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Procedure No.

Title

Revision Date

A.	APPROPRIATIONS AND BUDGET
1.	Budget Transfers Within a Fund/Agency	DEC 2001
2.	Changes to Appropriations, Estimated Revenues, and Reserves	DEC 2001
3.	Encumbrances	DEC 2000

B.	BILLING AND COLLECTIONS
1.	Billing for Materials & Services on Auditor-Controller Invoices	JAN 2002
2.	Billing Rates and Indirect Costs	SEP 2002
3.	Discharge of Accountability for Collections	AUG 2000
4.	Insufficient Funds Checks	DEC 2000
5.	State-Mandated Costs and Claims for Reimbursement	JUL 2000

C.	CASH AND DEPOSITS
1.	Cash Advance - Revolving Funds	Feb 2002
2.	Cash Difference Fund	FEB 2000
3.	Cash Losses	APR 2005
4.	Deposits	Jan 2012
5.	Handwritten Cash Receipts	APR 2001
6.	Overage Fund	OCT 1999
7.	Revolving Cash Fund	NOV 2000

D.	DISBURSEMENTS
1.	Compensation of County Boards, Commissions and Committees	JUN 2001
2.	New-Duplicate/Canceled Checks and Stop Payments	To Be Rel.

F.	FUNDS AND AGENCIES
1.	Accounting Coding Changes for Major Department/Agency Reorganization	MAY 2000
2.	Contributions to Internal Service & Enterprise Funds	JUL 1984
3.	Requesting Establishment/Deletion of Funds/Agencies	JAN 1999
4.	Fiduciary Funds	Mar 2004

FA.	FIXED ASSETS
1.	Accounting for Lease-Purchases (Capital Leases)	APR 2000
2.	Fixed Asset Expenditure Coding	JUL 1999
3.	Fixed Assets - Depreciation (Auditor-Controller Only)	JUL 1999
4.	Fixed Assets - Equipment	JUN 1999
5.	Physical Inventory of Fixed Assets	DEC 1999
6.	Capital Asset Impairments	MAR 2008

J.	JOURNAL VOUCHER TRANSACTIONS
1.	Cost Applied and Interfund Transactions	MAY 1999
2.	Fiscal Year-End Expenditure and Revenue Accruals	JAN 2001
3.	Journal Voucher Preparation and Review	JAN 2000

M.	MISCELLANEOUS
1.	Authorized Signature List	APR 2000
2.	Jury Duty & Witness Fees Earned by County Employees	JUL 1999
3.	Performance Guaranties and Negotiable Instruments	JUL 1999
4.	Requirements of Elected or Appointed Officials Assuming or Leaving Office	JUN 1999

R.	REVENUE
1.	Escheatment of Unclaimed Money	JAN 1999
2.	Monetary & Property Gifts: Acceptance, Reporting, & Disbursement	MAR 2000
3.	Revenue Policy, Requirements & Responsibilities	OCT 1999

S.	SYSTEMS AND INTERNAL CONTROL
1.	Development of Financial Computer Systems	FEB 2005
2.	Internal Control Systems	SEP 2000

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Accounting Manual

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