8400 INTRODUCTION
(Rev. 12/89)
The term disbursement is the payment process for payroll, purchases, and other expenditures. The State Controller prepares (1) Controller's Warrants and (2) Controller's Transfers for payment of State expenditures (see SAM 8400 Illustration). Controller's Warrants are treated like bank checks. Governmental Accounting, Auditing and Financial Reporting (GAAFR) defines a warrant as "an order drawn by the legislative body or an officer of a government upon its treasurer directing the latter to pay a specific amount to the person named or to the bearer." Claim Schedules, with invoices attached, support the warrants. Agencies file claims with the State Controller for payment of purchases and other expenditures. The directions for processing specific claims are shown in the references below.
References Types of Invoices
8422.101 Freight and Transportation
8422.102 Gasoline and Oil
8422.103 Purchases by Sub-Purchase Orders
8422.104 Contractual Services
8422.105 Blue Printing and Other Reproduction
8422.106 Telephone
8422.112 Telegraph
8422.114 Airline
8422.115 Automobile Rental
Controller's payroll warrants are supported by the Payroll Warrant Register. The State Controller disburses payroll warrants from the State Payroll Revolving Fund to which agency funds are transferred.
Controller's Transfers authorize an increase or decrease of cash between funds or appropriations without a warrant. The State Controller's Office will settle "No Warrant" claims by (1) a Controller's Journal Entry reducing the agency's advance at the service agency or (2) a Controller's Transfer transferring the money if no advance was made at the service agency. (See SAM 8400 Illustration.)
There are other sections of SAM that relate to the Disbursements Section. These sections are provided below:
Sections - Chapters
- Contracts - 1200
- Printing - 2800
- Purchases - 3500
- Traffic Management - 3800
- Transportation Services - 4100
- Communications - 4500
- Electronic Data Processing - 4800
- Uniform System of Accounts - 7000
- General Ledger Accounts - 7600
- Check Issuance - 8041
- Office Revolving Fund (including bank drafts) - 8100
- Allotment-Expenditure Accounting - 8300
- Payrolls and Fringe Benefits - 8500
- Accounting Entries - 10000
