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8700 - Miscellaneous Accounting Procedures

General  8700 
Real Property Acquisition  8705 
California Victim Compensation and Government Claims Board (VCGCB)  8710 

TRAVEL EXPENSES

Record Credit Card  8711.1 
Billing Requirements  8711.2 
Verification of Transportation Invoices  8711.3 
Tort Liability Payment Procedure  8712 
Plans of Financial Adjustment  8715 
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 

STATE ADMINISTERED UNIFORM LOCAL SALES AND USE TAXES 

Application of State-Administered Uniform Local Sales Taxes to State Agency Sales  8734.1 
Application of State-Administered Uniform Local Use Taxes 8734.3 
Accounting and Reporting State-Administered Uniform Local Sales and 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 Tax On Civil Aircraft  8737 
Billing For Services of Employees Paid on Monthly Basis  8740 

REFUNDS OF GASOLINE TAX TO STATE AGENCIES 

General  8745.1 
Records  8745.2 
Refund Claims  8745.3 
Accounting for Refunds  8745.4 
Federal Motor Vehicle Fuel Tax  8745.5 
Contingent Refunds Under Agreements for Installation of Utility Service Lines  8750 
Contingent and Real 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 
Indirect Cost Rate Recoveries  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 MOTOR VEHICLES 

General  8777.1 
Procedures  8777.2 
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 Accural  8793 
Accounting For Withheld Payments  8795