Standard Practice Manual - Procedures

Policy No.

Policy Description

Section 1 Administration
101 Policies and Procedures for Standard Practice Manual
102 Glossary of Terms
103 Certificate of Prohibitive Interest
104 Internal Controls
105 Authorized Signature List
107 Monitoring Appropriations Overdrafts
108 Program Certifications
I-A-1-1.1 Policies & Procedures for SPM's
III-A-3-1.1 Authorized Signature List
III-I-1-1.1 Internal Controls-Vacation Policy / Monitoring Employees
III-I-2-1.1 Certificate of Prohibited Interest
Part XII, Chp 1      Authorized Signature List
Section 2 Payroll
201 Payroll Processing
202 Employee Timesheet
204 Time and Labor Adjustments with Fair Labor Standards Act (FLSA) Implications
205 Supplementary Military Pay
206 Earnings Withholding Orders/Tax Levy
207 Direct Deposits
208 Direct Deposit Reversal
209 Employee Withholding Allowance Certificates (Forms W-4 and DE 4)
210 Last Regular Paycheck
211 Payroll Processing During Computer System Downtime
212 Third Party Payments
213 Payroll Interface
214 Payroll Adjustments/Online Warrants
215 Final Check
216 Deceased Employee Payout of Wages and Leave Balances
217 Payroll Records Retention
218 Payroll Overpayments
219 Lost, Stolen, or Destroyed Payroll Warrant (Category 2 Warrant)
220 Stale-Dated Payroll Warrants
221 Lost, Stolen, or Destroyed Garnishment Warrant Replacement (Category 5 Warrants)
222 Taxation of Personal Use of County Vehicle
Section 3 Cash Management
301 Revolving Funds Establishments and Maintenance
III-E-1-1.1 Reporting Procedures for Cash Overages & Shortages
III-E-1-3.2 Cash Deposits in Outlying Areas
III-E-1-3.3 Authorization to Establish & Maintain Checking Accounts
III-E-1-4.1 Holding Period for the Clearance of Personal Checks
Section 4 Reserved
Section 5 Financial Systems / General Ledger
501 Journal Entries
502 Chartfields
503 Financial System Month End Year End Closing
504 Use of Org Budget Ledgers
505 Use of Project / Grant Budget Ledgers
506 Project Grant Budget Structure
507 Supplemental Ledger Update
508 General Ledger Downtime Processing
Part 1, Chp 1 Establishing or Changing Funds
Part 1, Chp 2 Closing Funds
Part 1, Chp 3 Establishing, Changing or Closing Organizations
Part 1, Chp 4 Establishing, Changing or Closing Heirarchial Organizations
Part 1, Chp 5 Establishing, Changing or Closing Sub-Organizations
Part 1, Chp 6 Establishing, Changing or Closing Objects
III-A-4-1.1 Financial Cut-Off
III-F-1-1.1 Establishing, Closing, or Changing Funds/ Organizations
III-F-2-1.1 Establishing, Closing, or Changing Organization Heirarchies, etc
Section 6 Budgets
III-C-2-1.1 Form 11- Fiscal Approval
III-D-2-1.1 Monitoring Appropriation Overdrafts
Section 7 Accounts Receivable/Billing
701 Establishing and Maintaining Customers
702 Interdepartment Charging Policy
703 Billing Adjustments
704 Billing
705 Receiving Payments Deposits of Monies and Applying Payments
706 Accounts Receivable Downtime Processing
III-O-1-1.1 Record Retention Requirements
III-P-1-1.1 Handwritten Receipt Documents (OCR's)
Section 8 Accounts Payable
801 Establishing or Changing Vendor Information
802 Processing Vouchers
803 Processing Payment and Warrant Distribution
804 Accounts Payable Downtime Processing
805 Sales and Use Tax
806 Warrant Replacements
807 Authorization to Establish and Maintain Checking Accounts
Part V, Chp 2 Establishment & Use of Miscellaneous Vendor Codes
Part VI, Chp 1 Release of County B Warrants to Depart., Spec. Dist. or Agency Employee
Part XII, Chp 2 Signature Stamps
III-B-1-1.1 General Instructions-Claim Preparation Procedure
III-B-1-2.1 Coding Travel Expenditures
III-B-1-2.2 Prior Authorization Requirement for Payment / Reimburse. of Travel Expenses
III-B-1-2.3 Travel Reimbursement-IRS Compliance
III-B-2-1.1 Accounting for Reimbursement of Service
III-B-4-1.1 Warrant Distribution
III-E-1-5.1 Replacement / Review of Forged Warrants
VI-B-2-1.1 Purchase Order Payments
Section 9 Asset Management / Inventories
901 Processing Capital Assets Equipment
902 Asset Management Downtimes Processing
903 Capital Asset Tags
904 Guidelines for Useful Lives
905 Processing Capital Assets Building
906 Processing Capital Assets Infrastructure
907 Processing Capital Assets Land
909 Donated Assets
910 Capital Asset Certification
912 Transfer of Accountability
913 Capitalization Thresholds
915 Basis for Assets
916 Salvage Values
917 Accounting for Capital Leases
919 Accounting for Inventory
922 Asset Retirements
923 Accounting for Modular Furniture
924 Asset Adjustments
929 Accounting for Lease Improvements
Section 10 Purchasing
III-B-3-1.1 Encumbering & Paying Purchase Orders
VI-B-1-1.1 Lease Renewal & Confirmation Purchase Order Procedure
Section 11 Audits
III-A-2-1.1 External Audits & Evaluations, Studies, Reviews & Analyses
III-H-3-1.1 Audit Access to Data in the Data Processing Department
Section 12 Audits& Specialized Accounting Div.
III-P-2-1.1 Accounting for Fees