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1381 - 1400 of 1848 Results

ENTRIES FOR FUNDS NOT USING THE CAPITAL ASSETS GROUP OF ACCOUNTS

Chapter: 8600

Section: 8672

Deleted and moved to 10537-10539

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8672
FINANCIAL STATEMENT REPORTING REQUIREMENTS

Chapter: 8600

Section: 8670.2

Capital assets will be included in year-end financial reports. Accounting units must work closely with the property controller to ensure the inventory and the property register tie to the capital asset accounts in the general ledger. Agency/department heads are required to certify the real property ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8670-2
ACCOUNTING AND RECONCILING CAPITALIZED PROPERTY RECORDS

Chapter: 8600

Section: 8650.4

(New and renumbered from 8650) The capitalized section of the property register shall serve as the subsidiary ledger for the assets of the owner fund. Reconciliation of the capital asset subsidiary ledger to the assets of a fund and capital expenditures should be performed monthly or at least quarte ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8650-4
ACCOUNTING FOR PROPERTY ACQUISITIONS

Chapter: 8600

Section: 8630

There are seven ways to acquire capital assets/property: Purchase Installment purchase/capital lease Transfer Gift Internally generate Internally construct Warranty replacement Accounting for each method is explained in SAM sections 8631-8637. All additions to capital assets/property ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8630
ACCOUNTING FOR PROPERTY ACQUISITIONS – RIGHT-TO-USE SUBSCRIPTION-BASED INFORMATION TECHNOLOGY ARRANGEMENTS (SBITA)

Chapter: 8600

Section: 8632.1

Governmental Accounting Standards Board (GASB) Statement No. 96 establishes uniform accounting and financial reporting requirements for subscription-based information technology arrangements (SBITAs). GASB Statement No. 96 reporting is effective for the fiscal year ending June 30, 2023. For i ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8632-1
SENSITIVE NON-CAPITALIZED PROPERTY

Chapter: 8600

Section: 8650.3

(New and renumbered from 8603.) Agencies/departments will maintain adequate control over sensitive and high-risk items that are prone to theft/loss, misuse, or may contain sensitive data. Examples of sensitive and high-risk items include: Computers, printers, scanners Smartphones, tablets, other ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8650-3
ACCOUNTING FOR PROPERTY ACQUISITIONS – WARRANTY REPLACEMENTS

Chapter: 8600

Section: 8637

Capital assets/property which are replaced with new capital assets/property under a warranty contract should be accounted for as follows: The old capital asset/property and any related accumulated depreciation should be reversed from the asset accounts. The replacement capital asset/property shou ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8637
APPROVAL REQUIRED TO PURCHASE PRINTING EQUIPMENT

Chapter: 2800

Section: 2876

A. Overview No state agency may acquire printing equipment, including, but not limited to, offset printing, digital printing, or bindery equipment, where a piece of equipment is valued in excess of $50,000, without prior approval from the State Printer. Agencies seeking to acquire ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2800/2876
IN-PLANT PRINTING OPERATIONS DATA MANAGEMENT

Chapter: 2800

Section: 2877

Records Requirement State agency in-plant printing operations (hereinafter “in-plants”), as defined in SAM Section 2875(A), must maintain accurate records of their production activity. Production activity includes, but is not limited to, the annual output hours for each piece of printin ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2800/2877
OSP PRINTING AND COMMUNICATION SERVICES

Chapter: 2800

Section: 2820

A. Description of OSP Services The Office of State Publishing (OSP) provides printing, reproduction and communication services to state and other public agencies. OSP can provide services to federal, state and local agencies. OSP offers the following services: Publications and Offset Printing: Produ ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2800/2820
STATE OF CALIFORNIA PRINTING SERVICES

Chapter: 2800

Section: 2800

Overview This chapter provides policy for state agency use of printing and reproduction services. The Department of General Services’ (DGS) Office of State Publishing (OSP) and the California Prison Industry Authority (CALPIA) offer printing services to California state agencies on a statuto ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2800/2800
STATE AGENCY IN-PLANT PRINTING OPERATIONS

Chapter: 2800

Section: 2875

Definition An agency in-plant printing operation (hereinafter “in-plant”) is any state agency (state government office, department, division, bureau, board, or commission) which: 1) owns and/or operates one or more pieces of printing equipment, where a piece of equipment is valued at $5 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2800/2875
HOW TO ORDER CALPIA SERVICES

