Transmittal Letters

Calstars Procedures Manual

Transmittal Letter (TL) #15, Volume 7

March 4, 2011

This TL updates all chapters in Volume VII.

Summary of Changes:

  • Dates in the report examples and Exhibits have been updated.
  • Certification letters have been updated to reflect new SCO requirements.
  • Minor formatting changes to all Chapters.
  • General Fixed Assets has been changed to Capital Assets to reflect changes in SAM.
  • Chapter I
    • Clarification of steps to add new year OC table in Organization Control (OC) Table Maintenance section.
    • Revised Generate (G) Function section for readability.
  • Chapter II
    • Added TC 508 to A-2 Entries, Option #3 section.
    • Updated Exhibit II-5 Office Revolving Fund Reconciliation.
  • Chapter IV-A
    • Report sections updated to reflect changes implemented by SCO, including:
      • Report 1
        • A 4 digit Org code must be included  with GLs 1410 / 3114 and a 4 digit subsidiary fund number must be included with GLs1420-3115.
        • An explanation for abnormal accruals and/or encumbrances to general ledger and detail accounts is required as a footnote on the reports or on a separate sheet of paper as an attachment.
        • Agencies are required to identify the agency involved in each Due To / Due From Other Fund transaction.
      • Report 13
        • Report 13 must now be submitted to Department of Finance, FSCU, and a copy to SCO.
  • Chapter V
    • Added new section "Report 9 Fund Balance Adjustments." Before an Agency / Department is able to submit year-end reports on the Federal Trust Fund, SCO requires statements show that Federal revenues and reimbursements match expenditures. Expenditures include accruals at year-end therefore, it is required for a department that receives Federal Funds to record a revenue accrual to match those expenditures.
    • Added four new Exhibits to section "Report 9 Fund Balance Adjustments."
    • Renumbered Exhibits V-15 through V-22

PDFs of Changed Page(s)

To print the revised chapters in PDF format, click on the links below:

Chapter Number TOC I II III IV IV-A IV-B V VI VII

Email Notifications

A subscription service is now available for clients who wish to receive notifications of new TLs or COMs through e-mail. Clients may subscribe to this service by accessing the Department of Finance Mailing List Website (listserv.dof.ca.gov).

Webpage last updated March 3, 2011. For technical questions, please email the CALSTARS Webmaster.

Top