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PUBLIC WORKS UNCOMPLETED PROJECTS

Chapter: 7800

Section: 7819

A subsidiary file is maintained to store the State Controller's Transfers, transferring funds to the Architecture Revolving Fund supported by Public Works Project Authorization and Transfer Requests for each project until the project is reported completed and unused funds are returned.

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7819
DISHONORED CHECKS

Chapter: 7800

Section: 7815

A dishonored checks file is maintained to track bank debit notices received pending clearance of the dishonored checks. As dishonored checks are redeposited, substituted with other checks or legal tender, or the agency/department is discharged from accountability by the Department of General Service ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7815
CASH SHORTAGES

Chapter: 7800

Section: 7816

A cash shortages subsidiary account is maintained for each cashier that is held accountable for cash shortages. The accounts are debited when cash shortages occur and are credited when restitutions are received from the cashier or discharge from accountability is received from the Department of Gene ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7816
PURCHASE STORES LEDGER

Chapter: 7800

Section: 7818

Section deleted

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7818
PROPERTY REGISTER

Chapter: 7800

Section: 7821

Section deleted and moved to 8650.1

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7821
UNEXPIRED INSURANCE POLICIES

Chapter: 7800

Section: 7817

A subsidiary ledger is maintained for each insurance policy. The ledger is debited for the amount of premium paid and credited for the amount of insurance charged to expense each accounting period.

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7817
UNCLEARED COLLECTION

Chapter: 7800

Section: 7826

An uncleared collection subsidiary file is maintained to document receipts, the disposition of which cannot be identified or which cannot for any reason be cleared as revenue, reimbursements, etc. The receipts are removed, and disposition is noted as the items are cleared and applied or refunded.

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7826
UNCLEARED CONDEMNATION DEPOSITS

Chapter: 7800

Section: 7822

A file is maintained to store the documents related to each condemnation proceeding until final settlement is made, the grantor is paid, and the deposit is returned.

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7822
ACCOUNTS RECEIVABLE

Chapter: 7800

Section: 7814

An accounts receivable subsidiary ledger, and/or file, is maintained for receivables as circumstances warrant. A separate section is maintained for each applicable receivable account on an open item basis. When a file is used, a copy of each invoice is placed in the file when prepared and is removed ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7814
BOND AND BUILDING LOANS

Chapter: 7800

Section: 7827

A bond and building loans subsidiary ledger contains an account for each series of bonds issued and/or each building loan payable. The accounts are credited for the par value, premium, and accrued interest sold, received on bonds issued, and the amount of building loans payable. The accounts are deb ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7827
TRUST DEPOSITS

Chapter: 7800

Section: 7825

A trust deposit subsidiary ledger or file is maintained to track receipts given to depositors (or an account for each depositor which is credited as deposits are received and debited as disbursements are made or deposits are returned), accounts for each special trust, and a list of unclaimed deposit ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7825
REVENUE

Chapter: 7800

Section: 7830

A revenue subsidiary ledger is maintained to track accounts in the degree of detail required by the agency/department but within the classification and numbering system used for the State Controller's Office subsidiary revenue accounts. (See SAM Section 8213). If more subsidiary revenue account clas ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7830
CASH ON HAND

Chapter: 7800

Section: 7813

A cash on hand register is a listing of cash receipts that are not to be deposited immediately for one of the following reasons: The receipt will be returned to payers without being deposited, such as bid deposits. The receipts are payments of smaller amounts than are due the State, which would ...

https://www.dgs.ca.gov/Resources/SAM/TOC/7800/7813
Out-of-State Travel

Chapter: 700

Section: 0760

Government Code Section 11032 outlines out-of-state travel policy. State time authorized for out-of-state travel is limited to the time necessary to transact business plus actual travel time. The travel time cannot exceed rail time. State cars must not be used to provide transportation when th ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0760
Vehicle Use

Chapter: 700

Section: 0750

Agencies determine who will drive on official State business and the vehicle types to be used: State-owned, privately-owned, or commercially-owned rental vehicles. State Vehicles. These may be authorized when one or more employees are traveling individually or together. The trip includes inte ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0750
Operator Requirements

Chapter: 700

Section: 0751

Agencies shall participate in the Department of Motor Vehicles (DMV) “Employer Pull Notice Program” (EPN) if they have employees who operate vehicles on official business as a condition of employment for Class A, B, or Class C drivers’ licenses with special certificates. See Vehicl ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0751
Travel Expense Claim (TEC), STD. 262

Chapter: 700

Section: 0780

CALHR Rules 599.638 and 599.638.1 require that TECs contain a brief statement of purpose for each trip. Enter this statement (one line if possible) on the line immediately below the last entry for each trip. If two or more trips are made for the same purpose and one TEC is used, one statement is suf ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0780
MOTOR OIL

Chapter: 1900

Section: 1930.7

Used motor oil is a hazardous waste that must be properly managed. It is against the law to pour used oil onto the ground or into storm drains, or place into trash cans (even in a sealed container) as it can contaminate and pollute the soil, groundwater, streams, and rivers. Recycling used motor oil ...

https://www.dgs.ca.gov/Resources/SAM/TOC/1900/1930-7
Travel & Related Reimbursement of Persons Not State Employees

Chapter: 700

Section: 0774

Reimbursement for transportation and per diem costs to persons who are not state employees is outlined in CALHR Management Memo 86-01. Policy for non-State employees who are interviewing for a position with the State can be found in CALHR Rule 599.634.

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0774
Advance Blanket Approval

Chapter: 700

Section: 0761

The Blanket Approval for Out-of-State Travel form, STD. 260, should reach the Governor’s Operations Office by the deadline specified on the annual Budget Letter, along with the Travel Plan in two separate sections. Section 1 represents mission critical travel as defined in the most recen ...

https://www.dgs.ca.gov/Resources/SAM/TOC/700/0761