PURCHASED STORES - 10821
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Chapter/Section |
Summary |
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10800/10800, 10806, 10807, 10807.1, 10808, 10821, 10822, 10822.1, 10823, 10830, 10831, 10831.1, 10832, 10850, 10852, 10860, 10860.1, 10872, 10873, 10890, 10892 |
DeletedChapter 10800, Institutional Stores Accounting instructions in the State Administrative Manual (SAM) were developed for state institutions financed by the General Fund that maintain stores systems. Due to the ever changing nature of state enterprise stores/canteens and the use of third party suppliers, it is more appropriate for state agencies/departments that perform these operations as part of their daily activity to develop internal policies and procedures, as well as instructions that will enable their operations to keep up with industry practices, while complying with relevant laws and standards. As such, Department of Finance, Fiscal Systems and Consulting Unit (FSCU) will no longer maintain this chapter of the SAM.
State agencies/departments with specialized accounting policy and procedural needs may contact the FSCU. The policies and principles covering Institutional Stores Accounting can also be found in the SAM sections for purchases, requisitions, invoices, inventory, estimating and ordering and donations. |
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References |
State agencies/departments should consult other policies and principles covering Institutional Stores Accounting that can be found in the SAM sections below. Receipts, Stock ReceiptsSAM 8422.20 RequisitionsSAM 3550 InvoicesSAM 8422 InventorySAM 8600 Estimating and OrderingSAM 3550-3559 DonationsSAM 3520.5 Returnable Containers SAM 8765 |