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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
CLASSIFYING PROPERTY - LAND

Chapter: 8600

Section: 8610.1

(Revised 10/2020 and renumbered from 8611) Land is real property and includes natural elements that are attached with an indefinite useful life. The amount recorded as land is the purchase price plus all the related costs to prepare the land for its intended use. Land is recorded as a separate capit ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8610-1
AIR TRAVEL INSURANCE

Chapter: 2400

Section: 2410

State agencies may insure their officers and employees against injury or death from aircraft accidents while flying on state business in all but regularly scheduled passenger aircraft. See CalHR Rule 599.628(d) for qualifications. Agencies in need of this coverage should inform ORIM in writing the n ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2400/2410
BLANKET POSITIONS

Chapter: 6000

Section: 6439

The State Controller’s Office prepares a separate listing of actual expenditures from blanket positions (temporary, seasonal, and overtime) for the past year. This Blanket Positions Report includes past year expenditures that are posted through June 30 of the past year. These expenditures will ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6439
SPECIAL ITEMS OF EXPENSE

Chapter: 6000

Section: 6469

Special items of expense are those non-recurring large expenditures or special purpose expenditures that normally require a separate appropriation or schedule to present a clearer fiscal picture. This class of expenditure appears in the “Expenditures by Category” display (SAM Section 64 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6469
THE GOVERNOR'S VETO

Chapter: 6000

Section: 6345

The Governor may reduce or eliminate one or more items of appropriation while approving other portions of a bill. The Governor will then provide a statement of the items reduced or eliminated with the reasons for his/her action to the house of origin. Items reduced or eliminated may be separately re ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6345
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
TRANSFER OF DESIGNATION FOR EMPLOYEE ACCEPTING EMPLOYMENT WITH ANOTHER STATE AGENCY

Chapter: 8400

Section: 8477.24

Designation made on an STD. 243, Designation of Person(s) Authorized to Receive Warrants filed by an employee will continue in effect until revoked in writing by the employee or the employee separates from state service. Therefore, a designation on file from an employee that transfers to or accepts ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8477-24
CASH DISBURSEMENTS REGISTER

Chapter: 8000

Section: 8094

Agencies/Departments shall record cash disbursements from General Cash and Agency Trust Fund Cash daily in the cash disbursement register. General Cash and Agency Trust Fund Cash transactions shall have separate registers. Agencies/Departments shall record individual checks or, depending prim ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8094
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
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
SELLER’S PERMIT

Chapter: 8400

Section: 8483

(Revised and renumbered from 8721) Agencies/departments must obtain seller’s permits by applying to the California Department of Tax and Fee Administration (CDTFA) before selling or leasing tangible personal property that is subject to sales tax sold at retail. Agencies/department ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8483
ACCOUNTS RECEIVABLE

Chapter: 7800

Section: 7814

An accounts receivable subsidiary ledger, and/or file, is maintained for receivables as circumstances warrant. A separate section is maintained for each applicable receivable account on an open item basis. When a file is used, a copy of each invoice is placed in the file when prepared and is removed ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7814
COIN AND CURRENCY

Chapter: 8000

Section: 8032.4

Agencies/Departments shall prepare and deposit coin and currency amounts exceeding $100 as described below. If the amount of coin in the deposit exceeds $50, agencies/departments shall prepare and submit a separate deposit slip for the coin portion (other currency shall be submitted with a se ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8032-4
SALARY WARRANTS - DISTRIBUTION

Chapter: 8500

Section: 8580

The State Controller’s Office (SCO) will release salary warrants, Payroll Warrant Register forms, CD 38, and Payroll Exceptions Report forms, STD 666, to designated individuals. The SCO will require the individual to sign an acknowledging receipt. To designate an individual, a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8500/8580
TRANSFER TO THE SURPLUS PROPERTY PROGRAM OFFICE

Chapter: 3500

Section: 3520.4

When state-owned surplus personal property is not to be transferred within an agency, the agency submits a Property Survey Report STD. 152 directly to the State and Federal Property Reuse Program Office. The agency must provide adequate information in the "explanation" section of the STD. 152, and i ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3520-4
RECONCILING ACCOUNTS IN THE CENTRALIZED STATE TREASURY SYSTEM

Chapter: 8000

Section: 8060

Agencies/departments will reconcile all Centralized State Treasury Systems (CTS) accounts within 30 days of the preceding month. See SAM sections 7900, 7901, 7923, and 7967. At the end of each period, the State Controller’s Office (SCO) issues a CTS Statement for each CTS account. If there is ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8060
ACCOUNT NUMBER 3120, PREPAYMENTS FROM OTHER FUNDS OR APPROPRIATIONS

Chapter: 10400

Section: 10443

Normal Balance: Credit Purpose: This account shows the amount of prepayments from other funds or appropriations for services requested. A separate account is kept for each fund from which a prepayment has been received. Subsidiaries: Sub-account for each appropriation when prepayments are received f ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10443
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