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1801 - 1820 of 1848 Results

ACCOUNTING FOR PROPERTY ACQUISITIONS - TRANSFER

Chapter: 8600

Section: 8633

State agencies/departments (transferees) which acquire capital assets/property free of charge or significantly discounted from other state agencies/departments (transferors) will record the capital asset/property at the same historical cost as that recorded on the books of the transferor agency/depa ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8633
STANDARD JOURNAL ENTRIES—PROPERTY

Chapter: 8600

Section: 8670

Section deleted and content moved to 8670.2.

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8670
BEGINNING AND ENDING DATES OF PAY PERIOD

Chapter: 8500

Section: 8512

The Department of Finance (Finance), Fiscal Systems and Consulting Unit, prescribes the beginning and ending pay period dates. A schedule of 14 patterns that repeat within a 28-year cycle will be used. Table 1 below shows the 28 calendar years from 2019 to 2046 and the corresponding patt ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8500/8512
CAPITAL ASSET ACCOUNTING AND REPORTING RULES BY FUND

Chapter: 8600

Section: 8670.1

(New and renumbered from 8620, 8621, and 8622) Capital asset accounting and reporting requirements differ depending on the owner fund's classification and the measurement focus used. State funds classified on a Generally Accepted Accounting Principles (GAAP) basis include the following: Government ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8670-1
CASH ACCOUNTABILITY OF THE STATE TREASURY

Chapter: 8800

Section: 8835

(Revised and renumbered from 8880: 06/2023) Government Code section 12413 requires the State Controller to maintain a record of the cash accountability of the State Treasurer. As transactions are posted to and from the Centralized Treasury System and state funds, they are also recorded in ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8800/8835
STATE TREASURER’S CUSTODIAL AND TRUSTEE ACCOUNTS

Chapter: 8800

Section: 8870

As the custodian of state moneys, trustee for securities, and banker to state agencies/departments, the State Treasurer’s Office (STO) accounts for two main classes of transactions: Transactions common to all state agencies/departments. Transactions of a fiscal nature mostly concerned with ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8800/8870
PURPOSE OF THE CENTRAL FUND ACCOUNTS

Chapter: 8800

Section: 8800

The State Controller’s Office (SCO) and the State Treasurer’s Office (STO) perform certain central services for all state agencies/departments. The SCO maintains central accounts for all funds in the State Treasury, including appropriation account balances. The STO provides banking servi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8800/8800
REVENUE AND OPERATING REVENUE ACCOUNTS

Chapter: 8200

Section: 8213

The state uses a uniform coding structure to identify the revenue and operating revenue accounts used to record revenues and operating revenue from different sources. These accounts are listed in the Uniform Codes Manual (UCM). See SAM Chapter 7600, Structure of General Ledger Accounts for a detaile ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8213
BILLING AND ACCOUNTING FOR RECEIVABLES

Chapter: 8200

Section: 8291.1

(Content added from 8776) Billing for Receivables The invoice shall be sent to the debtor as soon as possible as practical and within 30 days after the event giving rise to the AR. When agencies/departments send an invoice or other form of a document requesting payment to the debtor, it must include ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8200/8291-1
ACCOUNT NUMBER 2500, DEFERRED CHARGES

Chapter: 10400

Section: 10436

Normal Balance:Debit Purpose: This account shows the amount, as of June 30 each year, of office revolving fund disbursements in payment of discounted invoices to be charged to a succeeding fiscal year appropriation due to advance deliveries of materials and supplies to be used in the succeeding ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10436
ACCOUNT NUMBER 1319, ACCOUNTS RECEIVABLE—OTHER

Chapter: 10400

Section: 10412

Normal Balance: Debit Purpose: This account shows receivables not applicable to any other general ledger receivables account. This account is used at the end of the fiscal year to record: (1) the amount due the office revolving fund from funds that contributed less to it than disbursements therefrom ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10412
CENTRAL SERVICE COSTS RECOVERY–RECOVERIES THROUGH PRO RATA

Chapter: 9200

Section: 9215.1

(Revised and renumbered from 8754) General Administrative Costs are commonly referred to as Pro Rata. As mentioned in SAM section 9215, Pro Rata is the sharing of central service costs by funds other than the General Fund and the Central Service Cost Recovery Fund (CSCRF). The cost of each central s ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9215-1
ACCOUNT NUMBER 2920, AMOUNT TO BE PROVIDED FOR OTHER LONG-TERM DEBT

