3. Purchases 4. Transportation Management 5. Transportation Services 6. Telecommunications 7. California Technology Agency 8. Introduction to Uniform System of Accounting 9. Structure of General Ledger Accounts 10. Checks 11. Office Revolving Funds 12. Fiscal Affairs - Allotment-Expenditure Accounting 13. Payrolls 14. Standard Entries GENERAL 8400.1 (Revised 3/2013) Rules and Regulations of the prescribe the method of filing claims for disbursement of moneys from the State Treasury. This section is confined to procedures relating to the preparation and accounting of such claims. State disbursements normally consist of: (1) expenditures, (2) refunds to payers, (3) advances for office revolving funds, (4) purchases of investments, (5) transfers between funds for non-expenditure purposes, and (6) withdrawals of trust deposits. The following illustration shows the normal flow for the authorization, incurrence, and payment of State expenditures.
Account Code Description Account Code Description 23 State-alcoholic beverage license fees 44 aid for disaster 24 State-aid for aviation 45 State aid for veterans' affairs 25 State-highway users tax 46 Homeowners' property tax relief 26 State-motor vehicle in-lieu tax 47 Business inventory property tax relief 27 State-trailer coach in-lieu tax 47.1 Livestock head-day tax reduction 33 State-health-administration 49 State-other 35 State aid for cerebral palsy 52 Federal-health-administration 36 State aid for mental health 53 Federal aid for construction 37 aid for tuberculosis control 54 Federal aid for disaster 38 Other State aid for health 55 Federal forest reserve revenue 39 State aid for agriculture 56 Federal grazing fees 40 State aid for civil defense 60 Federal flood control receipts 41 State aid for construction 60.1 Aid for medical assistance and Federal 42 43 State aid for corrections State aid for county fairs 62 of off-highway in-lieu tax
SERVICES PROVIDED BY THE DEPARTMENT OF GENERAL SERVICES ADVANCES TO THE DEPARTMENT OF GENERAL SERVICES FOR SERVICES PROVIDED 8471 (Revised 09/2013 and renumbered from 8471.1) Departments using services provided by the Department of General Services (DGS) will make advances from their operating funds and appropriations to assist in financing these services. DGS will calculate the advance amount based on an approved percentage of the annual cost of services rendered to departments. (See Government Code sections , , and ). No advances or portions thereof will be returned until the following fiscal year budget has been passed and all prior year’s invoices have been paid. The normal flow of transactions for advances to the DGS is shown in the .
The penalty will be calculated as follows: Step 1: Determine the Payment Due Date The payment due date is 45 calendar days after receipt of a properly submitted, undisputed invoice, unless otherwise specified in the contract or grant. In the case of refunds, the payment due date is 45 calendar days after notification of the refund to the payee or other payments due to individuals Step 2: Amount Subject to Penalty The amount of the invoice less taxes or the “refund or other payment due” amount. Step 3: Penalty Amount Per Day Multiply the amount subject to penalty (as determined in Step 2) by the applicable penalty rate (based on the payment due date) as specified in the BL. Step 4: Number of Days Penalized: Calculate the number of calendar days between the payment due date (as determined in Step 1) and the date payment is issued. Step 5: Late Payment Penalty Amount Multiply the penalty amount per day (as determined in Step 3) by the number of days penalized (as determined in Step 4). The result is late payment penalty amount due the claimant; except that penalty amounts of $10 or less not be paid to small businesses, nonprofit and refunds or other payments due to individuals. For all other businesses, penalty amounts of $100 or less shall not be paid (Continued) (Continued) PENALTY CALCULATION 8474.3 (Cont. 1) (Revised 6/2015) See Illustration 1 below for samples of late payment penalty calculations. When a late payment penalty is incurred, a completed Penalty Calculation Worksheet, STD. must be attached to the related invoice submitted to the Controller. The latest Penalty Calculation form, STD. 208, can be found on the DGS website at .
RELEASE OF FUNDS AND PROPERTY OF DECEASED PERSONS PURSUANT TO LETTERS OF TESTAMENTARY OR LETTERS ADMINISTRATION 8477.32 (Renumbered from 8429.73 12/1989) Funds and property of deceased persons may be released to the executor or administrator of the estate of a decedent upon receipt of certified copies of letters testamentary, or letters of administration. Departments will: 1. retain a copy of the certified letters testamentary, or letters of administration as the department's record of authority for releasing funds and property of deceased persons; 2. attach to each claim schedule submitted to the a copy of the letters testamentary, or letters of administration in addition to the other documentation normally required to support payments claimed. A reproduced copy of the letter will be sufficient; and 3. note, on the department's copy of the letters testamentary, or letter of administration, the dates, numbers, and amounts of any check(s) or warrant(s) drawn to the decedent as payee and the description of any property released. Funds due a decedent may be released to persons designated in letters testamentary, or letters of administration in the form of checks or warrants made payable (1) to the persons designated in the certified copies of letters testamentary, or letters of administration or (2) to the deceased employee or other deceased person as payee. Checks drawn or warrants claimed that are to be made payable to the person designated in the certified copies of letters testamentary, or letters of administration will show the payee as follows: 1. payee is the executor (NAME OF EXECUTOR) EXECUTOR OF THE LAST WILL AND TESTAMENT OF (NAME OF DECEDENT) DECEASED 2. Where the payee is the administrator (NAME OF ADMINISTRATOR) ADMINISTRATOR OF THE ESTATE OF (NAME OF DECEDENT) DECEASED (Continued) (Continued)
B. At the time the decedent died, said decedent was the owner of certain warrant/s issued by the State of California; No. Dated Amount $ No. Amount $ = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = I hereby certify under penalty of perjury that the foregoing is true and correct. Executed at ____________________, California, this __________ day of ____________________, 19___. Name (please print) Signature Number and Street City State Zip