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41 - 60 of 1848 Results

FINANCING CAPITAL PROJECTS

Chapter: 6800

Section: 6841

(Revised and Renumbered from 6870.) Capital projects may be funded by direct appropriation—sometimes called “pay-as-you-go”—or financed over multiple years. Long-term financing generally follows one of two paths: If the project authority is a General Obligation (GO) b ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6841
STATE PUBLIC WORKS BOARD (PWB) OVERVIEW

Chapter: 6800

Section: 6820

(Revised and Renumbered from 6842.) The following summarizes statutory and administrative provisions relating to PWB. Origin/Role: The State Public Works Board (PWB) was created by the Legislature to oversee the fiscal matters associated with construction of projects for state agencies, and t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6820
BUDGET TREATMENT OF LEASE-REVENUE DEBT SERVICE PAYMENTS

Chapter: 6800

Section: 6888

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6888
PROJECT COMPLETION

Chapter: 6800

Section: 6832

(Revised and Renumbered from 6856.) Project Occupancy: Finance must be notified by DGS (or exempt department) when the project is legally available for use and occupancy (e.g. the date of final inspection, receipt of a certificate of occupancy from the State Fire Marshal, etc.). A copy of the ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6832
BUDGET HEARINGS, FINAL BUDGET DOCUMENT PREPARATION

Chapter: 6800

Section: 6830

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6830
LEASE-BASED PROJECT DEVELOPMENT

Chapter: 6800

Section: 6836

There are several project delivery methods that can be used by the state to construct capital assets: Design-Bid-Build (Section 6828), Design-Build (Section 6829), and Lease-Based Development Agreements. This section describes the process for pursuing a Lease-Based Development str ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6836
OVERSIGHT OF TRADITIONAL DESIGN-BUILD PROJECTS

Chapter: 6800

Section: 6829

There are two phases to a project using the traditional design-build delivery process: performance criteria (which includes soliciting for design-builders) and design-build. Requirements to start and complete each of these phases, as well as the process to award a design-build con ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6829
TRANSFER OF FUNDS TO THE ARCHITECTURE REVOLVING FUND (ARF)

Chapter: 6800

Section: 6811

Section 14957 of the Government Code establishes the Architectural Revolving Fund (ARF) which receives, through transfer, funds for the following related to the betterment and new construction of state-owned buildings: Studies, New construction, Major construction and equipment, Minor co ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6811
METHODS OF PROJECT DELIVERY

Chapter: 6800

Section: 6814

The state generally uses either the design-bid-build or design-build methods of procuring design and construction services for its capital outlay projects. In addition, the state uses various lease methods to obtain the use of facilities. The following discussion briefly outlines standard pro ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6814
CAPITALIZED ASSETS: ROLES AND RESPONSIBILITIES

Chapter: 6800

Section: 6802

(Revised and Renumbered from 6805.) The State Public Works Board (PWB), the Department of Finance (Finance), Departments, the Department of General Services (DGS), the Pooled Money Investment Board (PMIB), and the State Treasurer’s Office (STO) all perform key roles in carrying out the state&r ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6802
RETIREMENT FUNDS

Chapter: 13400

Section: 16400

Revised and renumbered to 13410

https://www.dgs.ca.gov/Resources/SAM/TOC/13400/16400
ADMINISTRATION OF THE CAPITAL OUTLAY PROGRAM

Chapter: 6800

Section: 6840

Sections 6840–6869 address policy and procedures for fiscal administration of funded capital outlay projects. The primary oversight entities are PWB, DOF, and the Joint Legislative Budget Committee (JLBC). Although long-term and interim financing for capital outlay projects are part of project ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6813/05-01-1998-6840
ACCOUNT NUMBER 2022, INVESTMENT IN PREFERRED STOCK

Chapter: 10400

Section: 10427

Normal Balance: Debit Purpose: This account shows the amount of investment in preferred stock. Subsidiaries: Investments Ledger Normal Entries: Entry Number Debits Entry Number Credits 33 Preferred stocks are purchased 34 Preferred stocks are sol ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10427
ACCOUNT NO. 9821, INTERFUND INTREST REVENUE

