Standard Practice Manual |
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|
Policy Number |
Subject |
Section 1 - General Accounting Policies |
101 |
Policies and Procedures for Standard Practice Manual |
102 |
Glossary of Terms |
103 |
- Authorized Signature List
|
104 |
|
105 |
Program Certifications |
106 |
ADM6 Request for Program Or Financial Certification |
|
|
Section 2 - Accounts Payable Policies |
201 |
- Establishing or Changing Vendor Code Information
|
204 |
Appropriateness of Claims |
203 |
Processing Vouchers |
205 |
Travel Advances |
206 |
Employee Reimbursements |
207 |
- County Sponsored Conferences and Trainings
|
208 |
Sales and Use Tax |
209 |
|
210 |
- Payment Handling Codes / Warrant Pick-Up
|
211 |
Wire Transfers |
212 |
Nonresident Withholding |
213 |
- Accounts Payable Warrant Replacement Lost, Destroyed or Forged Warrants
|
214 |
|
217 |
- Accounts Payable Downtime Processing
|
218 |
Accounts Payable Document Imaging
|
|
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Section 3 - Accounts Receivable Policies |
301 |
Establishing and Maintaining Customers |
302 |
- Invoice Billing and Adjustments
|
303 |
Receiving Payments Deposits of Monies and Applying Payments |
306 |
Accounts Receivable Collections and Write-Off Policy |
307 |
Accounts Receivable Downtime Processing |
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Section 4 - Budget Policies |
401 |
Form 11- Fiscal Approval |
403 |
Monitoring Appropriations Overdrafts |
405 |
Use of Org Budget Ledgers |
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Section 5 - Capital Asset Policies |
501 |
Cost Basis for Capital Assets and Capitalization Thresholds |
502 |
Guidelines for Useful Lives |
503 |
Land Infrastructure and Building |
504 |
Betterments and Improvements Relating to Capital Assets and Operating Leases |
505 |
Equipment |
506 |
Modular Furniture |
507 |
Art Historical Treasures |
508 |
Intangible Assets - Software Development or Obtained for Internal Use |
509 |
Capital Asset Donations |
510 |
Construction-in-Progress (CIP) |
511 |
Financed Purchases and Leases |
512 |
Cost Adjustment, Changing Fund, Department ID, Useful Life, and Transfer Accountability |
513 |
Capital Asset Tags |
514 |
Capital Asset Disposal |
515 |
Capital Asset Certification |
516 |
Asset Management Downtimes Processing |
517 |
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Section 6 - Cash Management Policies |
601 |
AR6 Deposit Exemption Form |
602 |
Cash Deposits in Outlying Areas |
603 |
|
605 |
|
607 |
- To Establish and Maintain Banking Accounts Outside the County Treasury
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Section 7 - General Ledger Policies |
701 |
Journal Entries |
702 |
- Chartfields: Establishment of Funds, DeptIDs, Accounts
|
705 |
Financial System Month End Year End Closing |
706 |
Interdepartment Charging Policy |
707 |
Supplemental Ledger Update |
708 |
- General Ledger Downtime Processing
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Section 8 - Inventory Policies |
801 |
Inventory of Material and Supplies |
802 |
Track Repairs and Maintenance |
|
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Section 9 - Payroll |
901 |
Payroll Processing |
902 |
Employee Timesheet |
904 |
Time and Labor Adjustments with Fair Labor Standards Act (FLSA) Implications |
905 |
Supplementary Military Pay |
906 |
Earnings Withholding Orders/Tax Levy |
907 |
Direct Deposits |
908 |
Direct Deposit Reversal |
909 |
Employee Withholding Allowance Certificates (Forms W-4 and DE 4) |
910 |
Last Regular Paycheck |
911 |
Payroll Processing During Computer System Downtime |
912 |
Third Party Payments |
913 |
Payroll Interface |
914 |
Payroll Adjustments/Online Warrants |
915 |
Final Check |
916 |
Deceased Employee Payout of Wages and Leave Balances |
917 |
Payroll Records Retention |
918 |
Payroll Overpayments |
919 |
Lost, Stolen, or Destroyed Payroll Warrant (Category 2 Warrant) |
920 |
Stale-Dated Payroll Warrants |
921 |
Lost, Stolen, or Destroyed Garnishment Warrant Replacement (Category 5 Warrants) |
922 |
Taxation of Personal Use of County Vehicle |
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Section 10 - Internal Audits |
1001 |
Internal Controls |
1002 |
External Audits & Evaluations, Studies, Reviews & Analyses |
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Section 11 - Specialized Accounting |
1101 |
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