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1141 - 1160 of 1848 Results

POSTING OF STATE PROPERTY

Chapter: 1300

Section: 1330.9

(Revised and Renumbered from 1323.13) The posting of state-owned property in an effort to protect it from misuse, destruction, vandalism, or criminal activity is the responsibility of the agency or department who controls the property. The agency or department shall coordinate the posting of state-o ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1300/1330-9
REQUESTS FOR PLANNING SERVICES

Chapter: 1300

Section: 1313.22

(Revised and Renumbered from 1321.6) Requests for space planning and alteration design services (excluding maintenance or repair) to state-leased or state-owned office and warehouse space, relocatable buildings, and trailers shall be submitted to AMB via CRUISE. Requests to increase or decrease spac ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1300/1313-22
PROPERTY SERVICES SECTION PROGRAM SUMMARY, RESOURCES AND CONTACTS

Chapter: 1300

Section: 1323

Section deleted and content moved to 1314

https://www.dgs.ca.gov/Resources/SAM/TOC/1300/1323
ACQUISITION OF REAL PROPERTY

Chapter: 1300

Section: 1323.12

Section deleted and content moved to 1314.1

https://www.dgs.ca.gov/Resources/SAM/TOC/1300/1323-12
PROPRIETARY AND FIDUCIARY FUNDS

Chapter: 13400

Section: 13400

Each Proprietary and Fiduciary Fund (except for the Special Deposit Fund) was established for a special purpose and is accounted by only one agency. Generally, proprietary and fiduciary fund types use the economic resources measurement focus described in SAM section 7430, and the accrual basis of ac ...

https://www.dgs.ca.gov/Resources/SAM/TOC/13400/13400
RETIREMENT FUNDS

Chapter: 13400

Section: 13410

(Revised and renumbered from 16400) The state established each retirement fund for a specific purpose to address specified retirement needs. A single assigned agency/department administers and accounts for the financial activities of each retirement fund. Retirement funds use the economic resources ...

https://www.dgs.ca.gov/Resources/SAM/TOC/13400/13410
FUNDS WITH PROCEEDS FROM SALE OF BONDS 14400

Chapter: 13400

Section: 14400

The accounting treatment for funds with a major source of revenue from proceeds from sale of bonds varies according to the provisions of the Bond Act authorizing the issuance of the bonds and by practical application of generally accepted accounting principles where they are not in conflict with any ...

https://www.dgs.ca.gov/Resources/SAM/TOC/13400/14400
RETIREMENT FUNDS

Chapter: 13400

Section: 16400

Revised and renumbered to 13410

https://www.dgs.ca.gov/Resources/SAM/TOC/13400/16400
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 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 NUMBER 1316, ACCOUNTS RECEIVABLE—CASH SHORTAGES

Chapter: 10400

Section: 10411

Normal Balance: Debit Purpose: This account shows the amounts charged to cashiers for cash shortages occurring in their accounts. As relief from accountability is obtained from the State Board of Control or restitutions are received from cashiers, the account is credited. Subsidiaries: Cash Shortage ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10411
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
ACCOUNT NUMBER 2331, IMPROVEMENTS OTHER THAN BUILDINGS

Chapter: 10400

Section: 10431

Normal Balance: Debit Purpose: This account shows the cost or appraised value of state-owned nonstructural improvements under the jurisdiction of the particular department. Use of this account is dependent on written approval of the Department of Finance, Fiscal Systems and Consulting Unit. Subsidia ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10431
ACCOUNT NUMBER 3020, CLAIMS FILED

Chapter: 10400

Section: 10441

Normal Balance: Credit Purpose: This account shows the amount of claims approved for payment that have been filed with the State Controller's Office. The balance of this account is increased as claims are filed and is reduced on the basis of Notices of Claims Paid, Form CD–102, issued by ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10441

Search DGS

1141 - 1160 of 1848 Results

POSTING OF STATE PROPERTY

REQUESTS FOR PLANNING SERVICES

PROPERTY SERVICES SECTION PROGRAM SUMMARY, RESOURCES AND CONTACTS

ACQUISITION OF REAL PROPERTY

PROPRIETARY AND FIDUCIARY FUNDS

RETIREMENT FUNDS

FUNDS WITH PROCEEDS FROM SALE OF BONDS 14400

RETIREMENT FUNDS

ACCOUNT NUMBER 2424, OTHER INTANGIBLE ASSETS–NON-AMORTIZABLE

ACCOUNT NUMBER 2310, LAND

ACCOUNT NUMBER 2339, ACCUMULATED DEPRECIATION IMPROVEMENTS OTHER THAN BUILDINGS

ACCOUNT NO. 3730, UNCLEARED COLLECTIONS

ACCOUNT NO. 9892, PRIOR YEAR REVENUE ADJUSTMENTS

ACCOUNT NUMBER 1316, ACCOUNTS RECEIVABLE—CASH SHORTAGES

ACCOUNT NUMBER1110, GENERAL CASH

ACCOUNT NUMBER 3010, ACCOUNTS PAYABLE

ACCOUNT NUMBER 1710, EXPENSE ADVANCES

ACCOUNT NO. 4220, LEASE/PURCHASE CONTRACTS

ACCOUNT NUMBER 2331, IMPROVEMENTS OTHER THAN BUILDINGS

ACCOUNT NUMBER 3020, CLAIMS FILED