Made up of Administration, Revenue Services, Receivables and Collections, and Special Business Permits. California Government Code section 30200 requires the State Controller to prescribe uniform accounting procedures for counties.I'll go through an example of how to record a forward contract on a balance sheet from both the sellers perspective in the buyers perspective. A forward contract is a customized contract between two parties to buy or sell an asset at a specified price on a future date. We are offering a contract to permanent employment opportunity for an Accounts Payable Specialist in Woodland, California. This statement reports the amount of interest that the State Controller paid to a claimant in the tax year that the unclaimed property account was paid. Recognize the final gain or loss on the forward contract.