See Each Chapter Index for Listing of SAM Sections

SAM—TABLE OF CONTENTS

(See Each Chapter Index for Listing of SAM Sections)

Page 1 TABLE OF CONTENTS

REVISION SUMMARY

FOREWORD

TABLE OF CONTENTS

SUBJECT INDEX

CHAPTER:

INTRODUCTION 0001

GENERAL 0100

GOVERNOR'S OFFICE 0200

EXEMPT PERSONNEL 0400

ADVERTISING 0500

TRAVEL 0700

GRANTS 0900

GUIDELINES FOR PROCESSING PERMITS FOR DEVELOPMENT PROJECTS 1000

STATEWIDE PLANNING 1100

CONTRACTS 1200

REAL ESTATE SERVICES DIVISION 1300

DIVISION OF STATE ARCHITECT 1450

RECORDS MANAGEMENT 1600

FORMS MANAGEMENT 1700

waste prevention and recycling of non-hazardous waste 1900

INSURANCE AND SURETY BONDS 2400

WORKERS' COMPENSATION 2500

PUBLISHING/PRINTING. 2800

PUBLICATIONS AND DOCUMENTS 3100

FINANCED ACQUISITIONS 3400

PURCHASES 3500

LEASE/PURCHASE EQUIPMENT 3700

Page 2 TABLE OF CONTENTS

TRANSPORTATION MANAGEMENT 3800

TRANSPORTATION SERVICES 4100

TELECOMMUNICATIONS 4500

MERIT AWARD PROGRAM 4700

INFORMATION TECHNOLOGY (Department of Finance) 4800

INFORMATION TECHNOLOGY (Department of General Services–Procurement) 5200

INFORMATION SECURITY (Office ofInformation Security and Privacy Protection) 5300

INFORMATION TECHNOLOGY (Department of General Services–Office of Surplus Property and Reutilization)

DISPOSAL OF IT SUPPLIES 5900

BUDGETING 6000

INTRODUCTION TO UNIFORM SYSTEM OF ACCOUNTING 7000

GENERAL OUTLINE OF PROCEDURES 7200

AUTOMATED ACCOUNTING SYSTEMS/CALSTARS 7260

ORGANIZATION FOR FISCAL MANAGEMENT 7300

CLASSIFICATION OF FUNDS 7400

STRUCTURE OF GENERAL LEDGER ACCOUNTS 7600

PURPOSE AND NATURE OF GENERAL LEDGER ACCOUNTS—ASSETS 7620

PURPOSE AND NATURE OF GENERAL LEDGER ACCOUNTS—LIABILITIES 7630

SUBSIDIARY RECORDS 7800

RECONCILIATIONS AND REPORTS 7900

CASH 8000

OFFICE REVOLVING FUNDS 8100

INCOME 8200

FISCAL AFFAIRS–ALLOTMENT-EXPENDITURE ACCOUNTING 8300

DISBURSEMENTS 8400

Page 3 TABLE OF CONTENTS

PAYROLLS 8500

PROPERTY ACCOUNTING 8600

MISCELLANEOUS ACCOUNTING PROCEDURES 8700

STATE CONTROLLER'S ACCOUNTS 8800

STATE TREASURER'S ACCOUNTS 8900

PROGRAM BUDGET COST ACCUMULATIONS 9200

BASIS OF ACCOUNTING 10200

GENERAL LEDGER ACCOUNTS 10400

STANDARD ENTRIES 10500

INSTITUTIONAL STORES ACCOUNTING 10800

INSTITUTIONAL FARMING AND PROCESSING OPERATIONS 10900

SERVICES TO EMPLOYEES 11000

MISCELLANEOUS 11100

SPECIAL ACCOUNTING PROCEDURES 13400

TRUST AND AGENCY FUNDS–FEDERAL 17000

TRUST AND AGENCY FUNDS–OTHER 18000

TRUST AND AGENCY FUNDS–NON-TREASURY 19420

AUDITING OF STATE AGENCIES 20000

Rev. 401MARCH 2008