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ENCUMBRANCES

Chapter: 8300

Section: 8340

Purpose Encumbrances are obligations of all or part of an appropriation. Outstanding encumbrances are the recognition of commitments related to unfulfilled purchase orders or outstanding contracts which will subsequently be recognized as expenditures when goods and services are received. The purpose ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8340
TYPES OF APPROPRIATION

Chapter: 8300

Section: 8326

Agency/department accounting staff should be familiar with the types of appropriations and appropriation terminology to ensure that budget information is properly reflected in the accounting records. Standard Appropriation A regular Budget Act appropriation is an authorization for a specific agency/ ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8326
BUDGETARY CONTROL

Chapter: 8300

Section: 8311

Agencies/departments will maintain budgetary control at the level at which resources are appropriated and keep expenditures within spending limitations. After the appropriations are established, agencies/departments will control the unexpended or unencumbered balance of an appropriation by tra ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8311
YEAR-END ACCRUALS

Chapter: 8300

Section: 8380

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8380
APPROPRIATION AVAILABILITY

Chapter: 8300

Section: 8325

The availability period in which an appropriation may be encumbered or expended is usually specified in the law creating the appropriation. For example, the appropriation availability provisions in the Budget Act, and Government Code are as follows: Control Section 1.80 of the Budget Act provides: ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8325
PERSONAL SERVICES

Chapter: 8300

Section: 8361

(Deleted and content added to 8360, 9/2020)

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8361
ALLOTMENT-EXPENDITURE LEDGER

Chapter: 8300

Section: 8302

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8302
APPROPRIATIONS – PURPOSE AND REQUIREMENTS

Chapter: 8300

Section: 8320

Purpose An appropriation is a legal authority granted to a state agency/department to make disbursements or incur liabilities from a specific fund for a specified purpose, period and amount. Unless stated otherwise, an appropriation is available for expenditure only during a limited period of time.& ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8320
EXPENDITURES

Chapter: 8300

Section: 8360

General Expenditures are normally classified at the same level as budget appropriations and must be recorded in accordance with the state’s accounting policies. Expenditure accounts will be maintained on an appropriation expenditure basis to provide detailed budget reports reflecting transacti ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8360
SALARY SAVINGS

Chapter: 8300

Section: 8341.1

(New 5/1972. Deleted 01/2016)

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8341-1
BUDGET REVISIONS

Chapter: 8300

Section: 8322

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8322
OPERATING EXPENSES AND EQUIPMENT

Chapter: 8300

Section: 8362

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8362
CAPITAL OUTLAY

Chapter: 8300

Section: 8363

(Deleted and content added to 8343, 9/2020)

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8363
ABATEMENTS OF EXPENDITURES

Chapter: 8300

Section: 8366

(Revised and renumbered from 10220) An abatement is a reduction of an expenditure that has already been made from an appropriation. Only the following types of receipts will be accounted for as abatements: Refunds of overpayments of salaries (including (a) temporary disability receipts described i ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8366
PRIOR YEAR APPROPRIATION ADJUSTMENTS

Chapter: 8300

Section: 8367

(Revised and renumbered from 10240) Agencies/departments will accrue all items that have been recognized but not received or disbursed as of June 30 that eventually will be credited or charged to appropriations and executive orders of the fiscal year just ended. Adjustments due to differences betwee ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8367
ENCUMBRANCES - PERSONAL SERVICES

Chapter: 8300

Section: 8341

Quarterly salaries and wages estimates will be encumbered at the beginning of each fiscal year for amounts expected to be expended each quarter with respect to positions carried forward from the preceding fiscal year. These amounts are determined by analyzing Budget Schedule 8, Supplementary Schedul ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8341
BUDGET ACT APPROPRIATION

Chapter: 8300

Section: 8301.1

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8301-1
BUDGETS NOT SPECIFICALLY APPROPRIATED

Chapter: 8300

Section: 8301.3

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8301-3
ABATEMENTS

Chapter: 8300

Section: 8364

(Deleted and content added to 8360, 9/2020)

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8364
ALLOTMENT-EXPENDITURE ACCOUNTS

Chapter: 8300

Section: 8301

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/8300/8301