Chapter: 2800

Section: 2860

TO PLACE AN ORDER: Printing and reproduction services may be obtained from CALPIA by submitting a purchase order to CALPIA customer service, 560 East Natoma Street, Folsom, CA 95630 or by e-mail at customerservice@calpia.ca.gov. Custom quotes should be attached to purchase orders submitted to ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2800/2860
COPYING AND DUPLICATING LIMITATIONS

Chapter: 2800

Section: 2880

State-owned copying and duplicating equipment will not be used for other than official state business. In accordance with Government Code Section 6253 (b), a charge for a copy of a public record is limited to the actual cost of providing the copy, or the prescribed statutory fee, if applicable.

https://www.dgs.ca.gov/Resources/SAM/TOC/2800/2880
UNION LABEL ON PRINTING

Chapter: 2800

Section: 2870

All documents printed in-house by Bargaining Unit 14 members or produced by OSP shall have the Bargaining Unit 14, Printing and Allied Trades, union label displayed. When individual state agencies or OSP vends printed material out, state agencies must adhere to the Public Contract Code when soliciti ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2800/2870
PRINTING SERVICES EXEMPTIONS

Chapter: 2800

Section: 2811

Overview SAM section 2800(B), Government Code Section 14850 and Penal Code Section 2807 require state agencies to obtain printing services from the Office of State Publishing (OSP) or the California Prison Industry Authority (CALPIA), as directed by the California State Government Printing Services ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2800/2811
CALPIA STATUTORY AUTHORITY

Chapter: 2800

Section: 2855

Penal Code Section 2807 authorizes CALPIA to provide products and services needed by the state, or any political subdivision thereof, or by the federal government, or any department, agency, or corporation thereof, or for any other public use.

https://www.dgs.ca.gov/Resources/SAM/TOC/2800/2855
CALPIA PROGRAM SUMMARY

Chapter: 2800

Section: 2850

Overview The California Prison Industry Authority (CALPIA) is a self-supporting, customer-focused business that reduces recidivism, increases prison safety, and enhances public safety by providing offenders productive work and training opportunities. Among many other products and services, CALPIA c ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2800/2850
INTERAGENCY AGREEMENTS FOR PRINTING SERVICES

Chapter: 2800

Section: 2812

Interagency Agreements Executed Prior to February 1, 2019 Interagency agreements for printing services between in-plants (see SAM Section 2875) and other state agencies entered into prior to February 1, 2019, will be permitted to continue if the agreement is submitted to the Statewide In-Plant Oper ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2800/2812
ORDERING OSP SERVICES

Chapter: 2800

Section: 2810

Customer Service Representative The Office of State Publishing (OSP) assigns a dedicated customer service representative to each state agency. Agencies may identify their customer service representative on OSP’s website at: https://www.dgs.ca.gov/OSP/Resources/Page-Content/Office-of-State-Pub ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2800/2810

Search DGS

1381 - 1400 of 1848 Results

ENTRIES FOR FUNDS NOT USING THE CAPITAL ASSETS GROUP OF ACCOUNTS

FINANCIAL STATEMENT REPORTING REQUIREMENTS

ACCOUNTING AND RECONCILING CAPITALIZED PROPERTY RECORDS

ACCOUNTING FOR PROPERTY ACQUISITIONS

ACCOUNTING FOR PROPERTY ACQUISITIONS – RIGHT-TO-USE SUBSCRIPTION-BASED INFORMATION TECHNOLOGY ARRANGEMENTS (SBITA)

SENSITIVE NON-CAPITALIZED PROPERTY

ACCOUNTING FOR PROPERTY ACQUISITIONS – WARRANTY REPLACEMENTS

APPROVAL REQUIRED TO PURCHASE PRINTING EQUIPMENT

IN-PLANT PRINTING OPERATIONS DATA MANAGEMENT

OSP PRINTING AND COMMUNICATION SERVICES

STATE OF CALIFORNIA PRINTING SERVICES

STATE AGENCY IN-PLANT PRINTING OPERATIONS

HOW TO ORDER CALPIA SERVICES

COPYING AND DUPLICATING LIMITATIONS

UNION LABEL ON PRINTING

PRINTING SERVICES EXEMPTIONS

CALPIA STATUTORY AUTHORITY

CALPIA PROGRAM SUMMARY

INTERAGENCY AGREEMENTS FOR PRINTING SERVICES

ORDERING OSP SERVICES