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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
ACCOUNTING FOR PROPERTY DISPOSITION - LOST, STOLEN, OR DESTROYED PROPERTY

Chapter: 8600

Section: 8643

Agencies/departments will prepare a Property Survey Report form, STD. 152 whenever property is lost, stolen, or destroyed. The agency/department will adjust its property register and asset accounts to remove the asset and any accumulated depreciation. See SAM section 8641, Sale of Property, for trea ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8643
LEASE -REVENUE BONDS

Chapter: 6800

Section: 6844

Lease-revenue bonds are used in the state’s capital outlay program to finance projects, and are generally, issued by the State Public Works Board (PWB). The revenue securing the debt service on the bonds comes from lease payments made by the occupying department. PWB issues bonds, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6844
SALES AND USE TAX-TERMS AND DEFINITIONS

Chapter: 8400

Section: 8481

The California Department of Tax and Fee Administration (CDTFA) administers the state’s sales and use tax program and numerous other special tax and fee programs that fund specific state and local programs. The CDTFA website provides detailed information on sales and use tax, including guides, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8481
BUDGETARY ACCOUNTS

Chapter: 7600

Section: 7650

The level 1 and 2 Legacy Budgetary accounts below are not mapped to accounts. The budgetary ledger in FI$Cal is used to track and report budgetary accounts. Account Account Name Account Definition Legacy Not used Controller's Budgetary Accounts Sum ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7650
YEAR-END REPORT NO. 3, ADJUSTMENTS TO CONTROLLER’S ACCOUNTS

Chapter: 7900

Section: 7955

The Year-End Report No. 3, Adjustments to Controller’s Accounts, identifies adjustments needed to correct the central records the State Controller’s Office (SCO) maintains, as of June 30. This report does not correct the records of the SCO, instead, agencies/departments must send a Trans ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7955
AUGMENTATIONS TO CAPITAL PROJECTS, AND RECOGNITION OF PROJECT DEFICITS

Chapter: 6800

Section: 6833

(Revised and Renumbered from 6861.) Augmentations to Capital Projects: The PWB’s authority to augment capital outlay projects, and the appropriations for those augmentations, is set out in Government Code (GC) Sections 13332.11 (for design-bid-build projects), 13332.19 (for design-build ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6833
SPECIAL PROJECT REPORT - GENERAL REPORTING REQUIREMENTS

Chapter: 4900

Section: 4945

Preparation of an Special Project Report (SPR) is required whenever a project substantially deviates from the costs, benefits or schedules documented in the approved Stage 4 Project Readiness and Approval, when a major revision occurs in project requirements or methodology, when criteria ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4900/4945
PAYROLL ACCOUNTING OVERVIEW - PAYROLL ACCOUNTS RECEIVABLE

Chapter: 8500

Section: 8593

Whenever an employee is overpaid, the State Controller's Office (SCO) processes an adjustment notice to notify the employee of the amount overpaid. The SCO will send a Notice of Payroll Accounts Receivable (PAR) to the agency/department. The PAR contains the following information: ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8500/8593
EXPENDITURES

Chapter: 8300

Section: 8360

General Expenditures are normally classified at the same level as budget appropriations and must be recorded in accordance with the state’s accounting policies. Expenditure accounts will be maintained on an appropriation expenditure basis to provide detailed budget reports reflecting transacti ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8360
ENTRY NO. 6 - ACCOUNTS RECEIVABLE INVOICES

Chapter: 10500

Section: 10506

Purpose: To record accounts receivable due from individuals, private organizations, state agencies/departments, and other governments for abatements, reimbursements, revenues, and other items upon the issuance of invoices. References: SAM sections 8210, 8287, 8288,10220, and 10240 Record Accounts Re ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10506
MATERIALS MANAGEMENT AND SUPPLIES WAREHOUSING

Chapter: 3500

Section: 3535

The Director of the Department of General Services has initiated a statewide program to establish effective standards and policies for all materials management functions including reduction of expendable goods inventories which are maintained in uneconomically large quantities. This program is being ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3535
CAPITALIZED ASSETS: ROLES AND RESPONSIBILITIES

Chapter: 6800

Section: 6802

(Revised and Renumbered from 6805.) The State Public Works Board (PWB), the Department of Finance (Finance), Departments, the Department of General Services (DGS), the Pooled Money Investment Board (PMIB), and the State Treasurer’s Office (STO) all perform key roles in carrying out the state&r ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6802
PROJECT APPROVAL LIFECYCLE STAGE/GATE DELIVERABLES

Chapter: 4900

Section: 4928

The Project Approval Lifecycle (PAL) Stage/Gate deliverables, here and after referred to as “deliverables”, must provide an accurate summary of the results of each Stage/Gate analysis. The deliverables must provide a complete summary of the results of the analysis and establish the busin ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4900/4928
LOCAL AGENCY CLAIMS

Chapter: 8400

Section: 8422.204

(Revised and Renumbered from 8422.25 and 8422.26) Warrants Payable to and Agency/Department When a warrant is payable to a state agency/department, the Division of Administration and Disbursements Bureau of the State Controller's Office (SCO) will credit to the agency's/department’s off ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-204
CENTRALIZED STATE TREASURY SYSTEM

Chapter: 8000

Section: 8001

The Centralized State Treasury System (CTS) is a system authorized by Government Code section 16305, whereby state moneys are deposited in specified banks for credit to central accounts of the State Treasurer’s Office (STO). These banks have been authorized by the State Treasurer to receive de ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8001
FREQUENCY OF DEPOSITS

Chapter: 8000

Section: 8032.1

Agencies/Departments shall deposit money in a timely and economical manner. Deposits should be combined, and the number of daily deposits kept to a minimum to save time and avoid unnecessary depositing costs. Agencies/Departments shall adhere to the following guidelines in determining when to ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8032-1
STATE PUBLIC WORKS BOARD (PWB) OVERVIEW

Chapter: 6800

Section: 6820

(Revised and Renumbered from 6842.) The following summarizes statutory and administrative provisions relating to PWB. Origin/Role: The State Public Works Board (PWB) was created by the Legislature to oversee the fiscal matters associated with construction of projects for state agencies, and t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6820
SALARY WARRANTS - RELEASE OF SALARY WARRANTS

Chapter: 8500

Section: 8580.2

When a pay period ends on a normal workday (Monday through Friday), agencies/departments may release salary warrants anytime on that day after the employee has completed the final workday for the pay period. For employees who complete their shift at 5:00 p.m. on the last day of the pay per ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8500/8580-2
ENTRY NO. A-1, RECORD UNDEPOSITED RECEIPTS

Chapter: 10600

Section: 10600

Purpose: To record undeposited receipts as of June 30. This entry is reversed in the new fiscal year. During the fiscal year Account No. 1101000 (Legacy Account No. 1110), General Cash, shows the amount of cash collected and deposited, or to be deposited, in the general checking account for r ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10600