Chapters/Sections / Contact Information / Department / Last Submitted Revision
130-170:
General /
916-322-5540 / Dept. of Finance
(DOF) / August 1992
912:
Grants /
916-322-5540 / March 2014
6000-6616:
Budgeting / Jennifer Nelson, Winnie Leung
916-322-5540 / June 2014[A]
6700-6780:
Budgeting Information Technology / Susan Davis-James
916-445-1777
x3238 / December 2013
6801-6899:
Capital Outlay / Andrea Scharffer
916-445-1777
X3238 / May 1998[B]
6900-6965:
Budgeting /
916-322-5540 / February 1998
Chapter 7000:
Introduction to Uniform System of Accounting /
916-324-0385
Susan Hansen
Janice Miles
Nancy Pulmones / May 1985[C]
Chapter 7200:
General Outline of Procedures / June 2014[D]
Chapter 7300:
Organization of Fiscal Management / September 2013[E]
DOF State Administrative Manual (SAM) AUTHORS
Chapters/Sections / Contact Information / Department / Last Submitted Revision
Chapter 7400:
Classification of Funds /
916-324-0385
Susan Hansen
Janice Miles
Nancy Pulmones
Ana Struve, Shirley Sneed, Cindy Fung, Rupi Singh, Winnie Leung, Alicia Yu, Andrew Erias, Theresa McKinney, MuiPhung, Silvia Kafman / Dept. of Finance
(DOF) / June 2014[F]
Chapter 7600:
Structure of General Ledger Accounts / December 2010[G]
Chapter 7800:
Subsidiary Records / September 2010[H]
Chapter 7900:
Reconciliations and Reports / June 2014[I]
Chapter 8000:
Cash / June 2014[J]
Chapter 8100:
Office Revolving Funds / March 2013[K]
Chapter 8200:
Income / December 2009[L]
DOF State Administrative Manual (SAM) AUTHORS
Chapters/Sections / Contact Information / Department / Last Submitted Revision
Chapter 8300:
Fiscal Affairs Allotment-
Expenditure Accounting /
916-324-0385
Susan Hansen
Janice Miles
Nancy Pulmones
Ana Struve,
Shirley Sneed,
Cindy Fung,
Rupi Singh,
Winnie Leung,
Alicia Yu,
Andrew Erias,
Theresa McKinney, MuiPhung,
Silvia Kafman,
Corrine Lim / Dept. of Finance (DOF) / December 2005[M]
Chapter 8400:
Disbursements / June 2014[N]
Sections 8500-8535:
Payrolls / June 2013[O]
Sections 8538-8596:
Payrolls / September 2013[P]
Chapter 8600:
Property Accounting / June 2014[Q]
Sections 8700-8778:
Miscellaneous Accounting Procedures / March 2014[R]
Sections 8785-8795:
Miscellaneous Accounting Procedures / September 2011[S]
DOF State Administrative Manual (SAM) AUTHORS
Chapters/Sections / Contact Information / Department / Last Submitted Revision
Chapter 8800:
State Controller’s Accounts /
916-324-0385
Susan Hansen
Janice Miles
Nancy Pulmones
Ana Struve,
Shirley Sneed,
Cindy Fung,
Rupi Singh,
Winnie Leung,
Alicia Yu,
Andrew Erias,
Theresa McKinney, MuiPhung,
Silvia Kafman,
Corrine Lim / Dept. of Finance (DOF) / February 1998[T]
Chapter 8900:
State Treasurer’s Accounts / February 1965
Chapter 9200:
Allocation of Costs / March 2010
Chapter 10200:
Basis of Accounting / February 1999[U]
Chapter 10400:
General Ledger Accounts / June 2014[V]
Chapter 10500:
Standard Entries / December 2013[W]
Chapter 10600:
Standard Entries (Cont.d) / June 2014[X]
Chapter 10800:
Institutional Stores Accounting / May 1987[Y]
DOF State Administrative Manual (SAM) AUTHORS
Chapters/Sections / Contact Information / Department / Last Submitted Revision
Chapter 10900:
Institutional Farming and Processing Operations /
916-324-0385
Susan Hansen
Janice Miles
Nancy Pulmones
Ana Struve,
Shirley Sneed,
Cindy Fung,
Rupi Singh,
Winnie Leung,
Alicia Yu,
Andrew Erias,
Theresa McKinney, MuiPhung,
Silvia Kafman,
Corrine Lim / Dept. of Finance (DOF) / May 1987[Z]
Chapter 11000:
Services to Employees / December 2012[AA]
Chapter 11100:
Miscellaneous / May 1994
Chapter 13400:
Special Accounting Procedures / May 1985
Chapter 17000:
Trust and Agency Funds-Federal / June 2010[BB]
Chapter 18000:
Trust and Agency Funds-Other / June 2011[CC]
Chapter 19000:
Trust and Agency Funds-Non Treasury / December 2013[DD]
Chapter 20000:
Auditing of State Agencies / Rick Sierra / September 2013
[A] Several sections still out-dated as far back as Feb 1998
[B] 6818 Illustrations date back to Nov 1997
[C] Several sections still out-dated as far back as Feb 1965
[D] Several sections still out-dated as far back as Feb 1965
[E] Several sections still out-dated as far back as April 2001
[F] Several sections still out-dated as far back as Sept 2002
[G] Several sections still out-dated as far back as March 1987
[H] Several sections still out-dated as far back as March 1987
[I] Several sections still out-dated as far back as March 2011
[J] Several sections still out-dated as far back as Feb 1965
[K] Several sections still out-dated as far back as Feb 1965
[L] Several sections still out-dated as far back as to March 1987
[M] Several sections still out-dated as far back as to Feb 1965
[N] Several sections still out-dated as far back as to Jan 1966
[O] Several sections still out-dated as far back as to Oct 1988
[P] Several sections still out-dated as far back as to Oct 1988
[Q] Several sections still out-dated as far back as to March 1986
[R] Several sections still out-dated as far back as to Feb 1965
[S] Several sections still out-dated as far back as to Aug 1972
[T] Several sections still out-dated as far back as to Feb 1965
[U] 10200 (May 1985)…This sections seems to be missing content
.
[V] Several sections still-out-dated as far back as to May 1987
[W] Several sections still out-dated as far back as to May 1987
[X] Several sections still out-dated as far back as May 1995
[Y] Several sections still out-dated as far back as Feb 1965. The following sections have no content: 10830, 10850 and 10890.
[Z] Several sections still out-dated as far back as Feb 1965
[AA] Several sections still out-dated as far back as June 2010
[BB] Several sections still out-dated as far back as March 1982
[CC] Several sections still out-dated as far back as September 2000
[DD] Several sections still out-dated as far back as June 1983