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RECORDS TRANSFER

Chapter: 1600

Section: 1618

(Revised and Renumbered 6/2015) To the State Records Center To transfer your records to the SRC you must first fill out a Records Transfer List, STD. 71, and send the original to the SRC. SRC staff will review each state agency transfer list for a current approval number and confirms retention ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1600/1618
RECORDS INVENTORY

Chapter: 1600

Section: 1612

Each agency must inventory its records once every five years using Records Inventory Worksheet form, STD 70. See the Records Retention Handbook for specific guidelines on how to prepare and conduct the inventory.

https://www.dgs.ca.gov/Resources/SAM/TOC/1600/1612
LEGISLATIVE ANALYST'S OFFICE

Chapter: 7300

Section: 7360

The Legislative Analyst is appointed by the Joint Legislative Budget Committee. The Legislative Analyst's Office (LAO), created in 1941, acts as the Legislature's nonpartisan fiscal and policy advisor. The LAO serves as the “eyes and ears” for the Legislature to ensure the executive bran ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7360
CALIFORNIA STATE AUDITOR’S OFFICE

Chapter: 7300

Section: 7380

The California State Auditor’s Office (State Auditor) was created in 1993 and serves as the state’s independent external auditor. To assure its independence, the law frees the State Auditor from the control of the executive and legislative branches. The State Auditor promotes the effecti ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7380
DEPARTMENT OF GENERAL SERVICES

Chapter: 7300

Section: 7340

The Department of General Services (DGS) serves as the business manager for the State of California. The DGS does the following: Sets state procurement and acquisition policies. Provides real estate management and design. Provides asset management and planning and property sales and acqui ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7340
STATE CONTROLLER'S OFFICE

Chapter: 7300

Section: 7320

The State Controller is the chief fiscal officer who is elected by a vote of the people every four years and serves as a member of fiscally oriented state boards and commissions. The State Controller’s Office (SCO) does the following: Maintains central control accounts for all funds i ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7320
GENERAL

Chapter: 7300

Section: 7300

The state's organization for fiscal management provides control over the state's expenditures, protection of the state's assets, and management of the state's funds. The following sections briefly describe the functions of the various agencies/departments that manage the state’s fiscal a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7300
DEPARTMENT OF FINANCE

Chapter: 7300

Section: 7310

The Department of Finance (Finance) has general powers of supervision over all matters concerning the financial policies of the state. (See Government Code section 13070 et seq.) The Director of Finance is appointed by the Governor and sits on several fiscally oriented boards and commissions. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7310
STATE TREASURER'S OFFICE

Chapter: 7300

Section: 7330

The State Treasurer is an elected state fiscal officer and sits on approximately forty boards and commissions. The State Treasurer’s Office (STO) provides banking services for state government with a minimum interest and service cost and a maximum yield on investments. The STO does the followi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7330
DEPARTMENT OF HUMAN RESOURCES

Chapter: 7300

Section: 7370

The Department of Human Resources (CalHR) is responsible for issues related to employee salaries and benefits, job classifications, civil rights, training exams, recruitment, and retention. In conjunction with other state departments, CalHR does the following: Develops management's negotiat ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7370
POOLED MONEY INVESTMENT BOARD

Chapter: 7300

Section: 7350

The Pooled Money Investment Board (PMIB), created by the Legislature in 1955, is comprised of the State Treasurer as chairperson, the State Controller, and the Director of Finance. The purpose of the PMIB is to design and administer an effective cash management and investment program, called the Poo ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7350
INVESTMENTS

Chapter: 7800

Section: 7820

An investment subsidiary ledger will vary among agencies/departments depending upon the volume and type of investment transactions. At a minimum, when applicable, it may consist of a file of Treasurer's Receipts for securities purchased. For securities recorded at par value, it should contain an acc ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7820
REVOLVING FUND

Chapter: 7800

Section: 7810

A revolving fund subsidiary ledger, or Cash Book, is a detailed record of the revolving fund cash in the agency/department’s checking account. The ledger is debited for receipts deposited and credited for revolving fund checks drawn. The balance shows the cash portion of the revolving f ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7810
FILE OF OPEN ESTIMATES

Chapter: 7800

Section: 7828

A copy of each encumbrance document related to open estimates will be filed in an open estimates file. As estimates are adjusted or partially liquidated by claims or transfers, the transactions and remaining unliquidated balance are noted on the document. When estimates are fully liquidated or adjus ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7828
PRIOR YEAR REVENUE ADJUSTMENTS

Chapter: 7800

Section: 7831

A prior year revenue adjustments subsidiary ledger is maintained with an account for each subsidiary classification of revenue accrued as of June 30.

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7831
ACCOUNTS PAYABLE

Chapter: 7800

Section: 7823

For Governmental Funds, an accounts payable subsidiary ledger is maintained to track the outstanding accruals as of June 30. For other funds, it may track the accruals not submitted to SCO for payment which have been accounted for by the agency/department as expenses. For any fund, where applicable, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7823
SUBSIDIARY RECORDS-INTRODUCTION

Chapter: 7800

Section: 7800

Subsidiary ledgers provide detailed information used to reconcile the activity recorded in the general ledger account. For example, the accounts receivable subsidiary ledger is used to reconcile the accounts receivable control account in the general ledger. In addition to a subsidiary ledger, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7800
CASH IN TRANSIT TO STATE TREASURY

Chapter: 7800

Section: 7812

A subsidiary file containing a copy of each Controller's Remittance Advice (RA), Form CA–21, held until a corresponding Controller's Receipt is received. When the Controller’s Receipt is received, the RA copy is removed from the file, compared against the Controller’s Receipt and d ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7812
APPROPRIATION AND ENCUMBRANCES

Chapter: 7800

Section: 7829

(Revised and renamed) An appropriation subsidiary ledger is maintained to provide the agency/department with detailed transactions to reconcile appropriation balances monthly. See SAM Section 8320, Appropriation-Purpose and Requirements. An encumbrance subsidiary ledger is maintained to record detai ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7829
CLAIMS FILED

Chapter: 7800

Section: 7824

A claims filed register is maintained to track the claims approved by the agency/department and submitted to the State Controller's Office for payment. The register tracks the claim corrections and claims not yet paid.

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7824