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INTRODUCTION AND LIMITATIONS

Chapter: 8100

Section: 8100

In accordance with Government Code section 16400, an agency/department for which an appropriation is made may draw from that appropriation to establish a revolving fund, commonly known as office revolving fund, subject to the following limitations: A revolving fund not exceeding three percent of t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8100
ACCOUNTING FOR PROPERTY ACQUISITIONS - TRANSFER

Chapter: 8600

Section: 8633

State agencies/departments (transferees) which acquire capital assets/property free of charge or significantly discounted from other state agencies/departments (transferors) will record the capital asset/property at the same historical cost as that recorded on the books of the transferor agency/depa ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8633
ACCOUNT NO. 9812 OPERATING TRANSFERS OUT

Chapter: 10400

Section: 10470

Normal Balance: Debit Purpose: This account shows the amount transferred and/or payable to other funds of (1) revenue collected and/or accrued for other funds by "Feeder Funds", (2) amounts that are revenue for the collecting fund, (3) amounts to be disbursed by the transferee fund where the tr ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10470
ACCOUNT NO. 9811, OPERATING TRANSFERS IN

Chapter: 10400

Section: 10469

Normal Balance: Credit Purpose: This account shows the amount transferred and/or receivable from other funds of (1) receipts and/or accruals that are accounted as revenue of the transferring fund, (2) amounts to be disbursed immediately by the transferee fund; i.e., where the transferee fund is ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10469
ACCOUNTING FOR PROPERTY DISPOSITIONS - SALE OF PROPERTY

Chapter: 8600

Section: 8641

Accounting for capital assets/property sales differs depending on the Generally Accepted Accounting Principles (GAAP) classification of the owner fund. Governmental Funds Capital assets/property sold by governmental funds are removed from the asset accounts of the governmental fund (Legacy ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8641
ENTRY NO. 29 – CONDEMNATION DEPOSIT IS RETURNED

Chapter: 10500

Section: 10529

Purpose: This entry is made to return the deposit in the Condemnation Deposits Fund to the agency/department's fund and appropriation after the agency/department has made payment to the grantor (property owner) from funds under its own control. Upon request, the State Controller's Office (SCO) will ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10529
STRUCTURE OF GENERAL LEDGER ACCOUNTS

Chapter: 7600

Section: 7605

Level of Detail for Budgeting, Accounting, and Financial Reporting The legacy general ledger account codes contain four-digits and are structured into three hierarchical reporting levels: Level 1 - Assigned to accounts used to prepare the Controller's Budgetary/Legal Basis Annual Report; Le ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7605
ELECTRONIC FUND TRANSFER FOR DEPARTMENT OF GENERAL SERVICES' INVOICES

Chapter: 8400

Section: 8471.2

Section deleted and incorporated into 8471

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8471-2
CAPITAL ASSETS GROUP OF ACCOUNTS

Chapter: 7400

Section: 7463

The state uses a Capital Assets Group of Accounts for the capitalized assets acquired by those funds that use a modified accrual basis of accounting. Budgetary/Legal basis fund types that use the Capital Assets Group of Accounts are governmental cost funds, bond funds, federal funds, and some trust ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7463
RECEIPTS AND DISBURSEMENT VOUCHERS

Chapter: 8100

Section: 8150.1

Agencies/Departments will prepare receipts for reimbursements received by the revolving fund in accordance with SAM Section 8020. Revolving Fund Disbursement Vouchers form, STD 438, will be made only if the vendor does not provide invoices for these purchases. The agency/department can prepare the S ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8150-1
YEAR-END REPORT NO. 20, STATEMENT OF FINANCIAL CONDITION

Chapter: 7900

Section: 7979

The Year-End Report No. 20, Statement of Financial Condition, discloses the balances of the assets, liabilities, and fund equity as of June 30. Agencies/Departments must prepare a Report No. 20 when they account for: A non-shared, non-governmental cost fund Federal Trust Fund (0890) Special Depo ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7979
RECONCILIATION OF DEPARTMENT’S ACCOUNT BALANCES WITH SCO BALANCES

Chapter: 7900

Section: 7921

Agencies/departments will reconcile their accounts with the corresponding accounts maintained by the State Controller’s Office (SCO). The SCO provides the following reconciliation reports to agencies/departments to facilitate the monthly reconciliation process: Agency Reconciliation Report&n ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7921
ENTRY NO. 28 – CLAIM FILED FOR ACQUISITION OF PROPERTY UNDER CONDEMNATION PROCEEDINGS

