SAM Sections,
BLs or MMs

Descriptions

3696.1

Ordering Paper Stock Checks:
Approve deviations of paper check stock designs, color, and codes.

7150

Uniform System of Accounts:
Review and approve accounting instructions for proprietary and fiduciary funds developed by State departments and any changes made to these accounting instructions.  Maintain the UCM.

7220

Accounting Records:
Approve the use of additional general ledger accounts that are not included in the Chart of General Ledger (GL) Accounts in SAM Section 7610.

7260

Automated Accounting Systems/CALSTARS:
Approve requests to acquire, design, and develop an accounting system, to procure hardware or software components to modify or expand any accounting system, and to obtain support staff to implement any accounting system.

7450

Establishment of New State Funds:
Coordinate the review of requests for new funds with the State Controller’s Office (SCO), and notify the Finance budget analysts, control agencies, and administering organization when new funds are established.

7620 to 7640
(various)

General Ledger Accounts:
Approve the use of various general ledger accounts.

7680

Approve the use of the UCM code number for subsidiary accounts in GL Account No. 9811 and 9812.

7950

Standard Year End Reports:
Approve the commingling of two or more funds in one set of agency statements.

8001.1

Cash:
Approve requests to open a centralized State Treasury System (CTS) account and approve requests to open additional CTS accounts.

8002

Approve bank, saving and loan association, or credit union accounts to be maintained outside the CTS and notify the SCO of these outside CTS accounts.

8002.1

Approve the use of fiscal agents to receive remittances and/or make disbursements on behalf of the State.

8012

Compile the Treasury-State Agreement for administration of the CMIA.

8013

Approve changes to the funding process for CMIA programs and request notification from State departments on federal assistance programs that receive $125 million or more in new federal funds.

8020

Approve requests for exemption from the requirement to prepare receipts for collections of coins and currency received in person from payers who are not given press-numbered documents of fixed value (such as guest meal tickets) at the time of payment.

8034.2

Approve requests for exemption from the required endorsement placement and ink color on checks, money orders, warrants, and other negotiable instruments.

8035

Receive information on lost checks due to probable negligence by depository bank, organization transporting the checks, or any bank other than the depository bank.

8041

Authorize deviations from the requirement for two authorized signatures on checks drawn for an amount in excess of $15,000. (See SAM Section 8001.2.)

8082

Authorize the use of rubber stamp facsimile signatures for check signing.

8111.1

Office Revolving Funds:
Approve establishment of change funds in excess of $500.

8111.2

Prescribe frequency for counting change or petty cash funds that are over $2,500.

8121

Approve institution cash payment funds in excess of $10,000.

8124

Approve requests to increase the bank draft purchase amount from $500 to an amount not more than the $10,000 limit in the Board of Control regulations.

8125

Approve establishment of bank draft systems, approve increases to the $500 limit,  and issue instructions for selecting a bank and for establishing and operating the system.

8200

Income:
Issue special instructions for the accounting treatment of income.

8299.1

Approve requests to disregard the fractional part of the dollar for amounts shown on forms.

8422.19

Disbursements:
Respond to questions on reportable payment identification systems from non-CALSTARS agencies that operate manual accounting systems.

8422.190

Approve revisions to the Payee Data Record form to fulfill a unique reporting need of a specific program.

8453

Issue special accounting instructions on advance payments for interagency appropriation reimbursement services.

8479

Approve accounts to transfer funds to delay payment to the federal government and other governmental jurisdictions before the goods and services are received or costs are incurred.

8512

8602

Property Accounting:
Approve criteria for proprietary funds capitalization of property.

8618

Respond to questions on capitalizing repair and maintenance costs.

8621

Prescribe special rules for use of property accounting journal entries for fiduciary funds.

8670

Prescribe special rules for standard journal entries for property accounting for fiduciary funds.

8672

Prescribe standard journal entries for proprietary funds for acquisition of property through transfer or gift.

8753

Central Service Costs and Recoveries:
Prepare and administer the central service costs allocation plans and determine the most appropriate workload base for each central service.

8754

Classify special funds as billable or non-billable; calculate Pro Rata costs for all billable and non-billable funds; certify billable Pro Rata charges to the SCO; respond to questions concerning Pro Rata; and review Pro Rata deferral requests.

8755

Prepare the annual Statewide Cost Allocation Plan and submit to the US Department of Health and Human Services for approval.

8755.1

Review and approve Indirect Cost Rate Proposals (ICRPs) prior to State departments submittal to federal agencies for approval.

8755.2

Review and approve ICRPs, and Cost Allocation Plans for non-CALSTARS departments, prior to State department submittal to federal agencies for approval; and receive copy of approved SWCAP transfer requests from Finance budget analysts.

8756.1

Notify State departments with federal funds of SWCAP apportionment for next fiscal year; approve ICRPs before departments send proposal to cognizant federal agency, and exempt state departments with federal funding from filing ICRPs.

8793

9203

Cost Allocation Method:
Approve cross-over process and methodology used to convert traditional line item costs to program costs

9240

10220

Abatements:
Approve other types of abatements not specifically listed.

10412 to 10471
(various)

Entries for General Ledger Accounts:
Approve the use of or issue special instructions for various general ledger accounts.

11000

Services to Employees:
Approve agreement on how employee or employee’s departments will pay for services (such as meals, laundry, living quarters) provided to the employee by another State department.

18420

Special Deposit Fund (SDF) Accounts:
Approve the establishment of SDF accounts.

18426

Approve the establishment of SDF accounts for depositing funds or conditional gifts not exempted under Government Code Section 11005.

19420.3

Non-Treasury Trust and Agency Funds:
Approve consolidation of individual private trust funds.

19462

Approve the deposit of money in bank accounts outside the CTS.

19463

Approve the deposit of money in savings and loan association accounts outside the CTS.

Govt. Code
Sec. 11012

Budget Letter

Independent Contractors:
Advise State departments on the collection of payroll taxes for employees and the reporting requirements for independent contractor and other non-employee earnings.