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AGENCY TRUST FUND CASH

Chapter: 8000

Section: 8090.1

Agency Trust Fund Cash consists of cash relating to depositor trusts held on deposit by agencies/departments. These funds are not remitted to the State Treasury.

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8090-1
PROPRIETARY AND FIDUCIARY FUNDS

Chapter: 13400

Section: 13400

Each Proprietary and Fiduciary Fund (except for the Special Deposit Fund) was established for a special purpose and is accounted by only one agency. Generally, proprietary and fiduciary fund types use the economic resources measurement focus described in SAM section 7430, and the accrual basis of ac ...

https://www.dgs.ca.gov/Resources/SAM/TOC/13400/13400
STATE COMPENSATION INSURANCE FUND CLAIMS

Chapter: 8400

Section: 8492

(Revised and renumbered from 8780 and 8780.1) The State Compensation Insurance Fund (State Fund) is a self-supporting, non-profit enterprise that provides workers’ compensation insurance to California employers. It will pay all claims for medical expenses and compensation benefits ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8492
TRANSFER OF FUNDS TO THE ARCHITECTURE REVOLVING FUND (RESD FORM 22)

Chapter: 1300

Section: 1321.1

For clients using the Architecture Revolving Fund (ARF), the client agency must first transfer the funds to the ARF via RESD Form 22 before design and construction support services can be provided. DGS/RESD will prepare and provide the completed Form 22 to the client agency for their approval and su ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1300/1321-1
SPECIAL DEPOSIT FUND ACCOUNTS

Chapter: 18000

Section: 18420

The Special Deposit Fund (SDF) is a trust fund in the State Treasury. This fund provides a depository for money received in trust for specific purposes by an agency/department but for which no other fund has been created. See Government Code Sections 16370–16375. Establishing an SDF Account A ...

https://www.dgs.ca.gov/Resources/SAM/TOC/18000/18420
SUPPLEMENTARY SCHEDULE OF FEDERAL FUNDS

Chapter: 6000

Section: 6460

Budget submissions are required to include a Supplementary Schedule of Federal Funds. The total amount on the Supplementary Schedule of Federal Funds must correspond to the amount shown as federal funds in the “Detail of Appropriations and Adjustments” in each department's budget. Federa ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6460
ENTRY NO. 1 – REVOLVING FUND ADVANCE

Chapter: 10500

Section: 10501

Purpose: To record the initial revolving fund advance from an appropriation and/or revision of an existing revolving fund. References: SAM section 8100 and Government Code section 16400. Record Revolving Fund Advance and/or Revision of Revolving Fund Debit/ Credit Account Le ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10501
ACCOUNT NUMBER 1130, REVOLVING FUND CASH

Chapter: 10400

Section: 10402

Normal Balance: Debit Purpose: This account shows the amount of funds advanced from the State Treasury for revolving fund purposes (see SAM Chapter 8100). Except for year-end reporting purposes, an agency revolving fund operates on an impress basis. The account balance at all times, excep ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10402
FEDERAL TRUST FUND GENERAL LEDGER ENTRIES

Chapter: 17000

Section: 17135

Purpose: To record receivables, remittances, appropriated expenditures, operating transfers out, and payables for federal funds. References: See SAM Chapters 10500 and 10600 for standard entries. Record Receivables of Federal Funds Debit/ Credit Account Legacy Account ...

https://www.dgs.ca.gov/Resources/SAM/TOC/17000/17135
PURPOSE OF THE CENTRAL FUND ACCOUNTS

Chapter: 8800

Section: 8800

The State Controller’s Office (SCO) and the State Treasurer’s Office (STO) perform certain central services for all state agencies/departments. The SCO maintains central accounts for all funds in the State Treasury, including appropriation account balances. The STO provides banking servi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8800/8800
FEDERAL TRUST FUND DEPOSITS

Chapter: 17000

Section: 17125

Agencies/Departments shall process Federal Trust Fund deposits by completing a Report to State Controller of Remittance to State Treasurer form, CA 21, separate from other deposits. The remittance shall include appropriate descriptions and codes. For information on completing the CA 21, see S ...

https://www.dgs.ca.gov/Resources/SAM/TOC/17000/17125
STATE CONTROLLER’S FUND LEDGER

Chapter: 8800

Section: 8810

Fund ledger accounts are maintained on a fiscal year basis. All transactions, except year-end accruals, are posted in the fiscal year ledger account current as of the date of posting. Accrual entries are posted on and after July 1 each year to the ledger account for the fiscal year ended on the prec ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8800/8810
ENTRY NO. A–6, ACCRUE INTEREST EARNINGS FROM SURPLUS MONEY INVESTMENT FUND AND CONDEMNATION DEPOSITS FUND

