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SEPARATION OF DUTIES

Chapter: 7200

Section: 7280

(Revised and Renumbered from 8080 08/2020) Separation of duties, also known as segregation of duties, is a fundamental building block of sustainable risk management and an essential component of internal control for agencies/departments. The principle of separation of duties involves assignin ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7280
ENCUMBRANCES - OPERATING EXPENSES AND EQUIPMENT

Chapter: 8300

Section: 8342

The manner of recording encumbrances for the operating expense and equipment category varies, depending upon the type of expenditure involved. Explanations below are intended to clarify the manner of accounting for various types of expenditures. Traveling-in-State or (In-State Travel) Agencies/depa ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8342
DEFINITIONS

Chapter: 4800

Section: 4819.2

The following definitions of administrative and technical terms are provided to assist Agencies/state entities in their application of information technology (IT) policy. The primary source for technical definitions is the Information Processing Systems Technical Report, American National Dic ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4800/4819-2
SCHEDULE 7A—BUDGET SUPPLEMENT OF AUTHORIZED POSITIONS SALARIES AND WAGES (PROCESSING)

Chapter: 6000

Section: 6418

The Schedule 7A spreadsheets are distributed to departments via e-mail from their Finance analyst, usually in late July. Departments should carefully review and make all changes per the instructions provided in the Salaries and Wages Spreadsheet Budget Letter. Only the important, significant program ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6418
THE STATE’S FINANCIAL AND ADMINISTRATIVE INFORMATION TECHNOLOGY SYSTEM

Chapter: 7200

Section: 7260

(Renamed) The Financial Information System for California (FI$Cal) FI$Cal is the state’s integrated financial and administrative information technology (IT) system that supports accounting, budgeting, cash management, and procurement functions. FI$Cal is a statewide enterprise resource p ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7260
FEDERAL AND STATE BACKUP INCOME TAX WITHHOLDING

Chapter: 8400

Section: 8422.195

Each agency/department is responsible for federal and state backup withholdings on reportable payments or state withholding on payments made to nonresidents, as defined in SAM Section 8422.190. Details and instructions for the withholding types are as follows: Federal Backup Withholding Requir ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-195
AIRLINES

Chapter: 4100

Section: 4117.1

State employees on official business travel are required to make airline travel arrangements through the Department of General Services (DGS), Statewide Travel Program (STP). Reservations booked outside of STP will not receive the state’s contracted discounted fares and are a violation ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4100/4117-1
RELEASE OF WARRANTS TO DESIGNEE

Chapter: 8400

Section: 8477.25

Upon the death of an employee for which the agency/department has on file an unrevoked Designation of Person(s) Authorized to Receive Warrants, STD. 243, the agency/department will immediately do the following: Initiate a "stop request" with the State Controller's Audits Division (SAM secti ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8477-25
COLLECTING NON-EMPLOYEE ACCOUNTS RECEIVABLE

Chapter: 8200

Section: 8293.1

(Revised and renumbered from 8776.6) Agencies/department will follow the collection procedures and guidelines for amounts owed to the state from non-employees. These procedures are in accordance with the Accounts Receivable Management Act as provided in Government Code sections 16580-16586. Some age ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8293-1
ACCOUNTING FOR PROPERTY ACQUISITIONS - INTERNALLY GENERATE INTANGIBLE ASSETS

Chapter: 8600

Section: 8635

Intangible capital assets/property are considered internally generated if they are created or produced: By the agency/department. An entity contracted by the agency/department. If they are acquired from a third party but require more than minimal incremental effort on the part of the agency/depa ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8635
ANNUAL INFORMATION RETURNS (FORM 1099) - REPORTING

Chapter: 8400

Section: 8422.191

Reporting Payments on Form 1099 At the end of each calendar year, reportable payments must be identified on Form 1099 to comply with the annual information reporting and income tax withholding requirements of the Internal Revenue Service (IRS) and the Franchise Tax Board (FTB). Agencies/Depa ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-191
ENVIRONMENTAL IMPACT REVIEW PROCESS

Chapter: 6800

Section: 6826

Departments are responsible for demonstrating how a project complies with the California Environmental Quality Act (CEQA) prior to coming to the Board to request approval of any action for a given project. Legal statutes and related regulations covering CEQA can be found in Public Resou ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6826
INTERNAL CONTROL

Chapter: 20000

Section: 20060

INTERNAL CONTROL DEFINED Internal control is defined as a process effected by an entity’s oversight body, management, and other personnel that provides reasonable assurance that the objectives of an entity will be achieved. These objectives and related risks of not achieving those objectives c ...

https://www.dgs.ca.gov/Resources/SAM/TOC/20000/20060
PROJECT APPROVAL AUTHORITY

Chapter: 4800

Section: 4819.34

Authority for approval of information technology (IT) projects lies with the Department of Technology, but it is the intention of the State’s Chief Information Officer to delegate approval authority to Agency/state entity directors to the maximum extent practicable. When an Agency’s/stat ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4800/4819-34
REQUIREMENTS FOR NEW, EXISTING, AND LEASED BUILDINGS

Chapter: 1800

Section: 1815.3

New Buildings and Renovations All new building and renovation project computer modeling, reports, and other related documentation prepared as part of the design process shall become the property of the state once the project is closed out and/or has received an occupancy permit. All new building ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1800/1815-3
STANDARDIZED REGULATORY IMPACT ASSESSMENT FOR MAJOR REGULATIONS

Chapter: 6000

Section: 6600

Pursuant to Government Code section 11346.36(f), Finance’s regulations regarding major regulations and Standardized Regulatory Impact Assessments are published below. A state agency promulgating a major regulation is required to send a completed Standardized Regulatory Impact Assessments and ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6600/6600
DEFINITION

Chapter: 6000

Section: 6602

For the purposes of implementing these guidelines, the following definitions apply: Agency, Local. Any city, county, special district, authority, or other political subdivision of the state. Agency, State. Every office, officer, department, division, bureau, board, council, or commission in state go ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6600/6602
STANDARD OPERATING EFFICIENCY PROCEDURES

Chapter: 1800

Section: 1805.3

State departments shall follow the Standard Operating Efficiency Procedures described below, to the extent that funding is available and they do not conflict with health and safety requirements or operations necessary for a department to fulfill its mission and responsibilities. Department di ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1800/1805-3
THE LEGISLATIVE PROCESS

Chapter: 6000

Section: 6945

When a legislator wants to propose a measure, she/he must go to the Legislative Counsel to have the specific language of the proposal put in proper bill form. The Legislative Counsel's staff, which provides legal services to both houses in support of the legislative process, will draft the language ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6945
Statewide Telework Policy

Chapter: 100

Section: 0181

Intended Audience This policy applies to all state of California agencies, departments, boards, commissions, and offices (departments). Departments are responsible for ensuring compliance with the provisions of this policy. Overview The purpose of this policy is to provide the structure needed for e ...

https://www.dgs.ca.gov/Resources/SAM/TOC/100/181