CALENDAR OF REPORTS AND ACTIONS - 7930
Agencies/Departments must submit various financial reports and forms to control agencies and other departments, as required. The following calendar will assist agencies/departments to plan and meet reporting requirements. The calendar only lists reports that are referenced in the SAM sections under the responsibility of the Department of Finance, Fiscal Systems and Consulting Unit (FSCU).
|
Due Date |
Name of Report or Action |
Department or Other Government Requiring Report |
SAM Section(s) |
|
January 31 |
Resident and Non-resident Withholding Tax Statement, form 592-B |
Franchise Tax Board (FTB) |
|
|
Agencies/ Departments using the State Reportable Payment Program (SRPP): First week of January |
Annual information returns, Form 1099 |
FTB and Internal Revenue Service (IRS) |
|
|
Third Friday of July |
Dishonored checks for agency accounts |
State Treasurer’s Office (STO) |
|
|
August 31 |
Year-end financial reports (all funds) |
State Controller’s Office (SCO), State Accounting and Reporting Division (SARD) |
|
|
August 31 |
Report No. 13, Report of Expenditures of Federal Funds |
Finance, FSCU |
|
|
August 31 |
Report No. 14, Report of Accounts Outside the State Treasury, STD. 445 |
STO, Collateral Management Section; SCO, SARD |
|
|
August 31 |
Bank statements for accounts outside the State Treasury with balances as of June 30 |
STO, Collateral Management Section |
|
|
November 15 |
Reporting changes in accruals - subsequent events |
SCO, SARD |
|
|
September 30 |
Late Payment Penalty Paid Report (LPPPR) |
Department of General Services (DGS), Procurement Division |
|
|
September 30 |
Reporting revolving fund deficiency claims for reimbursement |
Finance, Office of State Audits and Evaluations (OSAE) |
|
|
Before November 1 |
Reporting and remitting certain abandoned personal property (on hand as of June 30) of escaped, discharged, or paroled inmates |
SCO, Unclaimed Property Division |
|
|
Within 20 days of event |
Report of Independent Contractor(s), DE 542 |
Employment Development Department (EDD) |
|
|
At the time of occurrence |
Reporting cash shortage(s) |
Finance, OSAE |
|
|
At least annually |
File Gasoline Tax Refund Claim, form SCGR-1 |
SCO, Tax Administration Section |
|
|
At least annually |
File sales and use tax returns |
California Department of Tax and Fee Administration (CDTFA) |
|
|
At least quarterly if taxes are withheld |
Resident and Nonresident Withholding Statement, form 592 |
FTB |
Note: Some of the published due dates of these reports may change if they fall on a weekend or holiday.