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CLASSIFYING PROPERTY - BUILDINGS AND BUILDING IMPROVEMENTS

Chapter: 8600

Section: 8610.2

(Revised 10/2020 and renumbered from 8612) Buildings Buildings are structures that provide workspace, storage space, or are used in some other capacity for state activities. Buildings are recorded as a separate capital asset, even if it is closely associated with another capital asset. For example, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8610-2
BANK RECONCILIATION

Chapter: 7900

Section: 7923

Agencies/Departments will reconcile their General Cash, Revolving Fund Cash, and Agency Trust Fund Cash accounts with their Centralized Treasury Trust System Account Statement (CTS statement). When agencies/departments account for more than one fund in a bank account, agencies/departments will ident ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7923
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
INCOME FROM INVESTMENTS

Chapter: 8200

Section: 8284

Upon receipt of interest on investment securities, the State Controller’s Office (SCO) will issue agencies/departments a receipt showing the amount of interest received and appropriate adjustments of the accrued interest purchased, premium, and discount. The agency/department will record the e ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8284
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
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
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
ACCOUNTING – SUBSIDIARY RECORDS

Chapter: 8100

Section: 8150

Each agency/department will maintain a revolving fund Cash Book and Receivables Ledger to account for all revolving fund transactions. At all times, the balance of the Cash Book plus the Receivables Ledger accounts should equal the amount advanced to the revolving fund from the fund or funds concern ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8150
Individual Trip Approval

Chapter: 700

Section: 0764

Use STD. 257 for individual trip approval in the following cases: A blanket approval and travel plan have been submitted but not yet approved. The trip is not covered by SAM Section 0762. The trip involves unusual circumstances, public interest, or possible questions of propriety. Some examples ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0764
DESCRIPTION OF STATE FUNDS

Chapter: 7400

Section: 7400

Governmental accounting systems are organized and operated on a fund basis. A fund is a legal budgeting and accounting entity with a self-balancing set of accounts that segregates money or other resources in the State Treasury for obligations, subject to specific restrictions or limitations. Each fu ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7400
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
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
GENERAL OBLIGATION (GO) BONDS

Chapter: 6800

Section: 6842

Definition: General Obligation (GO) bonds are a form of long-term borrowing in which the state issues municipal securities and pledges the full faith and credit of the General Fund for repayment. Bonds are repaid over many years through semi-annual debt service payments. The ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6842
ACCOUNT NO. 8100, REIMBURSEMENTS

Chapter: 10400

Section: 10467

Normal Balance: Credit Purpose: This account shows the total of amounts collected and/or accrued for the fiscal year to date representing partial or total recoveries of expenditures made by the spending agency for services or commodities furnished to other agencies or persons. Although they are ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10467
APPROPRIATIONS – PURPOSE AND REQUIREMENTS

Chapter: 8300

Section: 8320

Purpose An appropriation is a legal authority granted to a state agency/department to make disbursements or incur liabilities from a specific fund for a specified purpose, period and amount. Unless stated otherwise, an appropriation is available for expenditure only during a limited period of time.& ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8320
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
CHECK SIGNING MACHINES

Chapter: 8000

Section: 8081

Agencies/Departments may purchase check signing machines when the average monthly volume of written checks exceeds 500. The check preparer will maintain a daily log that includes: Check date Beginning check number Ending check number Number of checks used Voided check number(s) Number ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8081
OTHER FINANCIAL SOURCES/USES

Chapter: 7600

Section: 7680

(Summary Account 6 and Legacy Level 2 Account 9810) Account Account Name Account Definition Legacy 6 Transfers Includes Appropriated and Unappropriated Transfers. 9810 62 Appropriated Operating Transfers to Other Funds Su ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7680
AGENCY INFORMATION MANAGEMENT STRATEGY DOCUMENTATION

Chapter: 4900

Section: 4900.3

Each Agency/state entity is expected to tailor the documentation of its information management strategy to its own needs and to provide the Department of Technology with sufficient information for the Department of Technology to understand that strategy in light of the Agency/state entity’s ov ...

https://www.dgs.ca.gov/Resources/SAM/TOC/4900/4900-3
REPORTING AND INVESTIGATING ACCIDENTS/INCIDENTS INVOLVING STATE EMPLOYEES OR STATE PROPERTY

Chapter: 2400

Section: 2455

Reporting In the event of an accident/incident involving state employees or state property the following procedures should be followed: If the accident/incident involves motor vehicles contact the local CHP office. All other types of accidents/incidents: Report the incident to your supervi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2400/2455