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REMITTING OF STATE ISSUED ITEMS TOTALING $5 MILLION OR GREATER

Chapter: 8000

Section: 8032.7

Agencies/Departments shall remit state-issued items, such as State Controller warrants or agency trust and revolving fund checks from other agencies/departments totaling $5 million or greater using one of the methods described below. Agencies/Departments shall not deposit the funds in the ban ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8032-7
CONTENTS OF FISCAL IMPACT STATEMENT (FIS)

Chapter: 6000

Section: 6604

A state agency that adopts, amends, or repeals a routine regulation or emergency regulation must make a local mandate determination and an estimate of fiscal impact resulting from the "regulation" on the following: Local Government Any costs which must be reimbursed pursuant to Section 6 of ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6600/6604
ROBBERY

Chapter: 8000

Section: 8026

(Renumbered and content moved from 8000) State employees in possession of state funds will surrender, without resistance, funds demanded if they are threatened with violence during the course of an attempted robbery. The agency/department will notify the California Highway Patrol immediately. In add ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8026
INTRODUCTION TO YEAR-END FINANCIAL REPORTS

Chapter: 7900

Section: 7950

Agencies/departments must follow the instructions in the State Administrative Manual (SAM) to prepare and submit accurate year-end reports to the SCO. In addition, Finance provides annual year-end trainings, eLearning, and other useful resources on its website. Agencies/departments should refer to t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7950
INTER-DEPARTMENTAL DISBURSEMENTS

Chapter: 8400

Section: 8471

General An agency/department may provide services, materials, or equipment to, or perform work for other agencies/departments subject to the approval of the Department of General Services (DGS), see Government Code section 11256. The DGS State Contracting Manual (SCM) and SAM Chapter 1200-Cont ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8471
YEAR-END REPORT NO. 4, STATEMENT OF REVENUE

Chapter: 7900

Section: 7956

The Year-End Report No. 4, Statement of Revenue, presents a reconciliation of current year revenue recorded by the agency/department with revenue recorded in the accounts maintained by the State Controller’s Office (SCO) as of June 30. Agencies/Departments must submit a current year Report No. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7956
RESEARCH GRANTS ADMINISTERED BY STATE AGENCIES OR AUXILIARY ORGANIZATIONS

Chapter: 900

Section: 0910

The Legislature has authorized and appropriated funds to some departments specifically to conduct research in connection with the department's authorized functions and programs. These departments administer grant funds through normal state financial procedures. Many grants are made that invol ...

https://www.dgs.ca.gov/Resources/SAM/TOC/900/0910
OUTFLOW OF RESOURCES

Chapter: 7600

Section: 7670

The high level accounts described in this section includes appropriated and unappropriated expenditures, expenses and other uses of financial resources. The accounts are listed in various categories which represent the type of goods or services purchased. The accounts listed below are the hi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7600/7670
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
APPROPRIATION AVAILABILITY

Chapter: 8300

Section: 8325

The availability period in which an appropriation may be encumbered or expended is usually specified in the law creating the appropriation. For example, the appropriation availability provisions in the Budget Act, and Government Code are as follows: Control Section 1.80 of the Budget Act provides: ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8325
MEASUREMENT FOCUS

Chapter: 7400

Section: 7430

A fund’s measurement focus relates to what is being measured or the transactions and events that will be shown in the fund’s accounting record and reported in its financial statement. The common measurement focuses are discussed below: Current Financial Resources Measurement Focus Govern ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7430
INTEREST-BEARING PRIVATE TRUST ACCOUNTS

Chapter: 19000

Section: 19420.1

(Revised and Renumbered from 19420.3) Except where prohibited by law, agencies/departments shall deposit private trust moneys in an interest-bearing account at federally insured financial institutions. This requirement does not apply to trust moneys held in reserve for the daily cash needs of ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19420-1
GENERAL

Chapter: 8000

Section: 8000

Cash includes currency, coins, checks, warrants, and money orders. Agencies/departments normally handle the following types of cash items: General Cash Revolving Fund Cash Agency Trust Fund Cash Cash receipts that for valid reasons will not be deposited immediately. The first three types of c ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8000
ENTRY NO. 37 – ACQUISITION OF CAPITAL ASSETS

Chapter: 10500

Section: 10537

(New and renumbered from 8671, 8672, and 10520) ACQUISITION – PURCHASE Purpose: To record the acquisition of capital assets by means of purchase, lease/installment, or other means of purchase. References: SAM sections 8610.1-8610.8, 8615-8615.4, 8630-8637, and 8366. General Ledger &ndas ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10537
CASH DISBURSEMENTS REGISTER

Chapter: 8000

Section: 8094

Agencies/Departments shall record cash disbursements from General Cash and Agency Trust Fund Cash daily in the cash disbursement register. General Cash and Agency Trust Fund Cash transactions shall have separate registers. Agencies/Departments shall record individual checks or, depending prim ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8094
UNIFORM CODING STRUCTURE

Chapter: 7100

Section: 7131

(Revised and Renumbered from 7261 08/2020) The state’s uniform coding structure was established to obtain accurate, consistent, and comparable records and reports of all the financial affairs of the state. Agencies/departments will use the uniform coding system to enter transactio ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7100/7131
SYSTEM AUTHORIZATION

Chapter: 8100

Section: 8123.1

Agencies/Departments will request approval from the Department of Finance, Fiscal Systems and Consulting Unit (FSCU) to establish the bank draft system and to exceed the $500 limit for bank draft purchases. Requests should include the following: Intended use of and need for the bank draft system. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8123-1
GENERAL

Chapter: 900

Section: 0900

Research of general public interest and benefit is a concern of state government and should be furthered, provided that such research does not unduly interfere with prescribed state programs and functions, and is in accord with the intent and desire of the State Legislature and state law. The follow ...

https://www.dgs.ca.gov/Resources/SAM/TOC/900/0900
ACCOUNT NUMBER1110, GENERAL CASH

Chapter: 10400

Section: 10401

Normal Balance: Debit Purpose: This account shows the amount of cash other than Agency Trust Fund Cash collected by the agency and deposited or to be deposited in its general checking account for remittance to a fund in the State Treasury or refunded to payers, but not yet remitted or refunded. At l ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10401
STATE CONTROLLER'S OFFICE

Chapter: 7300

Section: 7320

The State Controller is the chief fiscal officer who is elected by a vote of the people every four years and serves as a member of fiscally oriented state boards and commissions. The State Controller’s Office (SCO) does the following: Maintains central control accounts for all funds i ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7320