Chapter: 10400

Section: 10439

Normal Balance: Debit Purpose: This account is used to offset the general bonded debt and also certain other large long-term liabilities including installment purchase and capital lease (lease- purchase) contracts. Subsidiaries: None Normal Entries: Entry Number Debits Entry ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10439
ACCOUNT NO. 9811, OPERATING TRANSFERS IN

Chapter: 10400

Section: 10469

Normal Balance: Credit Purpose: This account shows the amount transferred and/or receivable from other funds of (1) receipts and/or accruals that are accounted as revenue of the transferring fund, (2) amounts to be disbursed immediately by the transferee fund; i.e., where the transferee fund is ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10469
ACCOUNT NO. 9821, INTERFUND INTREST REVENUE

Chapter: 10400

Section: 10471

Normal Balance: Credit Purpose: This account shows the amount of interest received and/or accrued on loans to other funds for buildings and construction or other special purposes. It will be used only upon approval of Department of Finance, Fiscal Systems and Consulting Unit. Subsidiaries: None ...

https://www.dgs.ca.gov/Resources/SAM/TOC/10400/10471
METHOD OF DEPOSITING

Chapter: 8000

Section: 8032.2

Agencies/Departments shall maintain adequate security of state moneys in transit to banks and ensure that the deposit is delivered in the most economical way consistent with safety, agency/department needs, and SAM requirements. Agencies/Departments will use the following methods for depositi ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8032-2
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
GENERAL ENDORSEMENT INSTRUCTIONS

Chapter: 8000

Section: 8034.1

For checks, warrants, money orders, and other negotiable instruments that are to be physically deposited, agencies/departments shall endorse the items on the day they are received to prevent them from being negotiated or endorsed by someone other than the agency/department. Endorsements shall ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8034-1
RECONCILING ACCOUNTS IN THE CENTRALIZED STATE TREASURY SYSTEM

Chapter: 8000

Section: 8060

Agencies/departments will reconcile all Centralized State Treasury Systems (CTS) accounts within 30 days of the preceding month. See SAM sections 7900, 7901, 7923, and 7967. At the end of each period, the State Controller’s Office (SCO) issues a CTS Statement for each CTS account. If there is ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8000/8060
INTEREST ON LIQUIDATED CLAIMS

Chapter: 8400

Section: 8473

A liquidated claim is a claim made for an amount that all parties have agreed upon or a claim that can be precisely determined by the operation of law or by the terms and conditions of the agreement made by the parties. Government Code (GC) section 926.10 provides that claimants are entitled ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8473

Search DGS

1801 - 1820 of 1848 Results

ACCOUNTING FOR PROPERTY ACQUISITIONS - TRANSFER

STANDARD JOURNAL ENTRIES—PROPERTY

BEGINNING AND ENDING DATES OF PAY PERIOD

CAPITAL ASSET ACCOUNTING AND REPORTING RULES BY FUND

CASH ACCOUNTABILITY OF THE STATE TREASURY

STATE TREASURER’S CUSTODIAL AND TRUSTEE ACCOUNTS

PURPOSE OF THE CENTRAL FUND ACCOUNTS

REVENUE AND OPERATING REVENUE ACCOUNTS

BILLING AND ACCOUNTING FOR RECEIVABLES

ACCOUNT NUMBER 2500, DEFERRED CHARGES

ACCOUNT NUMBER 1319, ACCOUNTS RECEIVABLE—OTHER

CENTRAL SERVICE COSTS RECOVERY–RECOVERIES THROUGH PRO RATA

ACCOUNT NUMBER 2920, AMOUNT TO BE PROVIDED FOR OTHER LONG-TERM DEBT

ACCOUNT NO. 9811, OPERATING TRANSFERS IN

ACCOUNT NO. 9821, INTERFUND INTREST REVENUE

METHOD OF DEPOSITING

FI$CAL DEPOSIT SLIP PROCESS

GENERAL ENDORSEMENT INSTRUCTIONS

RECONCILING ACCOUNTS IN THE CENTRALIZED STATE TREASURY SYSTEM

INTEREST ON LIQUIDATED CLAIMS