State Administrative Manual (SAM)

The State Administrative Manual (SAM) is a reference resource for statewide policies, procedures, requirements and information developed and issued by authoring agencies which include the Governor's Office, Department of Finance (DOF), Department of Human Resources (CalHR), Department of General Services (DGS), and the California Department of Technology (CDT). In order to provide a uniform approach to statewide management policy, the contents are published under the authority of the Directors of DOF and DGS.

Request Unavailable Documents

To request a document that is not available from the department’s website, please send a request by email using the button below or by phone at (916) 376-5000.

Request Alternative Format

All forms and publications on this website are available in alternative formats. If you would like a copy of a form or publication in an alternative format, please submit your request to


Subject Chapter
General 100 
Governor's Office 200 
Exempt Personnel 400 
Advertising 500 
Travel 700 
Grants 900 
Statewide Planning 1100 
Contracts 1200 
Real Estate Services Division 1300 
DGS Facilities Management Division 1330 
Division of the State Architect 1450 
Records Management 1600 
Forms Management 1700 
Energy and Sustainability 1800 
Waste Prevention and Recycling of Non-Hazardous Waste 1900 
Insurance and Surety Bonds 2400 
Workers' Compensation 2500 
Publishing and Printing 2800 
Publications and Documents 3100 
Financed Acquisitions- GS$Mart 3400 
Purchases 3500 
Purchases (Cont.d) 3600 
Lease / Purchase Equipment 3700 
Transportation Management 3800 
Transportation Services 4100 
Telecommunications 4500 
Merit Award Program 4700 
Department of Technology 4800 
Information Technology - Department of Technology 4900 
Information Technology - Maintenance Records 5000 
Information Technology - Department of Technology 5100 
Information Technology (Department of General Services) 5200 
Information Technology - Office of Information Security 5300 
Information Technology - Disposal of IT Equipment 5900 
Budgeting 6000 
Introduction To Uniform System of Accounting 7000 
General Outline of Procedures 7200 
Organization for Fiscal Management 7300 
Funds 7400 
Structure of General Ledger Accounts 7600 
Subsidiary Records 7800 
Reconciliations and Reports 7900 
Cash 8000 
Office Revolving Funds 8100 
Income 8200 
Fiscal Affairs Allotment - Expenditure Accounting 8300 
Disbursements 8400 
Payrolls 8500 
Property Accounting 8600 
Miscellaneous Accounting Procedures 8700 
State Controller's Accounts 8800 
State Treasurer's Accounts 8900 
Allocation of Costs 9200 
Basis of Accounting 10200 
General Ledger Accounts 10400 
Standard Entries 10500 
Standard Entries (Cont'd) 10600 
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 19000 
Auditing of State Agencies 20000