Chapter: 10400

Section: 10471

Normal Balance: Credit Purpose: This account shows the amount of interest received and/or accrued on loans to other funds for buildings and construction or other special purposes. It will be used only upon approval of Department of Finance, Fiscal Systems and Consulting Unit. Subsidiaries: None ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10471
ACCOUNT NUMBER 2424, OTHER INTANGIBLE ASSETS–NON-AMORTIZABLE

Chapter: 10400

Section: 10435.6

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state owned non- amortizable (i.e., with an indefinite useful life) intangible assets, not otherwise classified. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10435-6
ACCOUNT NUMBER 2310, LAND

Chapter: 10400

Section: 10430

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state-owned land and interests in land under the jurisdiction of the particular agency. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number Credits 20. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10430
ACCOUNT NUMBER 2339, ACCUMULATED DEPRECIATION IMPROVEMENTS OTHER THAN BUILDINGS

Chapter: 10400

Section: 10433

Normal Balance: Credit Purpose: This account shows the depreciated portion of the cost of improvements, other than buildings. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number Credits Entries to this account will usually be made by s ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10433
ACCOUNT NO. 3730, UNCLEARED COLLECTIONS

Chapter: 10400

Section: 10452

Normal Balance: Credit Purpose: This account shows the amount of cash collections which must be reviewed to determine if they are to be accepted for a fund in the State Treasury or are to be refunded to payers. This account also contains fees which are not earned until a permit, license, or other do ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10452
ACCOUNT NO. 9892, PRIOR YEAR REVENUE ADJUSTMENTS

Chapter: 10400

Section: 10474

Normal Balance: Debit or Credit Purpose: This account shows the difference between: (1) the amount of revenue accrued as of the previous June 30 and; (2) revenue actually received with respect to the items accrued. Subsidiaries: Prior Year Revenue Adjustments Ledger Normal Entries: & ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10474
ACCOUNT NUMBER 1316, ACCOUNTS RECEIVABLE—CASH SHORTAGES

Chapter: 10400

Section: 10411

Normal Balance: Debit Purpose: This account shows the amounts charged to cashiers for cash shortages occurring in their accounts. As relief from accountability is obtained from the State Board of Control or restitutions are received from cashiers, the account is credited. Subsidiaries: Cash Shortage ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10411

Search DGS

41 - 60 of 1848 Results

FINANCING CAPITAL PROJECTS

STATE PUBLIC WORKS BOARD (PWB) OVERVIEW

BUDGET TREATMENT OF LEASE-REVENUE DEBT SERVICE PAYMENTS

PROJECT COMPLETION

BUDGET HEARINGS, FINAL BUDGET DOCUMENT PREPARATION

LEASE-BASED PROJECT DEVELOPMENT

OVERSIGHT OF TRADITIONAL DESIGN-BUILD PROJECTS

TRANSFER OF FUNDS TO THE ARCHITECTURE REVOLVING FUND (ARF)

METHODS OF PROJECT DELIVERY

CAPITALIZED ASSETS: ROLES AND RESPONSIBILITIES

RETIREMENT FUNDS

ADMINISTRATION OF THE CAPITAL OUTLAY PROGRAM

ACCOUNT NUMBER 2022, INVESTMENT IN PREFERRED STOCK

ACCOUNT NO. 9821, INTERFUND INTREST REVENUE

ACCOUNT NUMBER 2424, OTHER INTANGIBLE ASSETS–NON-AMORTIZABLE

ACCOUNT NUMBER 2310, LAND

ACCOUNT NUMBER 2339, ACCUMULATED DEPRECIATION IMPROVEMENTS OTHER THAN BUILDINGS

ACCOUNT NO. 3730, UNCLEARED COLLECTIONS

ACCOUNT NO. 9892, PRIOR YEAR REVENUE ADJUSTMENTS

ACCOUNT NUMBER 1316, ACCOUNTS RECEIVABLE—CASH SHORTAGES