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ACCOUNT NO. 5570, FUND BALANCE—CLEARING ACCOUNT

Chapter: 10400

Section: 10464

Normal Balance: Credit Purpose: This account shows each agency's shared equity (net assets or liabilities) of particular funds in the State Treasury not accounted entirely by one agency. This account is not used during the fiscal year. At the end of the fiscal year, after Entry A–13, reve ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10464
ACCOUNT NUMBER 1730, PREPAYMENTS TO OTHER FUNDS OR APPROPRIATIONS

Chapter: 10400

Section: 10419

Normal Balance: Debit Purpose: This account shows the unexpended prepayments to other funds or appropriations for services requested. It also shows the unexpended prepayments to the Water Resources Revolving Fund, Architecture Revolving Fund, and State Transportation Fund for capital projects. Agenc ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10419
ACCOUNT NUMBER 3110, DUE TO OTHER FUNDS OR APPROPRIATIONS

Chapter: 10400

Section: 10442

Normal Balance: Credit Purpose: This account shows the amounts due to other funds by reason of statutory provisions relating to allocation of moneys among funds and other special circumstances. At year-end, it includes amounts payable for revenues collected and/or accrued by it for other funds. It d ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10442
ACCOUNT NUMBER 1210, DEPOSITS IN SURPLUS MONEY INVESTMENT FUND

Chapter: 10400

Section: 10406

Normal Balance: Debit Purpose: This account shows the amount of agency moneys in the Surplus Money Investment Fund. Surplus Money Investment Fund moneys are invested in U.S. Government securities, commercial paper, time certificates of deposit, and bankers acceptances. Interest earned from these sec ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10406
ENTRY NO. 32 – INTEREST EARNINGS ON INVESTMENTS OF THE SURPLUS MONEY INVESTMENT FUND AND CONDEMNATION DEPOSITS FUND

Chapter: 10500

Section: 10532

Purpose: To record interest earnings from investments in the Surplus Money Investment Fund (SMIF) and on money in the Condemnation Deposit Fund (CDF) upon transfer of the earnings to the ultimate fund. The amount of interest is apportioned quarterly by the State Controller’s Office (SCO). The ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10532
ESTABLISH OR AMEND A FEDERAL TRUST FUND ACCOUNT

Chapter: 17000

Section: 17115

To establish or amend a Federal Trust Fund account, agencies/departments shall complete a Request to Establish or Amend Federal Trust Fund Account Form, AUD 10a. The form is available on the State Controller’s Office (SCO) website. Agencies/Departments shall send the completed form ...

https://www.dgs.ca.gov/Resources/SAM/TOC/17000/17115
ACCOUNT NUMBER 3120, PREPAYMENTS FROM OTHER FUNDS OR APPROPRIATIONS

Chapter: 10400

Section: 10443

Normal Balance: Credit Purpose: This account shows the amount of prepayments from other funds or appropriations for services requested. A separate account is kept for each fund from which a prepayment has been received. Subsidiaries: Sub-account for each appropriation when prepayments are received f ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10443
TRUST AND AGENCY FUNDS - FEDERAL AND OTHER - SPECIAL ACCOUNTING PROCEDURES

Chapter: 17000

Section: 17400

Each Trust and Agency Fund - Federal and Other (except for the Special Deposit Fund) is established for a specific purpose and accounted for by one agency/department. Therefore, the State Administrative Manual (SAM) does not provide detailed accounting procedures for this fund type. The Department o ...

https://www.dgs.ca.gov/Resources/SAM/TOC/17000/17400
FUNDING FOR REIMBURSABLE LOCAL COSTS

Chapter: 6000

Section: 6606

(Revised and renumbered from 6621 on 3/2009) Pursuant to Government Code Section 17561(b)(1) (B), when a regulation involves reimbursable costs, it "...shall be accompanied by a bill appropriating the funds therefore, or alternatively, an appropriation for these costs shall be included in the Budget ...

https://www.dgs.ca.gov/Resources/SAM/TOC/6600/6606
ACCOUNT NUMBER 2120, ADVANCES TO OTHER FUNDS

Chapter: 10400

Section: 10429

Normal Balance: Debit Purpose: This account shows the amounts of repayable advances between funds which are not expected to be repaid within the current or ensuing fiscal year. Subsidiaries: File of applicable documents. Normal Entries: Entry Number Debits Entry Number Credit ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10429
ENTRY NO. 27 – DEPOSITS MADE TO THE CONDEMNATION DEPOSITS FUND

Chapter: 10500

Section: 10527

Purpose: This entry is made when agencies/departments engaged in condemnation proceedings (eminent domain acquisition of real property) are required by the court to deposit a sum of money into the Condemnation Deposits Fund. The amount deposited is determined by the court. Deposits are retained in t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10527
ENTRY NO. 31 – CASH TRANSFERRED TO THE SURPLUS MONEY INVESTMENT FUND

Chapter: 10500

Section: 10531

Purpose: To record the transfer of surplus cash to the Surplus Money Investment Fund. This entry is performed by administering agencies/departments that maintain the Cash in State Treasury account for funds. References: Government Code sections 16470 through 16476 Record Transfer of Ca ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10531
YEAR-END REPORT NO. 10, ANALYSIS AND RECONCILIATION OF REVOLVING FUND ACCOUNTABILITY

