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INTERFUND TRANSFERS

Chapter: 8200

Section: 8290.6

Deleted and renumbered to 8217 to move all the revenue accruals to one section.

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8290-6
SURPLUS MONEY INVESTMENT FUND

Chapter: 8200

Section: 8284.1

Section deleted and content added to 8284

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8284-1
ACCOUNTING FOR AUDIT ASSESSMENTS

Chapter: 8200

Section: 8286

As a result of audit examinations, persons or other entities are often assessed amounts to be paid or returned to the state. Some statutes and/or administrative procedures provide for a period during which the audit finding may be protested. After resolving protests or after the protest period expir ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8286
ESCHEAT REVENUE - STATE CONTROLLER’S WARRANTS

Chapter: 8200

Section: 8281

State Controller’s Office (SCO) warrants that remain uncashed for one year will be canceled by the SCO and credited to an escheat revenue account in the fund from which they were drawn. SCO warrants that have been returned as unclaimed and for which the claimant cannot be located will also be ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8281
INTEREST ON INVESTMENTS

Chapter: 8200

Section: 8290.2

Section deleted and content added to 8217

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8290-2
GENERAL POLICY AND MANAGEMENT RESPONSIBILITY

Chapter: 8200

Section: 8201

Income and receivable transactions are closely related, and many of the policies address both types of accounts. State agency/department management must ensure that all receipts are processed and deposited timely. Income and receivables should be recorded timely, with the correct amounts, and in the ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8201
DAMAGES TO STATE PROPERTY OTHER THAN MOTOR VEHICLES

Chapter: 8200

Section: 8298

(Revised and renumbered from 8778) Agencies/departments are responsible for determining when a claim against a third party for damages to state property (other than motor vehicles) becomes a contingent or valid receivable. An agency’s/department’s legal staff or the Office of the Attorn ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8298
ROUNDING FIGURES

Chapter: 8200

Section: 8299.1

Section deleted and content added to 8291.1

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8299-1
RECORDING REVENUE AND REIMBURSEMENTS COLLECTED IN ADVANCE

Chapter: 8200

Section: 8216

Revenue and reimbursements collected in advance received on or before June 30, but not earned as of that date will be accounted as revenue or reimbursement of the fiscal year in which it is earned. On or after July 1, an entry will be made crediting revenue or reimbursements account and debiting une ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8216
ABATEMENTS

Chapter: 8200

Section: 8288

Abatements are specific types of receipts that are recorded as a reduction to an expenditure that has already been made. Examples of abatements include rebates from vendors for defective or returned merchandise, jury duty and witness fees, refunds from salary overpayments, and property damage or los ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8288
YEAR-END PROCEDURES

Chapter: 8200

Section: 8296

Agencies/departments are responsible for ensuring Accounts Receivable (AR) balances are accurate by assessing the amounts owed to the agency/department. Agencies/departments must record accrual entries for amounts owed to the agency/department as of June 30, but not yet received. See SAM sections 10 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8296
OFFSET PROCEDURES

Chapter: 8200

Section: 8293.4

(Revised and renumbered from 8790) Offsetting is the process where an amount owed to a debtor is used to pay an outstanding account of the debtor. Before offsetting, agencies/departments must ensure collection procedures have been followed in accordance with SAM section 8293.1, and agencies/departm ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8293-4
PREVENTING DELINQUENT RECEIVABLES

Chapter: 8200

Section: 8292

Accounts Receivables (ARs) shall be considered delinquent if payment is not received by the due date. Agencies/departments may also consider the postmark date to determine if an AR is delinquent and shall be subject to collection procedures. Agencies/departments shall develop and implement pro ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8292
ACCRUAL OF INCOME

Chapter: 8200

Section: 8290

Deleted and content added to 8217.

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8290
COLLECTING EMPLOYEE ACCOUNTS RECEIVABLE

Chapter: 8200

Section: 8293.2

Government Code (GC) section 19838 requires reimbursement to the state for overpayments made to employees. Employee overpayments can arise from revolving fund salary and travel advances issued by agencies/departments and payroll warrants issued by the State Controller’s Office ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8293-2
INTEREST ON LOANS

Chapter: 8200

Section: 8290.3

Section deleted and content added to 8217

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8290-3
BILLED ACCOUNTS RECEIVABLE

Chapter: 8200

Section: 8290.1

Section deleted and content added to 8291.1

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8290-1
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
OVERPAYMENTS AND UNDERPAYMENTS

Chapter: 8200

Section: 8241

An overpayment is when a payer’s payment exceeds what is due or necessary. An underpayment is when a payer’s payment is insufficient or less than what is due to the state. Below are the processes for handling overpayments and underpayments. Overpayments In accordance with applica ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8241
RECLASSIFYING OR ADJUSTING RECEIVABLES

Chapter: 8200

Section: 8295

Agencies/departments must perform an analysis of their Accounts Receivables (AR) to verify the correct amounts are recorded. ARs should be reclassified or adjusted in certain situations: Legal authority does not exist to bill for the amount owed. Sufficient documentation does not exist to subst ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8295