Chapter: 10600

Section: 10605

Purpose: To accrue interest receivable from the Surplus Money Investment Fund and the Condemnation Deposits Fund as of June 30. The State Controller’s Office will issue a journal entry in July for the interest earned applicable to the fourth quarter of the prior year. This entry is reversed in ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10605
ACCOUNT NO. 5530, FUND BALANCE–UNAPPROPRIATED

Chapter: 10400

Section: 10463

Normal Balance: Credit Purpose: After revenue and expenditure accounts have been closed to this account, it shows the current "fund equity" of the particular fund. Subsidiaries: None Normal Entries: Entry No. Debits Entry No. Credits C-2 Appropriation ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10463
CAPITAL ASSET ACCOUNTING AND REPORTING RULES BY FUND

Chapter: 8600

Section: 8670.1

(New and renumbered from 8620, 8621, and 8622) Capital asset accounting and reporting requirements differ depending on the owner fund's classification and the measurement focus used. State funds classified on a Generally Accepted Accounting Principles (GAAP) basis include the following: Government ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8670-1
CLAIMS TO ESTABLISH REVOLVING FUND ADVANCES

Chapter: 8400

Section: 8425

To establish revolving fund advances, an agency/department will submit a Claim Schedule, STD. 218 (Continuous) to the State Controller’s Office (SCO). The agency/department will deposit the SCO warrant in the agency’s checking account to establish the Office Revolving Fund (ORF). I ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8425
FUNDS WITH PROCEEDS FROM SALE OF BONDS 14400

Chapter: 13400

Section: 14400

The accounting treatment for funds with a major source of revenue from proceeds from sale of bonds varies according to the provisions of the Bond Act authorizing the issuance of the bonds and by practical application of generally accepted accounting principles where they are not in conflict with any ...

https://www.dgs.ca.gov/Resources/SAM/TOC/13400/14400
FISCAL IMPACT ON FEDERAL FUNDING OF STATE PROGRAMS

Chapter: 6000

Section: 6613

(Revised and renumbered from 6640 on 3/2009) Increase in Federal Funding Federal funding of state programs could increase as the result of state regulations if the state acts to exercise authority granted by the federal government. Most likely, this would involve programs which have establishe ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6600/6613
ACCOUNT NUMBER 1400, DUE FROM OTHER FUNDS OR APPROPRIATIONS

Chapter: 10400

Section: 10414

Normal Balance: Debit Purpose: This account shows the amounts due from other funds or appropriations by reason of statutory provisions relating to allocation of moneys among funds and other special circumstances. At year-end, it includes amounts receivable for revenues collected and/or accrued for i ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10414
ENTRY NO. 14 – PREPAYMENT TO OTHER FUNDS OR APPROPRIATIONS

Chapter: 10500

Section: 10514

Purpose: To record the amount advanced from the agency/department's appropriation or fund to a service agency/department or funds such as the Service Revolving Fund and the State Compensation Fund. Note: This entry will not be used to record advances to the Water Resources Revolving Fund, the State ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10514

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21 - 40 of 520 Results

AGENCY TRUST FUND CASH

PROPRIETARY AND FIDUCIARY FUNDS

STATE COMPENSATION INSURANCE FUND CLAIMS

TRANSFER OF FUNDS TO THE ARCHITECTURE REVOLVING FUND (RESD FORM 22)

SPECIAL DEPOSIT FUND ACCOUNTS

SUPPLEMENTARY SCHEDULE OF FEDERAL FUNDS

ENTRY NO. 1 – REVOLVING FUND ADVANCE

ACCOUNT NUMBER 1130, REVOLVING FUND CASH

FEDERAL TRUST FUND GENERAL LEDGER ENTRIES

PURPOSE OF THE CENTRAL FUND ACCOUNTS

FEDERAL TRUST FUND DEPOSITS

STATE CONTROLLER’S FUND LEDGER

ENTRY NO. A–6, ACCRUE INTEREST EARNINGS FROM SURPLUS MONEY INVESTMENT FUND AND CONDEMNATION DEPOSITS FUND

ACCOUNT NO. 5530, FUND BALANCE–UNAPPROPRIATED

CAPITAL ASSET ACCOUNTING AND REPORTING RULES BY FUND

CLAIMS TO ESTABLISH REVOLVING FUND ADVANCES

FUNDS WITH PROCEEDS FROM SALE OF BONDS 14400

FISCAL IMPACT ON FEDERAL FUNDING OF STATE PROGRAMS

ACCOUNT NUMBER 1400, DUE FROM OTHER FUNDS OR APPROPRIATIONS

ENTRY NO. 14 – PREPAYMENT TO OTHER FUNDS OR APPROPRIATIONS