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RECEIPT OF FEDERAL FUNDS

Chapter: 8000

Section: 8003

Federal funds are awarded to agencies/departments through grants and cooperative agreements. Grants and cooperative agreements are commitments certified by an authorized federal official, and specified by a Federal Award Identification Number (FAIN), an Assistance Listing Number (ALN), a peri ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8003
UNCASHED OR UNCLAIMED AGENCY CHECKS

Chapter: 8000

Section: 8042

Uncashed checks are issued by agency/department but remain uncashed by the payee. Unclaimed checks are returned to an agency/department for which the payee cannot be located. Agency checks are checks issued from an agency/department's account that may have Revolving Fund, General Cash, or Tru ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8042
COUNTERFEIT CURRENCY

Chapter: 8000

Section: 8070.1

(Renumbered from 8072.1) Banks will report cash shortages resulting from counterfeit currency to a United States Treasury agent, and agencies/departments shall remedy any cash shortages as outlined in SAM Section 8070. The United States Treasury agent’s receipt or a letter on bank letterhead w ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8070-1
DISHONORED CHECKS

Chapter: 8000

Section: 8043

Dishonored checks are items deposited at a depository bank and returned due to: Insufficient funds in the accounts the checks are drawn. Other reasons that prevent the bank from honoring the checks. Depository banks attempt to clear checks twice before declaring them dishonored. The dep ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8043
DISHONORED CHECK FEE

Chapter: 8000

Section: 8043.1

Government Code section 6157 authorizes agencies/departments to assess a charge for dishonored checks for a reasonable amount not to exceed the actual costs incurred for the processing and collection. Agencies/Departments may refrain from issuing licenses, permits, etc., or withhold services ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8043-1
WITHDRAWALS

Chapter: 8000

Section: 8040

Except for authorized cash purchase fund disbursements supported by proper documentation, agencies/departments shall make all disbursements by check. For cash purchase fund information, see SAM Section 8112.

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8040
ACCOUNT NUMBER 1316, ACCOUNTS RECEIVABLE—CASH SHORTAGES

Chapter: 10400

Section: 10411

Normal Balance: Debit Purpose: This account shows the amounts charged to cashiers for cash shortages occurring in their accounts. As relief from accountability is obtained from the State Board of Control or restitutions are received from cashiers, the account is credited. Subsidiaries: Cash Shortage ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10411
REMITTANCES TO STATE TREASURY

Chapter: 8000

Section: 8091

Agencies/Departments shall deposit cash collected for revenue, reimbursements, or abatements into an approved depository bank within the centralized State Treasury System (CTS). For information on approved depository banks, see SAM Section 8031. Agencies/Departments shall remit funds as foll ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8091
PREPARATION OF RECEIPTS

Chapter: 8000

Section: 8020

State agencies/departments will prepare receipts for the following transactions: All collections of coin or currency received in person from payers who are not given press-numbered or pre-numbered documents of fixed value (such as guest meal tickets) at the time of payment. All collections from p ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8020
SEPARATION OF DUTIES (COMBINED SYSTEMS)

Chapter: 8000

Section: 8080.2

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8080-2
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
ACCOUNTS OUTSIDE OF THE CENTRALIZED STATE TREASURY SYSTEM

Chapter: 8000

Section: 8002

Agencies/Departments may be authorized either by statute or by approval from the Department of Finance, Fiscal Systems and Consulting Unit (FSCU) to maintain bank, savings and loan association, or credit union accounts outside the centralized State Treasury System (CTS). For information ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8002
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
DELIVERY OF CHECKS

Chapter: 8000

Section: 8041.2

Checks shall be delivered directly to the payee by either: United States Postal Service mail Messenger service in a sealed envelope A person having no connection with either preparing or approving the claim or invoice The person who prepared or approved the related travel expe ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8041-2
FACSIMILE SIGNATURES

Chapter: 8000

Section: 8082

Government Code section 5500 defines a facsimile signature as the reproduction by engraving, imprinting, stamping, or other means of the manual signature of an authorized officer. Government Code section 5501 requires that every authorized officer who uses a facsimile signature on any instrum ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8082
REPORTING OF LARGE DEPOSITS

Chapter: 8000

Section: 8032.5

All money belonging to or in the custody of the state deposited in banks, savings and loan associations, or credit unions must be secured by collateral as described in SAM section 8002. This requirement applies to all accounts, whether held inside or outside the Centralized State Treasury System (CT ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8032-5
OVERAGES

Chapter: 8000

Section: 8071

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8071
COUNTERFEIT CURRENCY

Chapter: 8000

Section: 8072.1

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8072-1
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
REFUNDS

Chapter: 8000

Section: 8095

Unless special provisions of law exist, agencies/departments may issue refunds from the General Cash account if the applicable collections have not been remitted to the State Treasury. For information about refunds of income, see SAM Section 8240.

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8095