organizational entities within state government. Claim: A bill, invoice, or written request for payment provided by the claimant. Written requests ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8474-01
METHOD OF DEPOSITING

Chapter: 8000

Section: 8032.2

Agencies/Departments shall maintain adequate security of state moneys in transit to banks and ensure that the deposit is delivered in the most economical way consistent with safety, agency/department needs, and SAM requirements. Agencies/Departments will use the following methods for depositi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8032-2
ENTRY NO. 8 – APPLICATION OF UNIDENTIFIED CASH RECEIPTS

Chapter: 10500

Section: 10508

Purpose: To record cash receipts which could not be identified, or for which accounting treatment could not be determined, at time of collection are applied to appropriate accounts. References: SAM sections 8071, 8171, 10506, and 10507. Reverse Uncleared Collections and Record Cash Re ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10508
ACCOUNTING FOR PROPERTY DISPOSITIONS - TRADE-IN OF PROPERTY

Chapter: 8600

Section: 8642

Agencies/departments which plan to trade in capital assets/property should first receive approval from the Department of General Services, Surplus Property and Reutilization program. The Surplus Property and Reutilization program will determine whether the property being traded-in should be acquired ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8642
ACCOUNTING FOR PROPERTY ACQUISITIONS

Chapter: 8600

Section: 8630

There are seven ways to acquire capital assets/property: Purchase Installment purchase/capital lease Transfer Gift Internally generate Internally construct Warranty replacement Accounting for each method is explained in SAM sections 8631-8637. All additions to capital assets/property ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8630
ACCOUNT NUMBER 1313, ACCOUNTS RECEIVABLE–REVENUE

Chapter: 10400

Section: 10409

Normal Balance: Debit Purpose: This account shows the amount receivable from private entities for revenue items which when collected will be remitted to the State Treasury to the credit of a fund but not an appropriation. Subsidiaries: Accounts Receivable Ledger or File Normal Entries: Entry ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10409
BUDGET POLICY

Chapter: 6000

Section: 6305

The Governor’s Budget policy provides guidance for the formulation of the budget. Such guidance may provide specific instructions for expenditure programs (e.g., limiting cost increases or no expansion), growth in positions, and other direction with the goal to balance the budget and other obj ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6305
YEAR-END REPORT NO. 14, REPORT OF ACCOUNTS OUTSIDE THE STATE TREASURY

Chapter: 7900

Section: 7975

Agencies/Departments must submit a Report No. 14, Report of Accounts Outside the State Treasury, to report accounts outside the Centralized Treasury System (CTS) in which state money is deposited or must indicate that there are no accounts to report. SAM Section 8002 provides detailed information on ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7975