Chapter: 10500

Section: 10528

Purpose: To record the payment against the agency/department's fund and appropriation in settlement of a condemnation proceeding for acquisition of real property. In settlement of some condemnation proceedings, payment is made to the grantor (property owner) from the agency/department's fund and app ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10528
ACCOUNT NUMBER 1190, CASH ON HAND

Chapter: 10400

Section: 10405

Normal Balance: Debit Purpose: This account shows during the fiscal year the amount of: (1) cash withdrawn directly from the State Treasury as change funds, cash purchase funds, or cash payment funds; and (2) cash or checks that will not be deposited, such as bid deposits and payments of smaller amo ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10405
ACCOUNT NUMBER 1710, EXPENSE ADVANCES

Chapter: 10400

Section: 10418

Normal Balance: Debit as of June 30. None at any other time. Purpose: This account shows, for year-end reporting purposes, the amount of cash advanced to employees for travel or other legitimate expenses from the agency revolving fund. During the year, the revolving fund is accounted on an imp ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10418
MISCELLANEOUS UNCLAIMED TRUST DEPOSITS

Chapter: 8200

Section: 8283

Unless otherwise provided by law, pursuant to Government Code section 16374, amounts of unclaimed money on deposit for two years in the unclaimed trust account of the Special Deposit Fund will be transferred by the State Controller’s Office (SCO) to the General Fund. SCO will account for these ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8283
SPECIAL PURPOSE TRUSTS

Chapter: 19000

Section: 19440

Gifts or grants may be donated to the state for specific purposes (e.g., conducting research in a particular field, assisting deserving students, providing money or other resources for the education or entertainment of an institution&rsqu ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19440
PRINCIPAL RESPONSIBILITIES

Chapter: 8000

Section: 8013

To ensure the state complies with the provisions of the Cash Management Improvement Act of 1990 (CMIA) and to minimize the interest liability for the state, the Department of Finance (Finance), the state agencies/departments that administer CMIA programs, and the State Controller’s Office (SCO ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8013
CASH MANAGEMENT IMPROVEMENT ACT

Chapter: 8000

Section: 8010

The Cash Management Improvement Act of 1990 (CMIA) is to ensure efficiency, effectiveness, and equity in the exchange of funds between the states and the federal government for federal assistance programs. The CMIA was enacted by Public Law 101-453, codified at Title 31 U.S. Codes 3335, 6501, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8010
GENERAL DISBURSEMENT POLICIES

Chapter: 8400

Section: 8402

The Disbursements chapter provides the policies and procedures for the preparation and submission of claims for funds disbursed from the State Treasury. State funds are disbursed for the following purposes: Expenditures for goods and services Refunds to payers Advances to revolving ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8402

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81 - 100 of 520 Results

INTRODUCTION AND LIMITATIONS

ACCOUNTING FOR PROPERTY ACQUISITIONS - TRANSFER

ACCOUNT NO. 9812 OPERATING TRANSFERS OUT

ACCOUNT NO. 9811, OPERATING TRANSFERS IN

ACCOUNTING FOR PROPERTY DISPOSITIONS - SALE OF PROPERTY

ENTRY NO. 29 – CONDEMNATION DEPOSIT IS RETURNED

STRUCTURE OF GENERAL LEDGER ACCOUNTS

ELECTRONIC FUND TRANSFER FOR DEPARTMENT OF GENERAL SERVICES' INVOICES

CAPITAL ASSETS GROUP OF ACCOUNTS

RECEIPTS AND DISBURSEMENT VOUCHERS

YEAR-END REPORT NO. 20, STATEMENT OF FINANCIAL CONDITION

RECONCILIATION OF DEPARTMENT’S ACCOUNT BALANCES WITH SCO BALANCES

ENTRY NO. 28 – CLAIM FILED FOR ACQUISITION OF PROPERTY UNDER CONDEMNATION PROCEEDINGS

ACCOUNT NUMBER 1190, CASH ON HAND

ACCOUNT NUMBER 1710, EXPENSE ADVANCES

MISCELLANEOUS UNCLAIMED TRUST DEPOSITS

SPECIAL PURPOSE TRUSTS

PRINCIPAL RESPONSIBILITIES

CASH MANAGEMENT IMPROVEMENT ACT

GENERAL DISBURSEMENT POLICIES