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1121 - 1140 of 1848 Results

ANNUAL INFORMATION RETURNS (FORM 1099) - REPORTING

Chapter: 8400

Section: 8422.191

Reporting Payments on Form 1099 At the end of each calendar year, reportable payments must be identified on Form 1099 to comply with the annual information reporting and income tax withholding requirements of the Internal Revenue Service (IRS) and the Franchise Tax Board (FTB). Agencies/Depa ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-191
SOLE PROPRIETOR INDIVIDUAL VENDOR INVOICES

Chapter: 8400

Section: 8422.116

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-116
ANNUAL INFORMATION RETURNS (FORM 1099) – CORRECTING

Chapter: 8400

Section: 8422.192

The State Controller’s Office, Supplier Management and Reporting Team (SMaRT) supports agencies/departments who participate in the State Reportable Payment Program (SRPP) with Form 1099 processing. Agencies/Departments are responsible for ensuring the accuracy of the information reporte ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-192
ADDITIONAL INFORMATION AND PROVISIONS

Chapter: 8400

Section: 8474.1

No Additional Invoice Required for Penalty Amount: Agencies/Departments shall pay the applicable penalties without requiring a separate vendor invoice for the penalty amount. Penalty Shall Not Be Waived: Except for the 30-day extensions granted in the event of emergencies during a declared fi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8474-1
PENALTY CALCULATION

Chapter: 8400

Section: 8474.3

Whenever an agency/department or the Controller determines a penalty is due, the rate for resource conservation districts, small businesses and nonprofits shall be a rate of 10 percent above the United States Prime Rate on June 30 of the prior fiscal year. The rate for all other businesses in ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8474-3
CONTESTED DEPARTMENT OF GENERAL SERVICES' INVOICES

Chapter: 8400

Section: 8471.5

Section deleted and incorporated into 8471

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8471-5
RELEASE OF FUNDS AND PROPERTY OF DECEASED PERSONS: GENERAL

Chapter: 8400

Section: 8477.1

State employees may designate an individual and up to three contingent persons to receive and negotiate SCO warrants payable to that employee if the employee is deceased. See Government Code section 12479. Instructions relating to this procedure are in SAM section 8477.2. The Probate Code 13100-1311 ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8477-1
STOP PAYMENT OF ERRONEOUSLY ISSUED WARRANTS

Chapter: 8400

Section: 8426

Government Code section 17051.5 assigns the responsibility to stop payment on state warrants to the agency/department that initiated the warrant. To initiate a stop payment on warrants erroneously issued to the wrong payee or in the wrong amount and warrants which the authorizing agency/department d ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8426
TERMS AND DEFINITIONS

Chapter: 8400

Section: 8401

Listed below are the terms and definitions commonly used in the statewide accounting and fiscal policies and procedures in chapters 7000 to 19000 of the State Administrative Manual. Agency/Department: Includes every state office, agency, department, division, bureau, board, and commiss ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8401
VOUCHERS FOR PURCHASE OF FEDERAL SURPLUS PROPERTY

Chapter: 8400

Section: 8422.107

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-107
SUBMITTING CLAIMS AND VOUCHERS FOR PAYMENT

Chapter: 8400

Section: 8422.100

Agencies/departments will monitor and review transactions to ensure that claims and vouchers are proper and correct. The internal procedures of an agency/department should be designed to ensure timely, accurate, and cost-effective payment of obligations to vendors. Special attention shou ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-100
ANNUAL INFORMATION RETURNS – REPORTABLE PAYMENTS

Chapter: 8400

Section: 8422.19

The Internal Revenue Code (IRC) and associated regulations require filing Annual Information Returns for reportable payments made during the calendar year. Pursuant to IRC section 6041A and California Revenue and Taxation Code section 18631, the state is required to report certain payments ma ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-19
VERIFYING THE ACCURACY AND VALIDITY OF INVOICES

Chapter: 8400

Section: 8422.050

Purpose of an Invoice An invoice is a document issued by a supplier showing the invoice date, good/service, quantity, price, terms, nature of delivery, and other particulars of goods sold or of services rendered. All invoices should be processed using the State of California’s standard p ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-050
WARRANTS PAYABLE TO CLAIMING AGENCY

Chapter: 8400

Section: 8422.25

Section deleted, revised and renumbered to 8422.204

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-25
INDEPENDENT CONTRACTOR REPORTING

Chapter: 8400

Section: 8422.18

(Renumbered from 8422.116) Agencies/Departments shall report to the Employment Development Department (EDD) within 20 days when making payments of $600 or more or entering into a contract for $600 or more with an independent contractor (i.e., sole proprietors/individuals or single member LLCs) in an ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-18
PUBLIC WORKS PROJECTS

Chapter: 8400

Section: 8454

Deleted and content moved to 8636

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8454
PENALTY FOR LATE PAYMENT ON CONSTRUCTION CONTRACT CLAIMS

Chapter: 8400

Section: 8473.1

Section 10261.5 of the Public Contract Code provides for the payment of interest on construction contracts at an annual rate of 10% (i.e., the rate set forth in subdivision (a) of Section 685.010 of the Code of Civil Procedure) when a State agency fails to pay a contractor's properly submitted and u ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8473-1
GOVERNMENT CLAIMS

Chapter: 8400

Section: 8493

(Revised and renumbered from 8710) Claims for money or damages against the state are presented to and acted on by the Department of General Services (DGS). The Annual Budget Act contains appropriations to pay any claims approved by DGS, and DGS records the associated expenditures. DGS also h ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8493
REPORTING SALES AND USE TAX

Chapter: 8400

Section: 8485

(Revised and renumbered from 8730, 8734.1, 8734.3, 8734.5, 8735, 8735.1, 8735.2, 8735.3, 8735.4) What is Use Tax? Use tax is a tax on purchases made from outside of the State of California for taxable items that will be used, stored, or consumed in California and on which no state sales ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8485
CONTRACT/LEASE INVOICES

Chapter: 8400

Section: 8422.104

Invoices for contractual services and space rental will show the applicable contract or lease number, or other data, to allow positive identification of an existing contract or lease. The State Controller's Office (SCO) will examine the contracts to determine whether the payments are in accordance w ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-104

Search DGS

1121 - 1140 of 1848 Results

ANNUAL INFORMATION RETURNS (FORM 1099) - REPORTING

SOLE PROPRIETOR INDIVIDUAL VENDOR INVOICES

ANNUAL INFORMATION RETURNS (FORM 1099) – CORRECTING

ADDITIONAL INFORMATION AND PROVISIONS

PENALTY CALCULATION

CONTESTED DEPARTMENT OF GENERAL SERVICES' INVOICES

RELEASE OF FUNDS AND PROPERTY OF DECEASED PERSONS: GENERAL

STOP PAYMENT OF ERRONEOUSLY ISSUED WARRANTS

TERMS AND DEFINITIONS

VOUCHERS FOR PURCHASE OF FEDERAL SURPLUS PROPERTY

SUBMITTING CLAIMS AND VOUCHERS FOR PAYMENT

ANNUAL INFORMATION RETURNS – REPORTABLE PAYMENTS

VERIFYING THE ACCURACY AND VALIDITY OF INVOICES

WARRANTS PAYABLE TO CLAIMING AGENCY

INDEPENDENT CONTRACTOR REPORTING

PUBLIC WORKS PROJECTS

PENALTY FOR LATE PAYMENT ON CONSTRUCTION CONTRACT CLAIMS

GOVERNMENT CLAIMS

REPORTING SALES AND USE TAX

CONTRACT/LEASE INVOICES