8091.1 - DETAIL TO BE SHOWN ON REPORT TO STATE CONTROLLER OF REMITTANCE TO STATE TREASURER
(Revised 2/99)

 

There will be no attachment or schedule to the form CA 21.  See SAM Section 18424.5 for remittances of unclaimed trust moneys.  All account codings will be displayed on the remittance advice.  The SCO may consider any exceptions to this procedure on an individual basis.

A single remittance advice may include remittances to more than one fund in the State Treasury.  In those instances, the name of each fund will be entered in the "DESCRIPTION" column of the form, following the detail of accounts and amounts applicable to each fund.

No information will be entered in the "SCO" column of the form.

Agencies will report revenues on remittance advices using the four-digit subsidiary revenue codes and titles as provided in the Uniform Codes Manual (UCM).  The prescribed revenue code and title will be entered in the "DESCRIPTION" column, and the amount remitted for each such account will be entered in the "AMOUNT" column.

 

Agencies will explain in the "Description" column the content of any items remitted for credit to a subsidiary revenue account containing the words "Other" or Miscellaneous" in the title.

 

Agencies will report reimbursements on remittance advices by appropriation title, item, chapter, year of appropriation, and reimbursement category title as shown in the appropriation act.  Reimbursements in excess of the budget will be reported as unscheduled reimbursements to the applicable appropriation.

 

Agencies will explain in the "Description" column the nature of scheduled reimbursements in at least the detail shown in the executive budget, and will explain the nature of each item of unscheduled reimbursements. The amount of each item need not be shown but the nature of each must be shown. This information is required by the State Controller's Office in order to certify to the propriety and category of reimbursements.

 

Agencies will report abatements on remittance advices by appropriation title, item, chapter, year of appropriation, and expenditures category being abated. The description and amount of each type of abatement will be shown in the "Description" column. Only those receipts authorized by SAM Section 10220 will be accounted as abatements, and the description must clearly relate the item to those definitions. Following are examples of abatement detail:

 

 

Agencies will report reimbursements and abatements to appropriations that have reverted as refunds to reverted appropriations. The appropriation title, item, chapter, year of appropriation, and the amount applicable to each appropriation will be shown on remittance advices.

 

Remittances of operating revenue to Non-Governmental Cost Funds will include a description of receipts at an appropriate level of detail acceptable to the SCO and in accordance with the coding structure provided in the UCM.