California Department of General Services

Subject	Section
INTRODUCTION	8200
GENERAL POLICY AND MANAGEMENT RESPONSIBILITY	8201
REVENUE	8210
REVENUE AND OPERATING REVENUE ACCOUNTS	8213
RECORDING REVENUE AND REIMBURSEMENTS COLLECTED IN ADVANCE	8216
RECORDING ACCRUALS – INCOME AND TRANSFERS	8217
REFUNDS OF REVENUE	8240
OVERPAYMENTS AND UNDERPAYMENTS	8241
ESCHEAT REVENUE - STATE CONTROLLER’S WARRANTS	8281
MISCELLANEOUS UNCLAIMED TRUST DEPOSITS	8283
INCOME FROM INVESTMENTS	8284
SUBROGATION RECEIPTS	8285
ACCOUNTING FOR AUDIT ASSESSMENTS	8286
REIMBURSEMENTS	8287
ABATEMENTS	8288
ACCOUNTS RECEIVABLE	8291
BILLING AND ACCOUNTING FOR RECEIVABLES	8291.1
PREVENTING DELINQUENT RECEIVABLES	8292
COLLECTING RECEIVABLES	8293
COLLECTING NON-EMPLOYEE ACCOUNTS RECEIVABLE	8293.1
COLLECTING EMPLOYEE ACCOUNTS RECEIVABLE	8293.2
COLLECTING FROM ANOTHER STATE AGENCY/DEPARTMENT	8293.3
OFFSET PROCEDURES	8293.4
DISCHARGING UNCOLLECTIBLE AMOUNTS AND WRITE OFF PROCEDURES-NON-EMPLOYEE ACCOUNTS RECEIVABLES	8293.5
RECONCILING AND REPORTING RECEIVABLES	8294
RECLASSIFYING OR ADJUSTING RECEIVABLES	8295
YEAR-END PROCEDURES	8296
GASOLINE TAX REFUNDS TO STATE AGENCIES/DEPARTMENTS	8297
DAMAGES TO STATE PROPERTY OTHER THAN MOTOR VEHICLES	8298
BILLING FOR SERVICES OF EMPLOYEES PAID ON MONTHLY BASIS	8299

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