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SEPARATION OF DUTIES

Chapter: 7200

Section: 7280

(Revised and Renumbered from 8080 08/2020) Separation of duties, also known as segregation of duties, is a fundamental building block of sustainable risk management and an essential component of internal control for agencies/departments. The principle of separation of duties involves assignin ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7280
SALARY WARRANTS - EMPLOYEE SEPARATIONS

Chapter: 8500

Section: 8580.4

Agencies/departments are responsible for ensuring that payments to separating employees are in accordance with Labor Code sections 201 and 202. When an employee is separating, wages earned and unpaid are due immediately at the time of discharge. When an employee resigns from employment (i.e., employ ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8500/8580-4
PAYROLL ACCOUNTING - RECOVERY FROM SEPARATED EMPLOYEES

Chapter: 8500

Section: 8593.3

This section provides accounting procedures to agencies/departments for the Payroll Accounts Receivable (PAR) recovery from separated employees. Agencies/departments will request the State Controller's Office, Personnel and Payroll Services Division (PPSD) to flag its records to notify the agency/de ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8500/8593-3
SALARY WARRANTS - SEPARATION OF DUTIES

Chapter: 8500

Section: 8580.1

Agencies/Departments will observe the following separation of duties in designating individuals who can certify or process personnel documents to the State Controller’s Office (SCO), Personnel and Payroll Services Division. Individuals designated by agencies/departments to receive ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8500/8580-1
SEPARATION OF DUTIES

Chapter: 8000

Section: 8080

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8080
SEPARATION OF DUTIES AUTOMATED SYSTEMS

Chapter: 8000

Section: 8080.1

Section deleted and renumbered to 7280

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8080-1
SEPARATION OF DUTIES (COMBINED SYSTEMS)

Chapter: 8000

Section: 8080.2

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8080-2
AGENCIES WITH SEPARATE AUTHORITY TO UNDERTAKE PROJECTS

Chapter: 1300

Section: 1321.13

The following agencies have authority to execute projects without DGS review or oversight: Board of State Harbor Commissioners Department of Water Resources Department of Boating and Waterways Regents of the University of California Department of Transportation ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1300/1321-13
EXPIRING FILLED POSITIONS

Chapter: 6000

Section: 6436

The SCO prepares a separate listing titled Report for Schedule 8—Supplementary Tabulation. This listing reflects all authorized appointments that continue beyond June 30 of the past year, but do not have approved positions to continue beyond June 30. The purpose of this listing is to remind th ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6436
STATE CONTROLLER’S CENTRALIZED TREASURY SYSTEM LEDGER

Chapter: 8800

Section: 8820

(Revised and renumbered from 8890: 06/2023) The State Controller’s Office (SCO) maintains a separate ledger account for each agency checking account in the Centralized Treasury System (CTS). These accounts consist of agency/department’s general cash, trust fund cash, and revolving fund c ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8800/8820
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
INTERNAL CONTROL

Chapter: 8100

Section: 8180

Deleted, Moved SAM 7280 reference to 8150. Separation of duties is described in SAM 7280

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8180
SALES AND USE TAX ON TRANSPORTATION CHARGES

Chapter: 3500

Section: 3574.5

California sales and use tax does not apply to separately-stated charges for transportation of property from the retailer's place of business or other point from which shipment is made directly to a place specified by the purchaser, except: (1) where the property is sold for a delivered price, or (2 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3574-5
RECOVERY OF LUMP SUM PAYMENTS

Chapter: 8500

Section: 8596

Upon separation from state service, with no fault on the part of the employee, a person may be entitled to a lump sum payment for annual vacation and compensating time off. See Government Code section 19839. If a person receives a lump sum separation payment and subsequently returns to state s ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8500/8596
SALES AND USE TAX

Chapter: 3500

Section: 3556

Purchase estimates prepared for items subject to the retail sales or use tax will show such taxes as a separate item. (See Fiscal Affairs portion of this Manual for other information regarding taxes.)

https://www.dgs.ca.gov/Resources/SAM/TOC/3500/3556
INTANGIBLE ASSETS

Chapter: 8600

Section: 8615

An intangible asset is an asset that possesses all of the following characteristics: Lacks physical substance. It may be contained in or on an item with physical substance (e.g., software stored on a compact disc), or it may be closely associated with another item that has physical substanc ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8615
OPERATIONAL SECURITY

Chapter: 5300

Section: 5350

Introduction: In order to mitigate against successful attacks, each state entity is responsible for separating and controlling access to various systems and networks with different threat levels and sets of users which may operate or interface within their technology environment. Policy: Each state ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5300/5350
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
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
SUPPLEMENTARY SCHEDULE OF FEDERAL FUNDS

Chapter: 6000

Section: 6460

Budget submissions are required to include a Supplementary Schedule of Federal Funds. The total amount on the Supplementary Schedule of Federal Funds must correspond to the amount shown as federal funds in the “Detail of Appropriations and Adjustments” in each department's budget. Federa ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6460