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OPEN DATA POLICY INTRODUCTION

Chapter: 5100

Section: 5160

The Public Records Act, Government Code (GC) Sections 6250- 6270, provides public access to information that is collected and maintained by state and local entities, mindful of the right of individuals to privacy. The State of California is committed to unlocking the value of government data to prop ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5100/5160
WORKGROUP COLLABORATION PLATFORM POLICY

Chapter: 5100

Section: 5170

The increased utilization of collaborative tools that emphasize and enable teamwork continues to improve the way government communicates and collaborates. Unified communications platforms promote capabilities that allow remote collaboration. These platforms combine features such as chat, conferencin ...

https://www.dgs.ca.gov/Resources/SAM/TOC/5100/5170
EXPENDITURES

Chapter: 10200

Section: 10210

Section deleted and merged with 8360

https://www.dgs.ca.gov/Resources/SAM/TOC/10200/10210
MISCELLANEOUS

Chapter: 10200

Section: 10250

Section deleted and merged with 8471

https://www.dgs.ca.gov/Resources/SAM/TOC/10200/10250
GENERAL

Chapter: 10200

Section: 10200

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/10200/10200
ABATEMENTS OF EXPENDITURES

Chapter: 10200

Section: 10220

Section deleted and renumbered to 8366

https://www.dgs.ca.gov/Resources/SAM/TOC/10200/10220
PRIOR YEAR APPROPRIATION ADJUSTMENTS

Chapter: 10200

Section: 10240

Section deleted and renumbered to 8367

https://www.dgs.ca.gov/Resources/SAM/TOC/10200/10240
INCOME

Chapter: 10200

Section: 10230

Section deleted and content covered in 8210

https://www.dgs.ca.gov/Resources/SAM/TOC/10200/10230
Authority

Chapter: 1

Section: 0005

The SAM was created in 1953 by the Department of Finance (DOF) to provide management communication among state departments. On July 31, 1990, SAM responsibility was officially transferred from DOF to the Department of General Services (DGS). This program is located within the DGS Office of Po ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1/0005
Management Memos

Chapter: 1

Section: 0025

The Governor’s Office (GO), California Department of Technology (CDT), Department of Finance (DOF), Department of General Services (DGS), and California Department of Human Resources (CalHR) issue SAM Management Memos to disseminate information directly related to SAM requiring immediate atten ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1/0025
SAM Arrangement

Chapter: 1

Section: 0015

The SAM contains the following major parts: SAM Revision History. (Dated back to December 2002 only.) SAM Table of Contents (listing all chapters). Chapter Table of Contents (listing all related sections).

https://www.dgs.ca.gov/Resources/SAM/TOC/1/0015
Purpose and Contacts

Chapter: 1

Section: 0001

SAM is a resource to statewide management policy. A list of the authoring department and the contact information for each SAM section is contained in Section 0030. For inquiries or to obtain publications or additional information for a specific SAM section, you must contact the authorin ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1/0001
SAM Publication Contacts

Chapter: 1

Section: 0030

Below you will find SAM section author and contact information. For questions related to a specific SAM section contact the authoring department directly. For questions on how to revise SAM, contact the DGS Policy Unit.

https://www.dgs.ca.gov/Resources/SAM/TOC/1/0030
Revising SAM

Chapter: 1

Section: 0020

Responsibility for Revising SAM Responsibility for updating SAM content is assigned to authoring state departments. The SAM Section 0030 lists authoring departments for each SAM chapter/section and provides contact information that can direct SAM Users to authors to assist with content clarificati ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1/0020
YEAR-END REPORT 19, STATEMENT OF CAPITAL ASSETS GROUP OF ACCOUNTS

Chapter: 7900

Section: 7978

The Year-End Report No. 19, Statement of Capital Assets Group of Accounts, accounts for the total capital assets of an agency/department and identifies the fund(s) that provided resources to acquire them. Report No. 19 summarizes the information contained in each Year-End ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7978
REPORTING CHANGES IN ACCRUALS – SUBSEQUENT EVENTS

Chapter: 7900

Section: 7981

Reporting changes in accruals enables the State Controller’s Office (SCO) to prepare the annual reports required by law more accurately. If, after issuing the year-end financial reports, an agency/department determines that there are material differences between amounts accrued as of June 30 a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7981
SINGLE AUDIT REPORTING, EXPENDITURES OF FEDERAL AWARDS

Chapter: 7900

Section: 7974.1

Agencies/Departments must report federal award expenditures in compliance with the federal government’s Office of Management and Budget and the Department of Finance’s reporting requirements. Agencies/Departments must report federal award expenditures to Finance, Office of State Audits a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7974-1
OFFICE REVOLVING FUND RECONCILIATION

Chapter: 7900

Section: 7922

Agencies/Departments will reconcile their Office Revolving Fund (revolving fund) by reviewing the revolving fund book balance and other related accounts. Agencies/Departments will have documents to support the usage of the revolving fund. A sample of the Office Revolving Fund Reconciliation is ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7922
YEAR-END REPORT NO. 13, REPORT OF EXPENDITURES OF FEDERAL FUNDS

Chapter: 7900

Section: 7974

The Year-End Report No. 13, Report of Expenditures of Federal Funds, provides expenditures and encumbrance balances for each federal award by Assistance Listing Number and program title. Expenditures must include accruals for all valid obligations incurred and receivables earned as of June 30. Encum ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7974
PROPERTY RECONCILIATION

Chapter: 7900

Section: 7924

Agencies/departments will reconcile the acquisitions and dispositions of capitalized assets/property with the amounts recorded in the property register. The reconciliation should be done monthly or at least quarterly, depending on the volume of transactions. See SAM section 8650.4, Accounting and Re ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7900/7924