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YEAR-END REPORT NO. 14, REPORT OF ACCOUNTS OUTSIDE THE STATE TREASURY

Chapter: 7900

Section: 7975

Agencies/Departments must submit a Report No. 14, Report of Accounts Outside the State Treasury, to report accounts outside the Centralized Treasury System (CTS) in which state money is deposited or must indicate that there are no accounts to report. SAM Section 8002 provides detailed information on ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7975
AUDIT COORDINATION

Chapter: 20000

Section: 20020

To prevent duplication of the annual financial audit conducted by the State Auditor, GC 8546.4(e) prescribes that except for those state agencies that are required by state law to obtain an annual audit, no state agency shall encumber funds appropriated by the Legislature for the purpose ...

https://www.dgs.ca.gov/Resources/SAM/TOC/20000/20020
LATE PAYMENT PENALTIES

Chapter: 8400

Section: 8474

Government Code chapter 4.5, sections 927-927.13, also known as the California Prompt Payment Act (the Act), requires agencies/departments to automatically calculate and pay late payment penalties if they fail to make payments by the date required in the Act for the following: Properly submitted, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8474
PURPOSE AND OBJECTIVE OF PROPERTY ACCOUNTING

Chapter: 8600

Section: 8600

Property accounting policies and procedures are designed to maintain uniform accountability for the management, control, accounting, and record-keeping of state property. A combination of accurate accounting records and strong internal controls must be in place to prevent and detect the unauthorized ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8600
Administration of Out-of-State Travel

Chapter: 700

Section: 0765

Departmental Use of STD. 257 When Blanket Has Been Approved Trips that are included in the approved STD. 260 and travel plan may be taken upon departmental approval. STD. 257 may be used internally for departmental control purposes for such trips but should not be sent to the Agency Secretary, the G ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0765
ENTRY NO. 5 – CLAIMS PAID

Chapter: 10500

Section: 10505

Purpose: To record warrants issued in payment of claims filed, vouchers paid by the State Controller's Office (SCO), or when "No Warrant" claims are settled. For No Warrant claims, agencies/departments will receive an SCO journal entry. References: SAM sections 10440, and 10441 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10505
YEAR-END REPORT 19, STATEMENT OF CAPITAL ASSETS GROUP OF ACCOUNTS

Chapter: 7900

Section: 7978

The Year-End Report No. 19, Statement of Capital Assets Group of Accounts, accounts for the total capital assets of an agency/department and identifies the fund(s) that provided resources to acquire them. Report No. 19 summarizes the information contained in each Year-End ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7978
INFORMATION TECHNOLOGY EXPENDITURES

Chapter: 6000

Section: 6700

In accordance with Government Code (GC) Section 13070, the Department of Finance (Finance) has general powers of supervision over all matters concerning the financial and business policies of the State. In addition, GC Section 11547 states that Finance shall determine availability of information tec ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6000/6700
MAINTAINING PROPERTY RECORDS

Chapter: 8600

Section: 8650.1

(New and renumbered from 7821 and 8650) Property Inventory System To maintain accountability of capital assets/property, agencies/departments will maintain a record of all property, whether capitalized or not, in a property accounting or inventory system. This system may be automated or manual. Prop ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8650-1
STATE FINANCIAL REPORTING

Chapter: 7200

Section: 7241

The State Controller’s Office (SCO) issues two annual financial reports for the State of California: Budgetary-Legal Basis Annual Report The Budgetary-Legal Basis Annual Report (BLBAR) is prepared on the same basis as the applicable Governor’s Budget and Budget Act. Government ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7200/7241
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
Criteria for Blanket Approval of Out-of-State Travel

Chapter: 700

Section: 0762

Blanket approval for out-of-state travel gives the department the authority to approve any travel listed in their travel plan. Each trip listed in the travel plan must meet one of the following criteria. Enforcement responsibilities Auditing Revenue collection A function required by statute, co ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0762
CAPITAL OUTLAY BUDGET DEVELOPMENT HIGHLIGHTS

Chapter: 6800

Section: 6805

(Revised and Renumbered from 6812.) No base budget for capital outlay. Capital outlay budgets are zero-based each year. This means the department must submit a written capital outlay budget change proposal (COBCP) for each new project or subsequent phase of an existing project. The ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6805
BANK DRAFTS

Chapter: 8100

Section: 8123

Bank drafts are payment instruments used by authorized agencies/departments to purchase goods and services under certain circumstances (see SAM Section 8123.2). Vendors who accept bank drafts, deposit them in their bank as they would checks. The bank drafts are then delivered through the banking sys ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8100/8123
CAPITAL OUTLAY REAPPROPRIATIONS AND EXTENSION OF THE LIQUIDATION PERIOD

Chapter: 6800

Section: 6812

(Revised and Renumbered from 6834.) Finance reviews the need to reappropriate funding or extend liquidation for capital outlay projects during the annual budget development process. Reappropriations and extensions of liquidation are proposed in the annual budget bill. Appropriations for capital outl ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6800/6812
OSP STATUTORY AUTHORITY

Chapter: 2800

Section: 2805

Enabling Legislation Government Code Section 14850 requires that all state printing be done by the Office of State Publishing (OSP). Government Code Section 14865 requires that all printed materials for state agencies be prepared at the expense of the requesting agency. Government Code Section 148 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/2800/2805
ACCOUNT NUMBER 1311, ACCOUNTS RECEIVABLE—ABATEMENTS

Chapter: 10400

Section: 10407

Normal Balance: Debit Purpose: This account shows the amount receivable from private entities as abatements of expenditures. For state accounting purposes, abatements are as defined in SAM Section 10220. Subsidiaries: Accounts Receivable Ledger or File Normal Entries: Entry Number ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10407
CASH RECEIPTS REGISTER

Chapter: 8000

Section: 8093

The Cash Receipts Register is maintained to track General and Agency Trust Fund Cash received. Agencies/Departments shall enter transactions using separate registers for the different types of cash. Agencies/Departments that do not prepare reports of collections should include the following i ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8093
FI$CAL DEPOSIT SLIP PROCESS

Chapter: 8000

Section: 8033

The FI$Cal Deposit Slip Process replaced the State Treasurer’s Office’s (STO’s) Electronic Deposit Form web application for agencies/departments to access the online Report of Deposit (ROD) form. Agencies/Departments shall print the ROD form with three identical copies iden ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8033
REQUEST FOR FSCU APPROVAL AND FISCAL POLICY ASSISTANCE

Chapter: 7000

Section: 7040

Agencies/Departments may request approval or fiscal policy clarification and/or assistance from the Department of Finance, Fiscal Systems and Consulting Unit (FSCU), as required by applicable sections of the State Administrative Manual (SAM). Agencies/Departments may submit a PDF with a digitally ce ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7000/7040