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ACCOUNTING AND RECONCILING CAPITALIZED PROPERTY RECORDS

Chapter: 8600

Section: 8650.4

(New and renumbered from 8650) The capitalized section of the property register shall serve as the subsidiary ledger for the assets of the owner fund. Reconciliation of the capital asset subsidiary ledger to the assets of a fund and capital expenditures should be performed monthly or at least quarte ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8650-4
FULL COST RECOVERY - POLICY

Chapter: 9200

Section: 9210

(Revised and renumbered from 8752 01/2022) The state’s policy is to recover full costs whenever agencies/departments provide goods or services for others. See the requirements for General Fund agencies/departments in Government Code sections 11010 and 11270. This policy applies to all agencies ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9210
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
REVENUE

Chapter: 8200

Section: 8210

Revenues provide the major source of financing for the state. Generally, revenues are derived from taxes, licenses, fees, fines, and receipts from the federal government or investment earnings. General Revenue Recognition Policy Revenues of governmental funds are recognized on a modified accrual ba ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8210
CLAIMS AND TORT LIABILITY BUDGET PROCEDURE

Chapter: 6000

Section: 6472

Each year, one or more pieces of legislation is pursued which authorizes payment of: 1) government claims approved by the Department of General Services (DGS) when there is no other statutory authority for payment, and 2) judgments and settlements by Department of Justice (DOJ) when there is insuffi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6472
DEPARTMENTAL PROPOSED LEGISLATION

Chapter: 6000

Section: 6950

The subject matter of legislation is derived from a variety of sources. In some instances, legislators introduce bills based on their own knowledge of, or personal experience with, the subject matter the bill proposes to affect. More frequently, legislators are asked by individuals or organizations ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6950
ACCOUNT NO. 6150, ENCUMBRANCES

Chapter: 10400

Section: 10465

Normal Balance: Debit Purpose: This account shows the amount of un-liquidated encumbrances against appropriations currently available for encumbrance. It is supported by salary, expense and procurement documents for approved expenditures that have not yet been paid. Subsidiaries: Allotment-Expe ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10465
EMPLOYER’S REPORT OF OCCUPATIONAL INJURY OR ILLNESS SCIF E3067 (STATE) FORM

Chapter: 2500

Section: 2581.3

State Fund must receive the employer’s report within five calendar days of the employer’s knowledge or notification that a work-related injury or illness has occurred. The form must be submitted in the following situations: A work-related injury or illness results in lost time beyond t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2500/2581-3
COLLECTING FROM ANOTHER STATE AGENCY/DEPARTMENT

Chapter: 8200

Section: 8293.3

(Revised and renumbered from 8776.8) Pursuant to Government Code section 11255, an agency/department that provides services to another agency/department may recover outstanding receivables by initiating a Transaction Request (TR) form (CA 504) with the State Controller’s Office (SCO) to trans ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8293-3
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
RESPONSIBILITY OF INJURED EMPLOYEE

Chapter: 2500

Section: 2581.1

The employee shall: Read and understand the workers’ compensation posters, pamphlets, brochures, and forms provided by the department. Report all incidents, illnesses, and accidents promptly. Complete the State Fund e3301.and return to the department to pursue a workers’ compensation cla ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2500/2581-1
COSTS TO STATE AGENCIES

Chapter: 6000

Section: 6611

(Revised and renumbered from 6631 on 3/2009) The issuing state agency must accurately identify costs that other state agencies incur as a result of its regulation. The identification will allow the other affected state agencies to take the appropriate action to secure any needed funding. The basic m ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6600/6611
YEAR-END REPORT NO. 18, STATEMENT OF CHANGES IN CAPITAL ASSETS GROUP OF ACCOUNTS

Chapter: 7900

Section: 7977

The Year-End Report No. 18, Statement of Changes in Capital Assets Group of Accounts, accounts for changes resulting from capital asset acquisitions and dispositions during the fiscal year. Agencies/Departments shall submit Report No. 18 for each fund, except fiduciary fun ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7977
EXPENDITURE SUPPORT

Chapter: 6000

Section: 6750

The Department of Finance (Finance) reviews and makes recommendations regarding funding and/or expenditure requests associated with proposed information technology (IT) expenditures through the budgetary process. In addition to business and fiscal factors, considerations to determine whether pr ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6750
COST OF SERVICES

Chapter: 1300

Section: 1330.1

Agencies pay rent for the space they use in buildings owned and operated by DGS. The rent covers regular building services, including all labor, materials and equipment. The DGS’ Price Book lists the FMD’s hourly rates for services not covered in the rent. Your building manager may be co ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1300/1330-1
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
ACCOUNT NUMBER 2500, DEFERRED CHARGES

Chapter: 10400

Section: 10436

Normal Balance:Debit Purpose: This account shows the amount, as of June 30 each year, of office revolving fund disbursements in payment of discounted invoices to be charged to a succeeding fiscal year appropriation due to advance deliveries of materials and supplies to be used in the succeeding ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10436
ACCOUNT NUMBER 2740, INVENTORY OF SURVEYED EQUIPMENT

Chapter: 10400

Section: 10438

Normal Balance: Debit Purpose: This account shows the estimated sales value of surveyed equipment at the end of any fiscal year in which the new equipment has been purchased but the old item, budgeted to be traded-in, and has not been sold on or before June 30. The purpose of this account is to give ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10438
YEAR-END REPORTING

Chapter: 17000

Section: 17130

Agencies/Departments maintain their Federal Trust Fund accounts on a modified accrual basis throughout the year. Under the modified accrual basis of accounting, expenditures are accounted for in the period in which goods and services are received and the liability is incurred. For information ...

https://www.dgs.ca.gov/Resources/SAM/TOC/17000/17130
MEDICAL TREATMENT

Chapter: 2500

Section: 2582

It is state policy to provide all necessary and reasonable medical treatment to an employee who suffers an injury or illness on the job. Each department by law, must post in a conspicuous location frequented by employees a Notice to Employees poster (English e13913) (Spanish e13914). This notice inf ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2500/2582