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CASH IN TRANSIT TO STATE TREASURY

Chapter: 7800

Section: 7812

A subsidiary file containing a copy of each Controller's Remittance Advice (RA), Form CA–21, held until a corresponding Controller's Receipt is received. When the Controller’s Receipt is received, the RA copy is removed from the file, compared against the Controller’s Receipt and d ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7812
APPROPRIATION AND ENCUMBRANCES

Chapter: 7800

Section: 7829

(Revised and renamed) An appropriation subsidiary ledger is maintained to provide the agency/department with detailed transactions to reconcile appropriation balances monthly. See SAM Section 8320, Appropriation-Purpose and Requirements. An encumbrance subsidiary ledger is maintained to record detai ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7829
CLAIMS FILED

Chapter: 7800

Section: 7824

A claims filed register is maintained to track the claims approved by the agency/department and submitted to the State Controller's Office for payment. The register tracks the claim corrections and claims not yet paid.

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7824
PRIOR YEAR APPROPRIATION ADJUSTMENTS

Chapter: 7800

Section: 7832

A prior year appropriation adjustments subsidiary ledger is maintained to account for each prior year appropriation that is no longer available for encumbrance but not yet reverted. Each account shows the difference between the net amount of expenditures, abatements, and reimbursements accrued at th ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7832
PUBLIC WORKS UNCOMPLETED PROJECTS

Chapter: 7800

Section: 7819

A subsidiary file is maintained to store the State Controller's Transfers, transferring funds to the Architecture Revolving Fund supported by Public Works Project Authorization and Transfer Requests for each project until the project is reported completed and unused funds are returned.

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7819
DISHONORED CHECKS

Chapter: 7800

Section: 7815

A dishonored checks file is maintained to track bank debit notices received pending clearance of the dishonored checks. As dishonored checks are redeposited, substituted with other checks or legal tender, or the agency/department is discharged from accountability by the Department of General Service ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7815
CASH SHORTAGES

Chapter: 7800

Section: 7816

A cash shortages subsidiary account is maintained for each cashier that is held accountable for cash shortages. The accounts are debited when cash shortages occur and are credited when restitutions are received from the cashier or discharge from accountability is received from the Department of Gene ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7816
PURCHASE STORES LEDGER

Chapter: 7800

Section: 7818

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7818
PROPERTY REGISTER

Chapter: 7800

Section: 7821

Section deleted and moved to 8650.1

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7821
UNEXPIRED INSURANCE POLICIES

Chapter: 7800

Section: 7817

A subsidiary ledger is maintained for each insurance policy. The ledger is debited for the amount of premium paid and credited for the amount of insurance charged to expense each accounting period.

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7817
UNCLEARED COLLECTION

Chapter: 7800

Section: 7826

An uncleared collection subsidiary file is maintained to document receipts, the disposition of which cannot be identified or which cannot for any reason be cleared as revenue, reimbursements, etc. The receipts are removed, and disposition is noted as the items are cleared and applied or refunded.

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7826
UNCLEARED CONDEMNATION DEPOSITS

Chapter: 7800

Section: 7822

A file is maintained to store the documents related to each condemnation proceeding until final settlement is made, the grantor is paid, and the deposit is returned.

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7822
ACCOUNTS RECEIVABLE

Chapter: 7800

Section: 7814

An accounts receivable subsidiary ledger, and/or file, is maintained for receivables as circumstances warrant. A separate section is maintained for each applicable receivable account on an open item basis. When a file is used, a copy of each invoice is placed in the file when prepared and is removed ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7814
BOND AND BUILDING LOANS

Chapter: 7800

Section: 7827

A bond and building loans subsidiary ledger contains an account for each series of bonds issued and/or each building loan payable. The accounts are credited for the par value, premium, and accrued interest sold, received on bonds issued, and the amount of building loans payable. The accounts are deb ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7827
TRUST DEPOSITS

Chapter: 7800

Section: 7825

A trust deposit subsidiary ledger or file is maintained to track receipts given to depositors (or an account for each depositor which is credited as deposits are received and debited as disbursements are made or deposits are returned), accounts for each special trust, and a list of unclaimed deposit ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7825
REVENUE

Chapter: 7800

Section: 7830

A revenue subsidiary ledger is maintained to track accounts in the degree of detail required by the agency/department but within the classification and numbering system used for the State Controller's Office subsidiary revenue accounts. (See SAM Section 8213). If more subsidiary revenue account clas ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7830
CASH ON HAND

Chapter: 7800

Section: 7813

A cash on hand register is a listing of cash receipts that are not to be deposited immediately for one of the following reasons: The receipt will be returned to payers without being deposited, such as bid deposits. The receipts are payments of smaller amounts than are due the State, which would ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7813
Out-of-State Travel

Chapter: 700

Section: 0760

Government Code Section 11032 outlines out-of-state travel policy. State time authorized for out-of-state travel is limited to the time necessary to transact business plus actual travel time. The travel time cannot exceed rail time. State cars must not be used to provide transportation when th ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0760
Vehicle Use

Chapter: 700

Section: 0750

Agencies determine who will drive on official State business and the vehicle types to be used: State-owned, privately-owned, or commercially-owned rental vehicles. State Vehicles. These may be authorized when one or more employees are traveling individually or together. The trip includes inte ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0750
Operator Requirements

Chapter: 700

Section: 0751

Agencies shall participate in the Department of Motor Vehicles (DMV) “Employer Pull Notice Program” (EPN) if they have employees who operate vehicles on official business as a condition of employment for Class A, B, or Class C drivers’ licenses with special certificates. See Vehicl ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0751