Subject Chapter
Introduction 1
General Policy 100
General 200
Exempt Personnel 400
Advertising 500
SAM - Travel 700
Grants 900
Statewide Planning 1100
Contracts 1200
Real Estate Services Division 1300
Division of State Architect 1400
Records Management 1600
Forms Management 1700
Energy and Sustainability 1800
Waste Prevention and Recycling of Non-Hazardous Waste 1900
Insurance and Surety Bonds 2400
Workers' Compensation 2500
Publishing and Printing 2800
Publications and Documents 3100
Financed Acquisitions - GS $MART 3400
Purchases 3500
Purchases (Continued) 3600
Lease/Purchase Equipment 3700
Transportation Management 3800
Transportation Services 4100
Telecommunications 4500
Merit Award Program 4700
Department of Technology 4800
Information Technology - California Department of Technology 4900
Information Technology - Maintenance Records 5000
Information Technology - Department of Technology 5100
Information Technology (California Department of General Services) 5200
Information Technology - Office of Information Security 5300
Information Technology - Disposal of IT Equipment 5900
Budgeting 6000
Accounting and Fiscal Policies 7000
Uniform System of Accounting 7100
Governmental Accounting and Reporting 7200
Organization for Fiscal Management 7300
Classification of Funds 7400
Structure of General Ledger Accounts 7600
Subsidiary Records 7800
Reconciliations and Reports 7900
Cash 8000
Office Revolving Funds 8100
Income 8200
Budgetary Accounting 8300
Disbursements 8400
Payrolls 8500
Property Accounting 8600
Miscellaneous Accounting Procedures 8700
State Controller's Accounts 8800
State Treasurer's Accounts 8900
Allocation of Costs 9200
Basis of Accounting 10200
General Ledger Accounts 10400
Standard Entries 10500
Standard Entries (Cont'd) 10600
Institutional Stores Accounting 10800
Institutional Farming and Processing Operations 10900
Services to Employees 11000
Miscellaneous 11100
Special Accounting Procedures 13400
Trust and Agency Funds - Federal 17000
Trust and Agency Funds - Other 18000
Trust and Agency Funds - Non-Treasury 19000
Auditing of State Agencies 20000

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