DETAIL TO BE SHOWN ON REPORT TO STATE CONTROLLER OF REMITTANCE TO STATE TREASURER - 8091.1
General
The Report to State Controller of Remittance to State Account, CA 21A, and Report to State Controller of Remittance to State Treasurer, CA 21, are also known as remittance advices (RA). All account coding shall be displayed on the RA without any attachments or schedules. The State Controller's Office (SCO) may consider exceptions to this procedure on an individual basis. For guidance on which form to use, see SAM Section 8091. For information regarding remittances of unclaimed trust money, see SAM Section 18424.5.
A single RA may include remittances to more than one fund in the State Treasury. In those instances, the name of each fund shall be entered in the "Description" column of the form, followed by the details of accounts and amounts applicable to each fund.
No information shall be entered in the "SCO" column of the form.
Revenues
Agencies/Departments shall report revenues on the RA by the fund using the legacy six-digit subsidiary revenue codes and titles as provided in the Uniform Codes Manual (UCM). Enter the revenue code title in the "Description" column and the amount remitted for each account in the "Amount" column.
Reimbursements
Agencies/Departments shall report reimbursements on the RA by the fund appropriation item, year of appropriation, reimbursement code title, and source fund. Agencies/Departments with budgeted reimbursement authority shall remit their funds as scheduled reimbursements. Agencies/Departments shall remit reimbursements collected in excess of their budget authority as scheduled reimbursements. Agencies/Departments with no budgeted reimbursement authority shall remit funds as unscheduled reimbursements.
Whether the reimbursement is scheduled or unscheduled, agencies/departments shall enter the legacy reimbursement code title as provided in the UCM in the "Description" column and the amount remitted for each receipt code in the "Amount" column. This information is required by the SCO to validate the category of reimbursements.
Abatements
Agencies/Departments shall report abatements on the RA by the fund, appropriation item, chapter, year of appropriation, and legacy abatement code title as provided in the UCM. Agencies/Departments shall enter the abatement code title in the "Description" column and the amount remitted for each type of abatement in the "Amount" column. Only those receipts authorized by SAM Section 8366 will be accounted for as abatements.
Refunds to Reverted Appropriations
Agencies/Departments shall report reimbursements and abatements to appropriations that have reverted as refunds to reverted appropriations. Agencies/Departments shall remit funds to the prior fiscal year, regardless of the actual year of the abatement or reimbursement.
Operating Revenue
Agencies/Departments shall include a description of receipts at an appropriate level of detail acceptable to the SCO and in accordance with the legacy coding structure provided in the UCM on remittances of operating revenue to Proprietary and Fiduciary Funds.