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1741 - 1760 of 1848 Results

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
WITHDRAWALS OF UNCLAIMED MONEY FROM SPECIAL DEPOSIT FUND

Chapter: 18000

Section: 18424.6

Agencies/Departments may withdraw unclaimed money in the Special Deposit Fund within two years of the issuance date of the Controller’s Receipt (CR). Agencies/Departments must submit a claim to the State Controller’s Office in time to permit payment within the specified time limit and in ...

https://www.dgs.ca.gov/Resources/SAM/TOC/18000/18424-6
REMITTANCES OF UNCLAIMED MONEY TO SPECIAL DEPOSIT FUND

Chapter: 18000

Section: 18424.5

Agencies/Departments remitting unclaimed money to the Special Deposit Fund will prepare a schedule of unclaimed trust deposits in duplicate. The original will be emailed to the State Controller’s Office, Fiscal Control Section at fiscalcontrol@sco.ca.gov, and the duplicate will be retained as ...

https://www.dgs.ca.gov/Resources/SAM/TOC/18000/18424-5
SPECIAL DEPOSIT FUND ACCOUNTS

Chapter: 18000

Section: 18420

The Special Deposit Fund (SDF) is a trust fund in the State Treasury. This fund provides a depository for money received in trust for specific purposes by an agency/department but for which no other fund has been created. See Government Code Sections 16370–16375. Establishing an SDF Account A ...

https://www.dgs.ca.gov/Resources/SAM/TOC/18000/18420
UNCASHED OR UNCLAIMED WARRANTS AND CHECKS

Chapter: 18000

Section: 18424.1

Section deleted and content moved to 18424.

https://www.dgs.ca.gov/Resources/SAM/TOC/18000/18424-1
UNCASHED OR UNCLAIMED AGENCY TRUST FUND CHECKS

Chapter: 18000

Section: 18424.2

Section deleted and content moved to 18424

https://www.dgs.ca.gov/Resources/SAM/TOC/18000/18424-2
UNCLAIMED TRUST ACCOUNTS

Chapter: 18000

Section: 18424

Unclaimed trust accounts are accounts in the Special Deposit Fund (SDF) to provide a depository for: Any unclaimed money that is required by law to be deposited into the SDF. Any unclaimed money, including deposits, that is not required by law to be deposited into a specific fund. Types of u ...

https://www.dgs.ca.gov/Resources/SAM/TOC/18000/18424
REVERSION OF UNCLAIMED MONEY

Chapter: 18000

Section: 18424.7

Government Code Section 16374 provides for the reversion of unclaimed money after it has been on deposit in the Special Deposit Fund and remained unclaimed for two years. The State Controller’s Office will notify agencies/departments of the reverted amounts. Agencies/Departments will note the ...

https://www.dgs.ca.gov/Resources/SAM/TOC/18000/18424-7
UNCLAIMED DEPOSITS

Chapter: 18000

Section: 18424.4

Section deleted and content moved to 18424

https://www.dgs.ca.gov/Resources/SAM/TOC/18000/18424-4
ENTRY NO. 8 – APPLICATION OF UNIDENTIFIED CASH RECEIPTS

Chapter: 10500

Section: 10508

Purpose: To record cash receipts which could not be identified, or for which accounting treatment could not be determined, at time of collection are applied to appropriate accounts. References: SAM sections 8071, 8171, 10506, and 10507. Reverse Uncleared Collections and Record Cash Re ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10508
ENTRY NO. 22 - [CAPITAL ASSET IS ACQUIRED BY INSTALLMENT PURCHASE OR CAPITAL LEASE CONTRACT]

Chapter: 10500

Section: 10522

Section deleted 12/2021 and content moved to 10537.

