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GENERAL POLICY

Chapter: 1900

Section: 1900

The Department of Resources, Recycling and Recovery (CalRecycle) is committed to reducing the amount of solid waste entering landfills, and to assist state agencies and facilities in meeting required waste diversion goals, and to enact programs for all recyclable materials where feasible. CalRecycle ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1900/1900
ELECTRONIC WASTE

Chapter: 1900

Section: 1930.4

Electronic waste (e-waste) is presumed hazardous when disposed and may not be disposed with municipal solid waste. Functional or refurbishable surplus electronic equipment must be managed pursuant to SAM 3500 and SAM 5900. Pursuant to SAM 3520.9, state agencies must recycle irreparable e-waste using ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1900/1930-4
CONTRACTS FOR COLLECTION OF GARBAGE

Chapter: 1900

Section: 1980

State facility contracts for the collection of garbage must provide for the greatest diversion of discarded materials from landfilling. All garbage collection and hauling contracts with the State should allow flexibility to reduce container size, the number of containers, or pickup frequency to avoi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1900/1980
UNIVERSAL WASTE (BATTERIES, MERCURY THERMOSTATS AND PRODUCTS NON-EMPTY AEROSOL CANS)

Chapter: 1900

Section: 1930.15

“Universal waste” is a designation that includes certain commonly generated hazardous wastes. Because they pose a relatively lower risk to people and the environment than other hazardous wastes, universal wastes are regulated based on a relaxed set of standards which is more appropriate ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1900/1930-15
CODE DEVELOPMENT

Chapter: 1400

Section: 1452

The DSA is one of several state agencies that propose changes to the California Building Standards Code, as contained in Title 24 of the CCR, through the Building Standard Commission’s rulemaking process. Regulations and building standards proposed by DSA are approved and adopted by the Califo ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1400/1452
DESIGN AND CONSTRUCTION OVERSIGHT

Chapter: 1400

Section: 1451

The DSA reviews construction projects for compliance with the California Building Standards Code, as contained in Title 24 of the California Code of Regulations (CCR). The review consists of design review (construction plans, specifications and other documents) and oversight of project construction ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1400/1451
HISTORICAL BUILDING CODE

Chapter: 1400

Section: 1452.3

The State Historical Building Code (SHBC) is adopted by the State Historical Building Safety Board, which is established as a unit within the DSA. The SHBC provides regulations and standards for the rehabilitation, preservation, restoration (including related reconstruction) or relocation, as applic ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1400/1452-3
INTRODUCTION

Chapter: 1400

Section: 1450

The Division of the State Architect (DSA) provides design and construction oversight for K–12 public schools, community colleges and various state-owned and leased facilities. The Division also develops accessibility, structural safety, and historical building codes and standards utilized in v ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1400/1450
STRUCTURAL SAFETY

Chapter: 1400

Section: 1452.2

The DSA proposes Title 24 building regulations for structural safety applicable to California’s K-12 public schools, community colleges and state essential services facilities. In proposing these regulations, the DSA amends model building codes to meet the seismic performan ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1400/1452-2
ACCESSIBILITY STANDARDS

Chapter: 1400

Section: 1452.1

The DSA develops access-related building code amendments for both government facilities and privately owned public accommodations and commercial facilities. These amendments are contained in Chapter 11B of Part 2 of Title 24, CCR. The DSA coordinates its amendments with the requiremen ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1400/1452-1
SPECIAL ACCOUNTING PROCEDURES

Chapter: 11100

Section: 11100

Section deleted and renumbered to 7050

https://www.dgs.ca.gov/Resources/SAM/TOC/11100/11100
INVESTMENTS

Chapter: 7800

Section: 7820

An investment subsidiary ledger will vary among agencies/departments depending upon the volume and type of investment transactions. At a minimum, when applicable, it may consist of a file of Treasurer's Receipts for securities purchased. For securities recorded at par value, it should contain an acc ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7820
REVOLVING FUND

Chapter: 7800

Section: 7810

A revolving fund subsidiary ledger, or Cash Book, is a detailed record of the revolving fund cash in the agency/department’s checking account. The ledger is debited for receipts deposited and credited for revolving fund checks drawn. The balance shows the cash portion of the revolving f ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7810
FILE OF OPEN ESTIMATES

Chapter: 7800

Section: 7828

A copy of each encumbrance document related to open estimates will be filed in an open estimates file. As estimates are adjusted or partially liquidated by claims or transfers, the transactions and remaining unliquidated balance are noted on the document. When estimates are fully liquidated or adjus ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7828
PRIOR YEAR REVENUE ADJUSTMENTS

Chapter: 7800

Section: 7831

A prior year revenue adjustments subsidiary ledger is maintained with an account for each subsidiary classification of revenue accrued as of June 30.

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7831
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
SUBSIDIARY RECORDS-INTRODUCTION

Chapter: 7800

Section: 7800

Subsidiary ledgers provide detailed information used to reconcile the activity recorded in the general ledger account. For example, the accounts receivable subsidiary ledger is used to reconcile the accounts receivable control account in the general ledger. In addition to a subsidiary ledger, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7800
CASH IN TRANSIT TO STATE TREASURY

Chapter: 7800

Section: 7812

A subsidiary file containing a copy of each Controller's Remittance Advice (RA), Form CA–21, held until a corresponding Controller's Receipt is received. When the Controller’s Receipt is received, the RA copy is removed from the file, compared against the Controller’s Receipt and d ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7812
APPROPRIATION AND ENCUMBRANCES

Chapter: 7800

Section: 7829

(Revised and renamed) An appropriation subsidiary ledger is maintained to provide the agency/department with detailed transactions to reconcile appropriation balances monthly. See SAM Section 8320, Appropriation-Purpose and Requirements. An encumbrance subsidiary ledger is maintained to record detai ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7829
CLAIMS FILED

Chapter: 7800

Section: 7824

A claims filed register is maintained to track the claims approved by the agency/department and submitted to the State Controller's Office for payment. The register tracks the claim corrections and claims not yet paid.

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7824