Chapter: 7900

Section: 7965

During the fiscal year, Revolving Fund Cash is accounted for on an imprest basis. To properly reflect the actual revolving fund composition as of June 30, adjusting entries are necessary for year-end reporting purposes. The adjusting entries will reduce the balance of the revolving fund cash account ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7965
RETIREMENT FUNDS

Chapter: 13400

Section: 16400

Revised and renumbered to 13410

https://www.dgs.ca.gov/Resources/SAM/TOC/13400/16400
ENTRY NO. 30 – SETTLEMENT TO GRANTOR FROM THE CONDEMNATION DEPOSITS FUND

Chapter: 10500

Section: 10530

Purpose: This entry is made in lieu of Entry No. 28 when payment is made to the grantor (property owner) by a warrant drawn on the Condemnation Deposits Fund. If the amount of the settlement is more than the amount of the original deposit, an additional deposit will be made and recorded by Entry No. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10500/10530
INVOICES CHARGEABLE TO MORE THAN ONE FUND OR APPROPRIATION

Chapter: 8400

Section: 8422.202

(Revised and Renumbered from 8422.201) When an invoice must be paid against more than one fund or appropriation because no Plan of Financial Adjustment or re-billing procedure exist, the agency/department will submit the necessary number of claim schedules with the State Controller's Office ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-202
ENTRY NO. A–2, ADJUST REVOLVING FUND CASH TO ITS ACTUAL CASH BALANCE

Chapter: 10600

Section: 10601

Purpose: To adjust the Revolving Fund Cash account in the advancing fund for unreimbursed expenditures, undeposited receipts, and undeposited warrants for reimbursement of the revolving fund to reflect the actual amount of revolving fund cash in the agency/department’s centralized State Treasu ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10601
ENTRY NO. A–13, TRANSFER CASH IN STATE TREASURY TO FUND BALANCE-CLEARING ACCOUNT

Chapter: 10600

Section: 10615

Purpose: To transfer the balance in Cash in State Treasury Account No. 1104000 (Legacy Account No. 1140) to the Fund Balance—Clearing Account. This entry is used when a fund is shared by multiple agencies/departments. References: SAM Sections 10403 and 10464 Transfer Cash in State Treasury t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10600/10615
SPECIAL ACCOUNTING PROCEDURES FOR TRUST AND AGENCY FUNDS OUTSIDE THE STATE TREASURY

Chapter: 19000

Section: 19400

Trust and Agency Funds outside the State Treasury (i.e., money or property in the custody of a state agency/department not required to be deposited in a fund in the State Treasury) generally fall into the following types: State Veterans' Home Post Fund Agriculture Marketing Trusts ...

https://www.dgs.ca.gov/Resources/SAM/TOC/19000/19400
YEAR-END REPORT NO. 9, ANALYSIS OF CHANGE IN FUND BALANCE (STATEMENT OF OPERATIONS)

Chapter: 7900

Section: 7963

The Analysis of Change in Fund Balance, Report No. 9, is also known as the Statement of Operations. Departments must prepare an Analysis of Change in Fund Balance when they account for any one of the following: A non-governmental cost fund in its entirety. An account within a non-governmental cos ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7963

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41 - 60 of 520 Results

ACCOUNT NO. 5570, FUND BALANCE—CLEARING ACCOUNT

ACCOUNT NUMBER 1730, PREPAYMENTS TO OTHER FUNDS OR APPROPRIATIONS

ACCOUNT NUMBER 3110, DUE TO OTHER FUNDS OR APPROPRIATIONS

ACCOUNT NUMBER 1210, DEPOSITS IN SURPLUS MONEY INVESTMENT FUND

ENTRY NO. 32 – INTEREST EARNINGS ON INVESTMENTS OF THE SURPLUS MONEY INVESTMENT FUND AND CONDEMNATION DEPOSITS FUND

ESTABLISH OR AMEND A FEDERAL TRUST FUND ACCOUNT

ACCOUNT NUMBER 3120, PREPAYMENTS FROM OTHER FUNDS OR APPROPRIATIONS

TRUST AND AGENCY FUNDS - FEDERAL AND OTHER - SPECIAL ACCOUNTING PROCEDURES

FUNDING FOR REIMBURSABLE LOCAL COSTS

ACCOUNT NUMBER 2120, ADVANCES TO OTHER FUNDS

ENTRY NO. 27 – DEPOSITS MADE TO THE CONDEMNATION DEPOSITS FUND

ENTRY NO. 31 – CASH TRANSFERRED TO THE SURPLUS MONEY INVESTMENT FUND

YEAR-END REPORT NO. 10, ANALYSIS AND RECONCILIATION OF REVOLVING FUND ACCOUNTABILITY

RETIREMENT FUNDS

ENTRY NO. 30 – SETTLEMENT TO GRANTOR FROM THE CONDEMNATION DEPOSITS FUND

INVOICES CHARGEABLE TO MORE THAN ONE FUND OR APPROPRIATION

ENTRY NO. A–2, ADJUST REVOLVING FUND CASH TO ITS ACTUAL CASH BALANCE

ENTRY NO. A–13, TRANSFER CASH IN STATE TREASURY TO FUND BALANCE-CLEARING ACCOUNT

SPECIAL ACCOUNTING PROCEDURES FOR TRUST AND AGENCY FUNDS OUTSIDE THE STATE TREASURY

YEAR-END REPORT NO. 9, ANALYSIS OF CHANGE IN FUND BALANCE (STATEMENT OF OPERATIONS)