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10522
ENTRY NO. 6 - ACCOUNTS RECEIVABLE INVOICES

Chapter: 10500

Section: 10506

Purpose: To record accounts receivable due from individuals, private organizations, state agencies/departments, and other governments for abatements, reimbursements, revenues, and other items upon the issuance of invoices. References: SAM sections 8210, 8287, 8288,10220, and 10240 Record Accounts Re ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10506
ENTRY NO. 2 – ENCUMBRANCES

Chapter: 10500

Section: 10502

Purpose: To record encumbrance documents to obligate all or part of an appropriation currently available for encumbrance. References: SAM sections 7640, 7650, 7670, 8340, and 10465 Record Encumbrances Debit/ Credit Account Legacy Account Account Descrip ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10502
RECONCILIATIONS

Chapter: 8100

Section: 8193

Deleted, Added reference to SAM 7922. Reconciliations described in SAM 7900

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8193
ENTRY NO. 12 – CONTROLLER’S RECEIPT

Chapter: 10500

Section: 10512

Purpose: To record cash remitted by the agency/department to the State Treasury but not yet credited by the State Controller’s Office (SCO) to the appropriate accounts. This entry is made to clear the Cash in Transit to State Treasury when the agency/department receives the Controller's Recei ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10512
ENTRY NO. 16 – OFFICE OF STATE PUBLISHING

Chapter: 10500

Section: 10516

Section deleted 12/2021

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10516
ENTRY NO. 27 – DEPOSITS MADE TO THE CONDEMNATION DEPOSITS FUND

Chapter: 10500

Section: 10527

Purpose: This entry is made when agencies/departments engaged in condemnation proceedings (eminent domain acquisition of real property) are required by the court to deposit a sum of money into the Condemnation Deposits Fund. The amount deposited is determined by the court. Deposits are retained in t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10527
ENTRY NO. 21 - [CAPITAL ASSETS ARE WRITTEN OFF]

Chapter: 10500

Section: 10521

Section deleted 12/2021 and content moved to 10539.

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10521
ENTRY NO. 36 – SALE OF ACCOUNTS RECEIVABLE

Chapter: 10500

Section: 10536

Purpose: This entry is made when agencies/departments receive cash payments for the sale of Accounts Receivable (AR). Agencies/departments are authorized to sell their AR to private persons or entities. Sales of this nature will result in the receipt of payment in amounts less than the invoiced AR a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10536
ENTRY NO. 5 – CLAIMS PAID

Chapter: 10500

Section: 10505

Purpose: To record warrants issued in payment of claims filed, vouchers paid by the State Controller's Office (SCO), or when "No Warrant" claims are settled. For No Warrant claims, agencies/departments will receive an SCO journal entry. References: SAM sections 10440, and 10441 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10505

Search DGS

1741 - 1760 of 1848 Results

DEFERRED CHARGES AND OTHER ASSETS

WITHDRAWALS OF UNCLAIMED MONEY FROM SPECIAL DEPOSIT FUND

REMITTANCES OF UNCLAIMED MONEY TO SPECIAL DEPOSIT FUND

SPECIAL DEPOSIT FUND ACCOUNTS

UNCASHED OR UNCLAIMED WARRANTS AND CHECKS

UNCASHED OR UNCLAIMED AGENCY TRUST FUND CHECKS

UNCLAIMED TRUST ACCOUNTS

REVERSION OF UNCLAIMED MONEY

UNCLAIMED DEPOSITS

ENTRY NO. 8 – APPLICATION OF UNIDENTIFIED CASH RECEIPTS

ENTRY NO. 22 - [CAPITAL ASSET IS ACQUIRED BY INSTALLMENT PURCHASE OR CAPITAL LEASE CONTRACT]

ENTRY NO. 6 - ACCOUNTS RECEIVABLE INVOICES

ENTRY NO. 2 – ENCUMBRANCES

RECONCILIATIONS

ENTRY NO. 12 – CONTROLLER’S RECEIPT

ENTRY NO. 16 – OFFICE OF STATE PUBLISHING

ENTRY NO. 27 – DEPOSITS MADE TO THE CONDEMNATION DEPOSITS FUND

ENTRY NO. 21 - [CAPITAL ASSETS ARE WRITTEN OFF]

ENTRY NO. 36 – SALE OF ACCOUNTS RECEIVABLE

ENTRY NO. 5 – CLAIMS PAID