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ACCOUNTING FOR PROPERTY ACQUISITIONS – WARRANTY REPLACEMENTS

Chapter: 8600

Section: 8637

Capital assets/property which are replaced with new capital assets/property under a warranty contract should be accounted for as follows: The old capital asset/property and any related accumulated depreciation should be reversed from the asset accounts. The replacement capital asset/property shou ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8637
SECURITY AUTHORIZATION

Chapter: 5300

Section: 5315.9

Introduction: The authorizing official(s) provide budgetary oversight for state entity information assets and assume responsibility for the mission/business operations supported by those systems. Policy: Consistent with the State Information Management Principles, Record of Decisions (SAM section 48 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5300/5315-9
OVERVIEW OF CALIFORNIA'S STATE BUDGET PROCESS-PREFACE

Chapter: 6000

Section: 6110

The budget process for the State of California defies a simple definition. It consists of the development of the Governor's Budget, the Legislature's enactment of a budget, and the executive branch's administration of the budget, including all the ramifications and influences of political interactio ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6110
THE LEGISLATURE

Chapter: 6000

Section: 6900

The California State Legislature is a two-house (bicameral) body composed of an Assembly, whose 80 members are elected to two-year terms; and a Senate, whose 40 members are elected for four-year terms. The California Legislature meets for two-year sessions and each house conducts business in its own ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6900
LEGISLATIVE CALENDAR

Chapter: 6000

Section: 6905

The Legislature meets in two-year sessions. The sessions roughly coincide with the biennial elections at which all of the Assembly seats and half of the Senate seats are up for election. Each two-year session is considered a ―regular session.‖ The California Constitution (Article IV, Sec ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6905
THE LEGISLATIVE PROCESS

Chapter: 6000

Section: 6945

When a legislator wants to propose a measure, she/he must go to the Legislative Counsel to have the specific language of the proposal put in proper bill form. The Legislative Counsel's staff, which provides legal services to both houses in support of the legislative process, will draft the language ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6945
JOINT RESOLUTIONS (AJR/SJR)

Chapter: 6000

Section: 6925

Joint resolutions are initiated when the Legislature wants to comment to Congress and/or the President on a federal matter of concern to the state. These resolutions require a majority vote in both houses. Joint resolutions neither need the signature of the Governor nor have the force of law. They t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6925
THE BUDGET BILL

Chapter: 6000

Section: 6325

The Budget Bill is prepared by the Department of Finance and is submitted to the Legislature in January accompanying the Governor’s Budget. The Budget Bill is the Governor’s proposal for spending authorizations needed for the subsequent fiscal year. Spending authorizations proposed in th ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6325
DESCRIPTION OF SCHEDULE 8 TABULATION

Chapter: 6000

Section: 6427

The SCO prepares a schedule of established positions (excluding blanket and other positions having serial numbers in the 900 series) as of June 30 of the past year that are authorized to extend beyond June 30, indicating the following for each budget function, in numerical order of budget fun ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6427
ACCOUNT NO. 9821, INTERFUND INTREST REVENUE

Chapter: 10400

Section: 10471

Normal Balance: Credit Purpose: This account shows the amount of interest received and/or accrued on loans to other funds for buildings and construction or other special purposes. It will be used only upon approval of Department of Finance, Fiscal Systems and Consulting Unit. Subsidiaries: None ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10471
ACCOUNT NUMBER 2424, OTHER INTANGIBLE ASSETS–NON-AMORTIZABLE

Chapter: 10400

Section: 10435.6

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state owned non- amortizable (i.e., with an indefinite useful life) intangible assets, not otherwise classified. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10435-6
ACCOUNT NUMBER 2310, LAND

Chapter: 10400

Section: 10430

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state-owned land and interests in land under the jurisdiction of the particular agency. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number Credits 20. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10430
ACCOUNT NUMBER 2339, ACCUMULATED DEPRECIATION IMPROVEMENTS OTHER THAN BUILDINGS

Chapter: 10400

Section: 10433

Normal Balance: Credit Purpose: This account shows the depreciated portion of the cost of improvements, other than buildings. Subsidiaries: Property Ledger Normal Entries: Entry Number Debits Entry Number Credits Entries to this account will usually be made by s ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10433
ACCOUNT NUMBER 2022, INVESTMENT IN PREFERRED STOCK

Chapter: 10400

Section: 10427

Normal Balance: Debit Purpose: This account shows the amount of investment in preferred stock. Subsidiaries: Investments Ledger Normal Entries: Entry Number Debits Entry Number Credits 33 Preferred stocks are purchased 34 Preferred stocks are sol ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10427
ACCOUNT NO. 3730, UNCLEARED COLLECTIONS

Chapter: 10400

Section: 10452

Normal Balance: Credit Purpose: This account shows the amount of cash collections which must be reviewed to determine if they are to be accepted for a fund in the State Treasury or are to be refunded to payers. This account also contains fees which are not earned until a permit, license, or other do ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10452
ACCOUNT NO. 9892, PRIOR YEAR REVENUE ADJUSTMENTS

Chapter: 10400

Section: 10474

Normal Balance: Debit or Credit Purpose: This account shows the difference between: (1) the amount of revenue accrued as of the previous June 30 and; (2) revenue actually received with respect to the items accrued. Subsidiaries: Prior Year Revenue Adjustments Ledger Normal Entries: & ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10474
ACCOUNT NUMBER1110, GENERAL CASH

Chapter: 10400

Section: 10401

Normal Balance: Debit Purpose: This account shows the amount of cash other than Agency Trust Fund Cash collected by the agency and deposited or to be deposited in its general checking account for remittance to a fund in the State Treasury or refunded to payers, but not yet remitted or refunded. At l ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10401
ACCOUNT NUMBER 3010, ACCOUNTS PAYABLE

Chapter: 10400

Section: 10440

Normal Balance: Credit Purpose: This account shows, as of June 30, the amount of outstanding obligations of the year just ended and prior fiscal years. Accrued expenditures that were not scheduled for payment at June 30 are credited to this account. A few agencies also use this account to show other ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10440
ACCOUNT NUMBER 1710, EXPENSE ADVANCES

Chapter: 10400

Section: 10418

Normal Balance: Debit as of June 30. None at any other time. Purpose: This account shows, for year-end reporting purposes, the amount of cash advanced to employees for travel or other legitimate expenses from the agency revolving fund. During the year, the revolving fund is accounted on an imp ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10418
ACCOUNT NO. 4220, LEASE/PURCHASE CONTRACTS

Chapter: 10400

Section: 10458

Normal Balance: Credit Purpose: This account shows the long-term liability applicable to the principal on capital lease (lease-purchase) contracts. As claims are filed for lease payments, the account balance is reduced by the amount of payment applicable to the principal, excluding any interest, mai ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10458