USE OF OTHER ACCOUNTING GUIDELINES - 7050

(Revised and renumbered from 11100)

Although the State Administrative Manual provides complete accounting instructions, it has at times been necessary for the Department of Finance, Fiscal Systems and Consulting Unit (FSCU)  to issue additional instructions. Unless the law or any other authority prohibit application or direct otherwise, agencies/departments are required to follow such special instructions and guidelines to achieve uniformity.

SAM Chapter 7600  includes a description of the accounts state agencies/departments must use to record and report their financial activities in compliance with the policies and procedures provided in this manual or in such other special instructional guidance issued by FSCU or the State Controller’s Office.