18426     SPECIAL DEPOSIT FUND ACCOUNT-OTHER THAN UNCLAIMED TRUST ACCOUNTS 
(Revised 12/03)

When an agency receives moneys from other entities and no fund has been created in the Treasury to which to credit it, the agency will apply for a Special Deposit Fund account as described in SAM 18420.

If the money is a gift, the agency must first obtain approval from its DOF budget analyst to accept the gift, unless the agency is statutorily exempted from DOF approval (See SAM Section 8634).  Agencies may submit to its DOF budget analyst the Request for Approval of Gift form, DF-581 (http://www.dof.ca.gov/fisa/bag/df581.pdf).  In lieu of the form DF-581, agencies may submit a letter with the required gift information.  If acceptance of the gift is approved, the agency will then submit the Request to State Controller to Establish Special Deposit Fund Account form, AUD 10 (http://www.sco.ca.gov/ard/state/aud10.pdf) to DOF, FSCU. 

The DOF, FSCU will forward approved requests to the SCO, Division of Accounting and Reporting.  The SCO assigns an account number for each approved Special Deposit Fund account.  A copy of the AUD 10 form with the approved account number is sent by the SCO to the agency.

Each agency is responsible for notifying the SCO when an account in the Special Deposit Fund can be terminated before the expiration date.  A memorandum, including the account title and number, and reason for termination, should be sent to the SCO, Division of Accounting and Reporting and a copy to DOF, FSCU.