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ACCRUAL OF INCOME

Chapter: 8200

Section: 8290

Deleted and content added to 8217.

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8290
COLLECTING EMPLOYEE ACCOUNTS RECEIVABLE

Chapter: 8200

Section: 8293.2

Government Code (GC) section 19838 requires reimbursement to the state for overpayments made to employees. Employee overpayments can arise from revolving fund salary and travel advances issued by agencies/departments and payroll warrants issued by the State Controller’s Office ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8293-2
INTEREST ON LOANS

Chapter: 8200

Section: 8290.3

Section deleted and content added to 8217

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8290-3
BILLED ACCOUNTS RECEIVABLE

Chapter: 8200

Section: 8290.1

Section deleted and content added to 8291.1

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8290-1
INCOME FROM INVESTMENTS

Chapter: 8200

Section: 8284

Upon receipt of interest on investment securities, the State Controller’s Office (SCO) will issue agencies/departments a receipt showing the amount of interest received and appropriate adjustments of the accrued interest purchased, premium, and discount. The agency/department will record the e ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8284
OVERPAYMENTS AND UNDERPAYMENTS

Chapter: 8200

Section: 8241

An overpayment is when a payer’s payment exceeds what is due or necessary. An underpayment is when a payer’s payment is insufficient or less than what is due to the state. Below are the processes for handling overpayments and underpayments. Overpayments In accordance with applica ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8241
RECLASSIFYING OR ADJUSTING RECEIVABLES

Chapter: 8200

Section: 8295

Agencies/departments must perform an analysis of their Accounts Receivables (AR) to verify the correct amounts are recorded. ARs should be reclassified or adjusted in certain situations: Legal authority does not exist to bill for the amount owed. Sufficient documentation does not exist to subst ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8295
BILLING AND ACCOUNTING FOR RECEIVABLES

Chapter: 8200

Section: 8291.1

(Content added from 8776) Billing for Receivables The invoice shall be sent to the debtor as soon as possible as practical and within 30 days after the event giving rise to the AR. When agencies/departments send an invoice or other form of a document requesting payment to the debtor, it must include ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8291-1
DISCHARGING UNCOLLECTIBLE AMOUNTS AND WRITE OFF PROCEDURES-NON-EMPLOYEE ACCOUNTS RECEIVABLES

Chapter: 8200

Section: 8293.5

If all reasonable collection procedures do not result in payment, agencies/departments may request discharge from the accountability of uncollectable amounts due from private entities from the State Controller’s Office (SCO). Agencies/departments will review the Accounts Receivables (AR), no l ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8293-5
MISCELLANEOUS UNCLAIMED TRUST DEPOSITS

Chapter: 8200

Section: 8283

Unless otherwise provided by law, pursuant to Government Code section 16374, amounts of unclaimed money on deposit for two years in the unclaimed trust account of the Special Deposit Fund will be transferred by the State Controller’s Office (SCO) to the General Fund. SCO will account for these ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8283
REFUNDS OF REVENUE

Chapter: 8200

Section: 8240

When payments collected and deposited by an agency/department are subsequently determined to be erroneous or excessive, the agency/department may refund the overpayment. Refund claims typically occur when the public has either overpaid for licenses, fees, or services or does not qualify to re ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8240
OPERATING REVENUE ACCOUNTING

Chapter: 8200

Section: 8214

Deleted and content added to 8213

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8214
INTRODUCTION

Chapter: 8200

Section: 8200

As used in this chapter, the term “income” refers to revenue, reimbursements, or abatements, and receipts not otherwise classified. Instructions in this chapter apply to income of all funds unless another accounting treatment is provided for by law or special instructions issued by the D ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8200
ACCOUNTS RECEIVABLE

Chapter: 8200

Section: 8290.4

Deleted and content moved to other sections.

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8290-4
ACCOUNTS RECEIVABLE

Chapter: 8200

Section: 8291

(Revised 10/2020 and renumbered from 8776) Accounts receivable (AR) is defined as a claim against a debtor, such as a person, business, or governmental entity for money owed to the state. A valid AR should be billed and recorded in the agency/department books in a timely manner. Government Code se ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8291
COLLECTING ACCOUNTS RECEIVABLE

Chapter: 8200

Section: 8293

Agencies/Departments shall immediately notify debtors and collect amounts owed to the state in the most effective and efficient manner. Agencies/Departments should have written policies and procedures in place to ensure that past due receivables are addressed promptly and in a manner that is ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8293
RECONCILING AND REPORTING RECEIVABLES

Chapter: 8200

Section: 8294

Accounts Receivables (ARs) should be recorded in a manner that allows for aging analysis. The account balances of all receivables should be classified by the amounts due or past due by varying lengths of time that will allow agencies/departments to monitor and manage receivables. All agencies/depart ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8294
OPERATING REVENUE ACCOUNTS

Chapter: 8200

Section: 8215

Deleted and content added to 8213

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8215
BILLING FOR SERVICES OF EMPLOYEES PAID ON MONTHLY BASIS

Chapter: 8200

Section: 8299

This section provides the methodology and formula for determining the hourly billing rate when an agency/department bills for the services of employees paid on a monthly basis on or after January 1, 2025. The hourly billing rate is computed using the total actual working time per year and the ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8299
REVENUE ACCOUNTING

Chapter: 8200

Section: 8212

Section deleted and content added to 8213

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8212