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DEPARTMENT OF GENERAL SERVICES

Chapter: 7300

Section: 7340

The Department of General Services (DGS) serves as the business manager for the State of California. The DGS does the following: Sets state procurement and acquisition policies. Provides real estate management and design. Provides asset management and planning and property sales and acqui ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7340
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
GENERAL

Chapter: 7300

Section: 7300

The state's organization for fiscal management provides control over the state's expenditures, protection of the state's assets, and management of the state's funds. The following sections briefly describe the functions of the various agencies/departments that manage the state’s fiscal a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7300
DEPARTMENT OF FINANCE

Chapter: 7300

Section: 7310

The Department of Finance (Finance) has general powers of supervision over all matters concerning the financial policies of the state. (See Government Code section 13070 et seq.) The Director of Finance is appointed by the Governor and sits on several fiscally oriented boards and commissions. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7310
STATE TREASURER'S OFFICE

Chapter: 7300

Section: 7330

The State Treasurer is an elected state fiscal officer and sits on approximately forty boards and commissions. The State Treasurer’s Office (STO) provides banking services for state government with a minimum interest and service cost and a maximum yield on investments. The STO does the followi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7330
ESTABLISHING FUNDS

Chapter: 7400

Section: 7450

State funds can be created in one of three ways: By Statute: A bill passed by the State Legislature and signed into law may create a fund for a specific purpose or various purposes. The legislation will specify the purpose of the fund, the source of revenue, any specific restrictions, the appropri ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7450
CLASSIFYING FUNDS-GAAP BASIS

Chapter: 7400

Section: 7420

The Generally Accepted Accounting Principles (GAAP) basis classification divides funds into three fund categories: governmental, proprietary, and fiduciary. The GAAP basis classification assigned to a fund impacts how the fund is displayed in the Annual Comprehensive Financial Report. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7420
ABOLISHING FUNDS

Chapter: 7400

Section: 7455

An existing state fund may be abolished in one of two ways: Abolishing Funds by Statute A bill that created a fund may set a repeal date for the fund. The fund would be abolished on the date specified in the statute unless a subsequent bill abolishes the fund before or extends the fund beyond the ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7455
CLASSIFYING FUNDS-BUDGETARY/LEGAL BASIS

Chapter: 7400

Section: 7410

The state’s funds are classified on both a budgetary/legal basis and a generally accepted accounting principles (GAAP) basis. A fund’s classification determines the basis of accounting, measurement focus, general ledger accounts, and the year-end financial reports required. The budgetary ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7410
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
BASIS OF ACCOUNTING

Chapter: 7400

Section: 7440

The basis of accounting describes how financial activities are recognized and reported; specifically, when revenues, expenditures (or expenses), assets, and liabilities are recognized and reported in the financial reports. Accrual Basis of Accounting This basis of accounting recognizes trans ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7440
CAPITAL ASSETS GROUP OF ACCOUNTS

Chapter: 7400

Section: 7463

The state uses a Capital Assets Group of Accounts for the capitalized assets acquired by those funds that use a modified accrual basis of accounting. Budgetary/Legal basis fund types that use the Capital Assets Group of Accounts are governmental cost funds, bond funds, federal funds, and some trust ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7400/7463
EXPENSE ADVANCES - INTRODUCTION

Chapter: 8100

Section: 8120

Agencies/Departments may use the revolving fund for expense advances where immediate payment is otherwise necessary. In addition to travel and salary advances, the agency/department may use revolving fund checks for advance payments under certain provisions. State Administrative Manual Sections 8120 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8120
INVOICES WITH DISCOUNTS

Chapter: 8100

Section: 8120.1

Invoices will be paid by revolving fund checks when all of the following conditions apply: The discount percentage is at least one-half of one percent A minimum discount amount of $7 The discount period is too short to permit payment by State Controller’s Office (SCO) warrant If time perm ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8120-1
LEGISLATIVE ANALYST'S OFFICE

Chapter: 7300

Section: 7360

The Legislative Analyst is appointed by the Joint Legislative Budget Committee. The Legislative Analyst's Office (LAO), created in 1941, acts as the Legislature's nonpartisan fiscal and policy advisor. The LAO serves as the “eyes and ears” for the Legislature to ensure the executive bran ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7300/7360
RECOVERY OF OUTSTANDING TRAVEL ADVANCES

Chapter: 8100

Section: 8116.1

Agencies/Departments shall comply with Government Code section 19838 and SAM Section 8293.2 regarding notification and collection of employee overpayments. Agencies/Departments will follow the travel advance collection procedures below: Monthly, agencies/departments will ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8116-1
RESOURCES

Chapter: 8100

Section: 8112.4

Deleted, Merged with 8112

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8112-4
METHOD OF DEPOSITING

Chapter: 8000

Section: 8032.2

Agencies/Departments shall maintain adequate security of state moneys in transit to banks and ensure that the deposit is delivered in the most economical way consistent with safety, agency/department needs, and SAM requirements. Agencies/Departments will use the following methods for depositi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8032-2
LOST CHECKS

Chapter: 8000

Section: 8035

When checks are lost, the agency/department will: Determine the circumstances under which they were lost and work with the bank to locate the checks Notify the payees of the lost checks and request them to place “stop payments” on the lost checks and remit replacement checks if the ag ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8035
LOST OR DESTROYED AGENCY CHECKS

Chapter: 8000

Section: 8044

Lost or destroyed checks for which the amount has not been remitted to an escheat revenue account (see SAM Section 8042) may be replaced with new checks at the request of and made payable to either: The payee of the lost or destroyed check who has requested replacement of the check. A person othe ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8044