(Revised: 10/2020)

Agencies/departments will submit telephone statements (in place of invoices) to the State Controller’s Office (SCO) for payment.


Telephone companies will furnish agencies/departments with supporting details for long distance telephone calls. These documents should be retained by the agency/department together with a copy of the statement summary submitted to SCO. The SCO will request review of the statements and support details in any instance wherein it believes that such verification is required.


Telephone invoices usually have a service period other than the calendar month. These invoices will be charged the same way as other utilities as described in SAM section 8422.100.


Telephone statements, including credit card statements, will be approved by the employee making the calls and the employee's supervisor. Any unapproved charges will be collected from the employee.


Agencies/departments are not required to pay the surcharge imposed by the California Emergency Telephone Users Surcharge Law (911).  If an agency/department receives an invoice from a telephone company which includes the surcharge, delete the surcharge amount and pay the balance. Agencies/departments should inform the telephone companies of the incorrect billings when surcharge assessments recur.

Search Entire Manual

Print Entire SAM Manual