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Agency-Rented Aircraft

Chapter: 700

Section: 0745

When necessary or in the best interest of the State, an aircraft may be rented. This requires approval of the head of the agency. Obtain advance approval by the Cabinet Section of the Governor's Office in any of these situations: the aircraft is multi-engined; the aircraft is single engined with pow ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0745
Long-Term Travel

Chapter: 700

Section: 0722

Employees on travel status for longer than 31 consecutive days qualify for long-term travel per diem. The full long-term per diem is paid for each 24-hour period provided the employee's primary residence is occupied by the employee's dependents or is maintained at a net expense greater than $200 per ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0722
Reimbursement for Damage to Privately-Owned Vehicle

Chapter: 700

Section: 0757

An employee can claim repair for a privately-owned vehicle damaged while conducting official State business if the accident was not the employee's fault. Payment is made out of the employing agency's allotted travel funds. File the claim in the following manner: File a Report of Vehicle Accident f ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0757
Noncommercial Allowance

Chapter: 700

Section: 0723

This rate may be claimed by employees for out-of-pocket expenses incurred when staying with friends or relatives, when using their personal travel trailers, camping equipment, vans, or other noncommercial facilities. The employee may claim the noncommercial rate, beginning on the first day of travel ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0723
Short-Term Travel

Chapter: 700

Section: 0721

Employees on travel status for more than one 24-hour period and less than 31 consecutive days may claim per diem for each 24 hours of travel. Expenses for partial days after the 24 hours may be claimed. Employees on travel status for less than 24 hours may claim lodging expenses, if this applies, an ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0721
Travel Plan

Chapter: 700

Section: 0763

Prepare the Travel Plan in the two sections as referenced in the Budget Letter. Include only those trips that meet the criteria outlined in SAM Section 0762. Do not include trips that must receive individual approval by the Governor. See SAM Section 0764.

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0763
Request for Travel Expense Exception Approval

Chapter: 700

Section: 0715

CALHR will consider travel exception requests when: Appropriate or unavoidable lodging, and/or meal expenses occur while on travel status within 50 miles of headquarters. These circumstances require prior approval by the appointing power. CALHR PML 93-28 delegated to agencies/departments the ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0715
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
Per diem Allowances

Chapter: 700

Section: 0720

CALHR Rules and MOU’s provide for the reimbursement of actual and necessary out- of-pocket expenses while traveling on State business. Limits exist for each expense type (e.g., lunch, mileage, hotel, etc.). These limits help employees plan trips within agency and personal budgets. Employe ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0720
Use of Agency Owned/Leased Aircraft

Chapter: 700

Section: 0742

Use is limited to official State business. Do not use aircraft for executive travel if the destination is within two hours driving time or a regular commercial airline serves the location. Section 0748 outlines exceptions to this policy. Agencies may adopt more strict guidelines. Agency Secretaries ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0742
Allowances while on Sick Leave, Vacation, or Compensating Time Off (CTO)

Chapter: 700

Section: 0726

Employees granted sick leave while on official travel status may be paid allowances for up to three days of sick leave time. See CALHR Rules 599.633 and 599.633.1. If the sick leave exceeds three days, or in unusual cases, added payment may be approved by the agency according to CALHR delegation.&nb ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0726
Transportation

Chapter: 700

Section: 0730

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0730
Reimbursement for use of Privately Owned Automobiles

Chapter: 700

Section: 0754

Mileage reimbursement is paid to employees authorized to use privately-owned vehicles while conducting official State business. The reimbursement rate is based on the current MOU and the CALHR Rules. When an employee is driven to a common carrier, the employee can claim double the rate authori ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0754
Business-Related Meals

Chapter: 700

Section: 0727

In some instances, the cost of business-related meal expenses may be allowed. It must be clearly shown that it was impractical to conduct the State’s business during working hours and that the meal took place in conditions beyond the employee's control. The employee provides justification on t ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0727
Return of Deceased Employees to Headquarters

Chapter: 700

Section: 0772

CALHR Rules allow payment of transportation expenses necessary to return the remains of agents, officers or employees who die while traveling on official State business. Reimbursement is for return to the employee’s headquarters or the place of burial in the State, whichever is least costly. C ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0772
Expenses for Applicants Called for Interviews

Chapter: 700

Section: 0725

CALHR Rule 599.634 provides for per diem and travel expenses for non-State applicants who are called for interviews. Payments may be approved in advance by the appointing power. Requests must meet the following conditions: Requests must be submitted prior to the actual travel date. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0725
Conventions, Conferences, or Business Meetings

Chapter: 700

Section: 0724

For a conference called by a State agency, no per diem expense will be allowed within 50 miles of an employee's headquarters. Exceptions may be given in advance by CALHR. See SAM Section 0715. Registration fees for conferences/conventions are payable if the employee has prior approval to attend. Tra ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0724
HISTORY OF STATE OF CALIFORNIA ACCOUNTING

Chapter: 7100

Section: 7140

The history of the state’s system of accounting, chart of accounts and fiscal policies spans many years as described below: 1911 The Legislature established the Department of Public Accounting under the State Board of Control charged with the duty of devising and installing ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7100/7140
DISTINCTIVE FEATURES OF GOVERNMENTAL ACCOUNTING

Chapter: 7100

Section: 7130

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/7100/7130
PURPOSE OF A SYSTEM OF ACCOUNTING

Chapter: 7100

Section: 7110

A uniform system of accounting is an organized arrangement of the accounting methods, procedures, and controls for all phases of financial record keeping. This system is designed to track, accumulate, organize, and present accurate and timely financial information and to be used in decision making. ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7100/7110