State Administrative Manual (SAM)

CHAPTER 8700 - Miscellaneous Accounting Procedures

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General 8700 
Real Property Acquisition 8705 
Department of General Services 8710 
Record Credit Card 8711.1 
Billing Requirements 8711.2 
Verification of Transportation Invoices 8711.3 
Tort Liability Payment Procedure 8712 
Sales Tax 8720 
Seller's Permit 8721 
Non-Taxable Sales 8722 
Accounting for Sales Tax 8725 
Use Tax 8730 
Recording Data Used to Determine Consumer's Use Tax 8731 
Payment of Consumer Use Tax 8732 
Accounting for Use Tax 8733 
Application of State-Administered Uniform Local Sales Taxes to State Agency Sales 8734.1 
Application of State-Administered Uniform Local UseTaxes 8734.3 
Accounting and Reporting State-Administered Uniform Local Salesand Use Taxes 8734.5 
State-Administered District Transactions (Sales) and Use Taxes 8735 
Application of State-Administered District Transactions (Sales) Tax to State Agency Sales 8735.1 
Application of State-Administered District Use Tax 8735.2 
Application of State-Administered District Use Tax to Purchase for Temporary Storage 8735.3 
Accounting and Reporting State Administered District Transactions (Sales) and Use Taxes 8735.4 
Personal Property Tax 8736 
Federal Use TaxOn Civil Aircraft 8737 
Billing For Services of Employees Paid on Monthly Basis 8740 
General 8745.1 
Records 8745.2 
Refund Claims 8745.3 
Accounting for Refunds 8745.4 
Federal Motor Vehicle Fuel Tax 8745.5 
ContingentRefunds Under Agreements for Installation of Utility Service Lines 8750 
Contingent andReal Liabilities 8751 
Full Cost Recovery Policy 8752 
Cost Elements Included 8752.1 
Central Service Costs 8753 
General Administrative Costs (PRO RATA) 8754 
Statewide Cost Allocation Plan (SWCAP) 8755 
Departmental Process 8755.1 
Federal Indirect CostRecoveries 8755.2 
Indirect Cost Rate Proposal 8756 
Federal Indirect Cost Rate Proposal (ICRP) and/or Cost Allocation Plans 8756.1 
Non-Federal Indirect Cost Recoveries 8756.2 
Accounting For Direct and Indirect Costs 8757 
Charges for Interagency Services 8758 
Agreement Provision Required 8758.1 
Block Grant Fiscal Reporting Requirements 8760 
Returnable Containers 8765 
Accounting for Investment Securities 8770 
Subrogation Receipts 8775 
Accounts Receivable 8776 
Collection Procedures 8776.5 
Non-Employee Accounts Receivable 8776.6 
Employee Accounts Receivable 8776.7 
Recovering Receivables From Another State Department 8776.8 
Damages to State Property Other Than Motor Vehicles 8778 
Workers' Compensation Claims- Legally Uninsured Agencies 8780 
Payment and Audit 8780.1 
Accounting for Publications 8785 
Offsets 8790 
Maintenance of Structures Cost Accounting 8792 
Change in Method of Accrual 8793 
Accounting For Withheld Payments 8795