Fiscal Policy Manual

Unlisted polices are in progress and will be added to this page when completed.

A. APPROPRIATIONS AND BUDGET

• A-1 Budget Changes During Year Process--Revised 07/2022
• A-2 Budget Process--Revised 07/2016

B. BILLING AND COLLECTIONS

• B-1 Discharge of Accountability for Collections--Revised 03/2017
• B-2 Interdepartmental Billings--Revised 03/2017
• B-4 Disaster Claiming--Revised 03/2017
• B-5 Cost Plan--Revised 03/2017

C. CASH AND DEPOSITS

• C-1 Petty Cash--Revised 02/2013
• C-2 Handwritten Receipts--Revised 03/2017
• C-4 Establishment of Outside Bank Accounts (excluding water districts)--Revised 06/2017
• C-5 Bank Account Overdraft Policy--Revised 11/2016
• C-6 Cash Handling--Revised 06/2017 

D. DISBURSEMENTS

• D-3 Bank Wire Transfers--Issued 10/2021
• D-6 Stop Notices--Revised 01/2017

DE. DEBT

• DE-1 Debt Policy--Revised 02/2017

FA. FIXED ASSETS

• FA-1 Accounting for Capital Assets--Revised 04/2023

I. INVESTMENTS

• I-1 Annual Statement of Investment Policy--Revised 06/2016
• I-2 Financial Assistance Guidelines--Revised 06/2016

IA. INTERNAL AUDIT

• IA-1 Audit Charter--Revised 01/2013
• IA-2 CPA Licensing--Revised 07/2010
• IA-4 Internal Audit Division Primary Functions--Revised 02/1988
• IA-5 Approval Levels – Audit Reports--Revised 07/2010

J. JOURNAL VOUCHER TRANSACTIONS

• J-1 Journal Entries--Revised 11/2007

M. MISCELLANEOUS

• M-1 Fiscal Policy Manual Administration-Adopting to or Revising--Revised 08/2016
• M-2 Accounting Service Contracts--Revised 06/2016

P. PROPERTY TAXES

• P-1 Special Assessments Exempt from Paying Direct Charge Fee--Revised 12/2007
• P-3 Teeter and Tax Loss Reserve--Revised 01/2010

PR. PAYROLL

• PR-1 Biweekly Tax Payment Preparation--Revised 04/2017
• PR-2 Quarterly Tax Return Preparation--Revised 04/2017
• PR-4 Biweekly Employee Payroll Disbursement Timing and Wage Statements--Revised 06/2017

R. REVENUE

• R-1 Revenue--Revised 11/2007
• R-2 Credit Cards--Revised 08/2016

RE. REPORTING

• RE-2 Grant Subrecipient Monitoring and Management -- Revised 10/2023
• RE-3 Policies and Procedures for Grants--Revised 10/2023

T. TAX COLLECTION

• T-1 Submission of Claim for Excess Proceeds -- Revised 10/2024