Standard Practice Manual

Standard Practice Manual

Policy Number	Subject
Section 1 - General Accounting Policies
101	Policies and Procedures for Standard Practice Manual
102	Glossary of Terms
103	Authorized Signature List Authorized Signature List ADM3 Authorize Signature List
104	Signature Stamps Signature Stamps ADM4 Request to Use Signature Stamp AMD5 Signature Stamp Sample
105	Program Certifications
106	ADM6 Request for Program Or Financial Certification

Section 2 - Accounts Payable Policies
201	Establishing or Changing Vendor Code Information Establishing or Changing Vendor Information AP1 Taxpayer Identification Number Request AP7 New Establish Vendor and Change Vendor Information
204	Appropriateness of Claims
203	Processing Vouchers
205	Travel Advances
206	Employee Reimbursements
207	County Sponsored Conferences and Trainings County Sponsored Conferences and Trainings C hecklist
208	Sales and Use Tax
209	Overnight Rush Vouchers O vernight Rush Vouchers V oucher Batch Cover Sheet
210	Payment Handling Codes / Warrant Pick-Up Warrant Distribution and Undeliverable County Warrants
211	Wire Transfers
212	Nonresident Withholding
213	Accounts Payable Warrant Replacement Lost, Destroyed or Forged Warrants Warrant Replacements AP3 Declaration for Replacement of Lost or Destroyed Warrant AP4 Declaration of Warrant Endorsement Forgery
214	Stale Dated Warrants AP13 Affidavit for the Replacement of Stale Dated Warrant
217	Accounts Payable Downtime Processing Accounts Payable Downtime Processing AP Payment Voucher Form
218	Accounts Payable Document Imaging

Section 3 - Accounts Receivable Policies
301	Establishing and Maintaining Customers
302	Invoice Billing and Adjustments Billing Adjustments Billing
303	Receiving Payments Deposits of Monies and Applying Payments
306	Accounts Receivable Collections and Write-Off Policy
307	Accounts Receivable Downtime Processing

Section 4 - Budget Policies
401	Form 11- Fiscal Approval
403	Monitoring Appropriations Overdrafts
405	Use of Org Budget Ledgers

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	Capital 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	Capital Asset Forms AM 1 Inventory of County Property for Capital Assets AM2 Authorized Signature for Capital Assets Certification AM3 Contacts for Capital Assets AM4 Capital Assets Listing Corrections AM5 Capital Asset Aquisitions, Betterment & Leases AM6 Capital Asset Transfer AM7 Capital Asset Disposition AM8 Construction in Progress Project Removal for Capital Assets

Section 6 - Cash Management Policies
601	AR6 Deposit Exemption Form
602	Cash Deposits in Outlying Areas
603	Revolving Funds Revolving Funds AR1 Revolving Fund Request Order and Change Form AR2 Revolving Fund Advance Request AR5 Cashbox Reconciliation Form
605	Reporting Procedures for Cash Overages and Shortages AR3 Cash Overage/Shortage Daily Report-Cashier AR4 Cash Overage/Shortage Monthly Report-Department Heads AR5 Cash Box Reconciliation
607	To Establish and Maintain Banking Accounts Outside the County Treasury Authorization to Establish and Maintain Banking Accounts AP5 Request to Establish Bank Account AP6 Bank Account Information Changing Request

Section 7 - General Ledger Policies
701	Journal Entries
702	Chartfields: Establishment of Funds, DeptIDs, Accounts Chartfields GL1 Fund Request GL2 Agency/Department ID Request GL3 Expenditure Account Request GL4 Revenue Account Request GL5 Balance Sheet Account Request GL6 Class/Location Request GL7 Statistical Account Request GL8 Program Request GL10 Project/Grant Request GL11 Payroll Account Code Request GL12 Memo Account Request
705	Financial System Month End Year End Closing
706	Interdepartment Charging Policy
707	Supplemental Ledger Update
708	General Ledger Downtime Processing General Ledger Downtime Processing GL Journal Entry Form

Section 8 - Inventory Policies
801	Inventory of Material and Supplies
802	Track Repairs and Maintenance


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

Section 10 - Internal Audits
1001	Internal Controls
1002	External Audits & Evaluations, Studies, Reviews & Analyses

Section 11 - Specialized Accounting
1101	External Rate Reviews SPM External Rate Reviews Form SA-1: Rate Review

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