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PURCHASE OF PUBLICATIONS AND POSTAGE

Chapter: 8100

Section: 8120.2

Agencies/Departments will issue a revolving fund check to purchase publications whenever a remittance must accompany the order. For cash purchases, see SAM Section 3580. Agencies/Departments will purchase postage by revolving fund check when the vendor requires payment at the time of purchase. Agenc ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8120-2
THE DEPARTMENTAL BUDGET PRESENTATION

Chapter: 6000

Section: 6400

Departmental estimates of expenditures and revenue in the Governor’s Budget should be based on existing law and policies. No consideration should be given in the budget presentation to proposed program changes in laws and policies except for those approved by the Administration as part of the ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6400
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
KEY ACCOUNTING ELEMENTS OF A FINANCIAL AND ADMINISTRATIVE IT SYSTEM

Chapter: 7100

Section: 7120

(Revised and Renumbered from 7262 08/2020) Any state agency/department that plans to implement, design or acquire, modify or update a financial and administrative information technology (IT) system after obtaining the necessary approvals outlined in SAM section 7260, must ensure the system in ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7100/7120
GOVERNMENTAL ACCOUNTING – KEY DIFFERENCES

Chapter: 7200

Section: 7210

(Revised and Renumbered from section 7130) There are some key differences in the accounting and financial reporting for governments versus commercial business enterprises. Some of the key differences include: The purpose of government, which is to provide services to the citizenry, not to m ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7210
STARTING CAPITAL OUTLAY PROJECTS

Chapter: 6800

Section: 6823

(Revised and Renumbered from 6847.) Capital outlay projects are authorized through the annual Budget Act or other legislation. If the project authorization includes a defined scope and cost, the department submits a Form 22 (or Form 220 if bond funded) or equivalent to Finance to encumber funding ne ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6823
ACCOUNT NUMBER 1742, PREPAYMENTS TO COUNTIES

Chapter: 10400

Section: 10420

Normal Balance: Debit Purpose: This account shows the payments to counties for social welfare programs from the (1) General Fund and (2) Social Welfare Federal Fund. Subsidiaries: County Advance Ledger Normal Entries: Entry Number Debits Entry Number Credits Thi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10420
SHORTAGES, REPLENISHMENT, AND REPORTING REQUIREMENTS

Chapter: 8100

Section: 8150.2

An agency/department’s revolving fund may consist of change funds, cash purchase funds, or cash payment funds. For a description of the cash overages, see SAM Section 8070. Shortages A cash shortage represents any moneys due to the state. Agencies/Departments shall follow the collection ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8150-2
DISBURSEMENT METHODS

Chapter: 8400

Section: 8403

Agencies/Departments should use the most cost-effective means available to minimize the cost of disbursements. To optimize cash management, agencies/departments should minimize early payments unless the early payments result in vendor discounts. The state disburses funds using the following m ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8403
ACCOUNT NUMBER 3010, ACCOUNTS PAYABLE

Chapter: 10400

Section: 10440

Normal Balance: Credit Purpose: This account shows, as of June 30, the amount of outstanding obligations of the year just ended and prior fiscal years. Accrued expenditures that were not scheduled for payment at June 30 are credited to this account. A few agencies also use this account to show other ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10440
WITHDRAWALS

Chapter: 8000

Section: 8040

Except for authorized cash purchase fund disbursements supported by proper documentation, agencies/departments shall make all disbursements by check. For cash purchase fund information, see SAM Section 8112.

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8040
TREASURY-STATE AGREEMENT

Chapter: 8000

Section: 8012

The Treasury-State Agreement (TSA) is a Cash Management Improvement Act (CMIA) agreement between the U.S. Department of Treasury and the state that documents the accepted funding techniques and methods for calculating interest. The TSA is prepared annually by the Department of Finance, Fiscal System ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8012
BUDGET REVISION FORM, STD. 26

Chapter: 6000

Section: 6542

The STD. 26, generally prepared by the department, is required when any of the following are proposed: Program changes are involved. The changes require additional funds and an Executive Order (EO) cannot be used. Funds are to be transferred in the State Controller's Office records between progr ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6542
CURRENT LIABILITIES

Chapter: 7600

Section: 7630

(Summary Accounts 2000-2090 and Legacy Level 1 Accounts 3000-3700) Account Account Name Account Definition Legacy 200000 Accounts Payable Amounts due to private persons or organizations for outstanding obligations for goods and services receive ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7630
ENTRY NO. 17 – PREPAYMENTS TO A CONSTRUCTION AGENCY/DEPARTMENT

Chapter: 10500

Section: 10517

Purpose: To record the transfer of the estimated capital outlay project costs to the fund under control of the construction agency/department completing the project. References: SAM section 6868 and 8636. Record Capital Outlay Expenditures Debit/ Credit Account Lega ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10517
PROJECT STUDIES AND BUDGET PACKAGES

Chapter: 6800

Section: 6810

(Revised and Renumbered from 6828.) After a preliminary review of the department’s Capital Outlay Budget Change Proposals (COBCPs) or Capital Outlay Concept Papers, should a study be needed, Finance may recommend one of three approaches: (1) a project specific study phase approved via a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6810
CLAIMS

Chapter: 8100

Section: 8170

Agencies/Departments will process purchase and expense claims in accordance with the general instructions in SAM Section 8422.100. There are two methods available to reimburse an agency/department’s revolving fund through the claim process: Reimbursement claim: Agencies/Departments will prepar ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8170
DEFERRED CHARGES AND OTHER ASSETS

Chapter: 7600

Section: 7627

(Summary Accounts 170-199 and Legacy Level 1 Accounts 2500-2900) Account Account Name Account Definition Legacy 1700000 Provision for Deferred Interfund Loans Payable Provision for interfund loans not payable within one year. 2500 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7627
FEDERAL ASSISTANCE PROGRAMS AND STATE AGENCIES/DEPARTMENTS IMPACTED BY CMIA

Chapter: 8000

Section: 8011

The federal assistance programs listed in the Assistance Listings are subject to the Cash Management Improvement Act of 1990 (CMIA) regulations. In California, federal assistance programs that meet or exceed the established threshold of federal funding are considered CMIA major programs. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8011
ACCOUNT NUMBER 1150, CASH IN TRANSIT TO STATE TREASURY

Chapter: 10400

Section: 10404

Normal Balance: Debit Purpose: This account shows the amount of cash remitted by the agency to the State Treasury but not yet credited by the State Controller's Office to the appropriate accounts. Upon advice from the State Controller's Office that the money has been ordered into a fund in the State ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10404