REMITTANCES TO STATE TREASURY - 8091
Agencies/Departments shall deposit cash collected for revenue, reimbursements, or abatements into an approved depository bank within the centralized State Treasury System (CTS). For information on approved depository banks, see SAM Section 8031.
Agencies/Departments shall remit funds as follows:
- Cash deposits totaling less than $25,000 – within 15 days from the date the agency/department collected the funds unless more frequent remittances are required by law.
- Accumulated deposits of $25,000 or more – as soon as possible, but no later than the first day of the week following the collection.
Agencies/Departments may use the following methods to remit funds:
- Financial Information System for California (FI$Cal)
- The Electronic Fiscal Input Transaction System (eFITS)
- Report to State Controller of Remittance to State Account, CA 21A
- Report to State Controller of Remittance to State Treasurer, CA 21
Remittance Advice
Each CTS checking account must have its own agency/department assigned range of remittance advice (RA) numbers, which cannot be duplicated within the same fiscal year. Agencies/Departments may design their own RA form with the State Controller’s Office (SCO) approval before its use. For additional information on completing the RA, including CA 21A and CA 21, see SAM Section 8091.1.
FI$Cal
Agencies/Departments using FI$Cal may remit funds through the Accounts Receivable module. The SCO issues a journal beginning with the prefix "CR$" to record the reduction of cash in the agency/department's CTS checking account and the corresponding increase to Cash in State Treasury.
eFITS
Agencies/Departments with authorization from the SCO may use the eFITS process to remit cash deposited in its CTS checking account to a fund in the State Treasury. Information on the eFITS method of remittance is available at: https://www2.sco.ca.gov/eFITS_Enterprise_ApplicationWeb/static/eFITSFAQ.pdf.
Agencies/Departments shall enter in the eFITS system their three-digit CTS checking account number and the five-digit RA number after the preprinted letter "R." Upon receipt, the SCO issues a Controller's Receipt beginning with the prefix "CRE" to record the reduction of cash in the agency/department's CTS checking account and the corresponding increase to Cash in State Treasury.
CA 21A
If FI$Cal or eFITS is not an option, agencies/departments shall use the CA 21A to remit cash deposited in its CTS checking account to a fund in the State Treasury. Agencies/Departments shall email the form to the SCO at SCOCashMgmt@sco.ca.gov.
Agencies/Departments shall enter their three-digit CTS checking account number and the five-digit RA number after the preprinted letter "R" on the CA 21A. Upon receipt of the CA 21A, the SCO issues a Controller's Receipt beginning with the prefix "CRA" to record the reduction of cash in the agency/department's CTS checking account and the corresponding increase to Cash in State Treasury.
CA 21
If FI$Cal, eFITS, or the CA 21A are not an option, or the single deposit total of state-issued items is $5 million or greater, agencies/departments shall use the CA 21. For more information about state-issued items totaling $5 million or greater, see SAM Section 8032.7.
Agencies/Departments shall submit the CA 21, identifying the appropriate fund to be increased, to the State Treasurer's Office (STO) at:
State Treasurer's Office
Financial Services Section
901 P Street, Room 213-B
Sacramento, CA 95814
Or by email at FinServ@treasurer.ca.gov.
If the cash has been deposited into the agency/department's checking account, an agency check payable to the STO shall be submitted along with the CA 21.
Agencies/Departments shall enter an RA number on the CA 21, consisting of two alphabetical characters assigned by the SCO and six numeric characters from the agency/department's own assigned range of RA numbers. Upon receipt of the CA 21, the SCO issues a Controller's Receipt beginning with the prefix "CR" to record the increase to Cash in State Treasury.
When cash is received directly into the State Treasurer's demand account (e.g., wire transfers or Automated Clearing House), agencies/departments shall complete the CA 21 and send the form, without an agency check, directly to the STO Financial Services Section at the above physical address, or by email to CTSMD_In_Out_Wires@treasurer.ca.gov.