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PRIOR YEAR APPROPRIATION ADJUSTMENTS

Chapter: 10200

Section: 10240

Section deleted and renumbered to 8367

https://www.dgs.ca.gov/Resources/SAM/TOC/10200/10240
INCOME

Chapter: 10200

Section: 10230

Section deleted and content covered in 8210

https://www.dgs.ca.gov/Resources/SAM/TOC/10200/10230
Management Memos

Chapter: 1

Section: 0025

The Governor’s Office (GO), California Department of Technology (CDT), Department of Finance (DOF), Department of General Services (DGS), and California Department of Human Resources (CalHR) issue SAM Management Memos to disseminate information directly related to SAM requiring immediate atten ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1/0025
SAM Arrangement

Chapter: 1

Section: 0015

The SAM contains the following major parts: SAM Revision History. (Dated back to December 2002 only.) SAM Table of Contents (listing all chapters). Chapter Table of Contents (listing all related sections).

https://www.dgs.ca.gov/Resources/SAM/TOC/1/0015
Purpose and Contacts

Chapter: 1

Section: 0001

SAM is a resource to statewide management policy. A list of the authoring department and the contact information for each SAM section is contained in Section 0030. For inquiries or to obtain publications or additional information for a specific SAM section, you must contact the authorin ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1/0001
SAM Publication Contacts

Chapter: 1

Section: 0030

Below you will find SAM section author and contact information. For questions related to a specific SAM section contact the authoring department directly. For questions on how to revise SAM, contact the DGS Policy Unit.

https://www.dgs.ca.gov/Resources/SAM/TOC/1/0030
Revising SAM

Chapter: 1

Section: 0020

Responsibility for Revising SAM Responsibility for updating SAM content is assigned to authoring state departments. The SAM Section 0030 lists authoring departments for each SAM chapter/section and provides contact information that can direct SAM Users to authors to assist with content clarificati ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1/0020
YEAR-END REPORT 19, STATEMENT OF CAPITAL ASSETS GROUP OF ACCOUNTS

Chapter: 7900

Section: 7978

The Year-End Report No. 19, Statement of Capital Assets Group of Accounts, accounts for the total capital assets of an agency/department and identifies the fund(s) that provided resources to acquire them. Report No. 19 summarizes the information contained in each Year-End ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7978
REPORTING CHANGES IN ACCRUALS – SUBSEQUENT EVENTS

Chapter: 7900

Section: 7981

Reporting changes in accruals enables the State Controller’s Office (SCO) to prepare the annual reports required by law more accurately. If, after issuing the year-end financial reports, an agency/department determines that there are material differences between amounts accrued as of June 30 a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7981
SINGLE AUDIT REPORTING, EXPENDITURES OF FEDERAL AWARDS

Chapter: 7900

Section: 7974.1

Agencies/Departments must report federal award expenditures in compliance with the federal government’s Office of Management and Budget and the Department of Finance’s reporting requirements. Agencies/Departments must report federal award expenditures to Finance, Office of State Audits a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7974-1
OFFICE REVOLVING FUND RECONCILIATION

Chapter: 7900

Section: 7922

Agencies/Departments will reconcile their Office Revolving Fund (revolving fund) by reviewing the revolving fund book balance and other related accounts. Agencies/Departments will have documents to support the usage of the revolving fund. A sample of the Office Revolving Fund Reconciliation is ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7922
YEAR-END REPORT NO. 13, REPORT OF EXPENDITURES OF FEDERAL FUNDS

Chapter: 7900

Section: 7974

The Year-End Report No. 13, Report of Expenditures of Federal Funds, provides expenditures and encumbrance balances for each federal award by Assistance Listing Number and program title. Expenditures must include accruals for all valid obligations incurred and receivables earned as of June 30. Encum ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7974
PROPERTY RECONCILIATION

Chapter: 7900

Section: 7924

Agencies/departments will reconcile the acquisitions and dispositions of capitalized assets/property with the amounts recorded in the property register. The reconciliation should be done monthly or at least quarterly, depending on the volume of transactions. See SAM section 8650.4, Accounting and Re ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7924
ANALYSIS OF CASH IN TRANSIT

Chapter: 7900

Section: 7982

Agencies/Departments will prepare an Analysis of Cash in Transit as of June 30. This analysis should include the fund, cash in transit amount, remittance advice date, controller’s receipt date, and amount. This analysis is not submitted to the State Controller’s Office but retained with ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7982
YEAR-END REPORT NO. 22, STATEMENT OF CONTINGENT LIABILITIES

Chapter: 7900

Section: 7980

The Year-End Report No. 22, Statement of Contingent Liabilities, is used to report all contingent liabilities not accrued by the agency/department. This includes estimated liabilities such as federal audit exceptions, other audit exceptions, and pending litigation. If there are no contingent liabili ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7980
LIST OF YEAR-END REPORTS AND THEIR DISTRIBUTION

Chapter: 7900

Section: 7951

7951 Illustration lists the required year-end financial reports, their distribution, and applicable State Administrative Manual references. Agencies/Departments shall submit one certification letter per fund. Each certification letter must have an original or electronic signature of authorizati ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7951
DEPARTMENTS USING FI$CAL

Chapter: 7900

Section: 7905

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7905
YEAR-END REPORT NO. 14, REPORT OF ACCOUNTS OUTSIDE THE STATE TREASURY

Chapter: 7900

Section: 7975

Agencies/Departments must submit a Report No. 14, Report of Accounts Outside the State Treasury, to report accounts outside the Centralized Treasury System (CTS) in which state money is deposited or must indicate that there are no accounts to report. SAM Section 8002 provides detailed information on ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7975
RECONCILIATION OF DEPARTMENT’S ACCOUNT BALANCES WITH SCO BALANCES

Chapter: 7900

Section: 7921

Agencies/departments will reconcile their accounts with the corresponding accounts maintained by the State Controller’s Office (SCO). The SCO provides the following reconciliation reports to agencies/departments to facilitate the monthly reconciliation process: Agency Reconciliation Report&n ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7921
YEAR-END REPORT NO. 11, BANK RECONCILIATION

Chapter: 7900

Section: 7967

Agencies/Departments will prepare Report No. 11, Bank Reconciliation, in accordance with the SAM Section 7923 requirements for monthly bank reconciliations. Report No. 11 is not submitted to the State Controller’s Office but will be retained with other year-end financial reports for aud ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7967