California Courts: Reference: Trial Court Financial Policies and Procedures Manual

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Trial Court Financial Policies and Procedures Manual

Trial Court Financial Policies and Procedures Manual, Sixth Edition (Effective July 1, 2006)

All files are in Adobe Acrobat PDF format.

Questions regarding the manual or suggestions for improving the next version of the manual can be directed to Bob Fleshman at (415) 865-7531 or bob.fleshman@jud.ca.gov.

	Cover and Spine
	Introduction
	Table of Contents
	Manual Organization and Structure
Section 1 AOC FIN 1.01 AOC FIN 1.02	Organization Trial Court Organization Responsibilities and Authority
Section 2 AOC FIN 2.01 AOC FIN 2.02	Fiscal Management Financial Management Internal Controls
Section 3 AOC FIN 3.01	Fund Accounting Fund Accounting
Section 4 AOC FIN 4.01 AOC FIN 4.02 AOC FIN 4.03	Budgets Budget Development Budget Monitoring and Reporting Position Management (NEW)
Section 5 AOC FIN 5.01 AOC FIN 5.02 AOC FIN 5.03 AOC FIN 5.04	Accounting Practices Accounting Principles Revenues and Expenditures General Ledger Grant Accounting and Administration
Section 6 AOC FIN 6.01 AOC FIN 6.02	Procurement Procurement Encumbrances
Section 7 AOC FIN 7.01 AOC FIN 7.02 AOC FIN 7.03	Contracts Contracts Memorandums of Understanding Contract Administration
Section 8 AOC FIN 8.01 AOC FIN 8.02 AOC FIN 8.03 AOC FIN 8.04 AOC FIN 8.05	Accounts Payable Vendor Invoice Processing Claim Processing Travel Expense Reimbursement for Trial Court Judges and Employees Petty Cash Business Meal Expense Guidelines (NEW)
Section 9 AOC FIN 9.01	Fixed Assets Fixed Asset Management
Section 10 AOC FIN 10.01 AOC FIN 10.02	Cash Collections Revenue Collection and Distribution Cash Handling
Section 11 AOC FIN 11.01	Audits Audits
Section 12 AOC FIN 12.01	Record Retention Record Retention
Section 13 AOC FIN 13.01 AOC FIN 13.02	Banking and Treasury Banking Services Investment Policy (In process)
Section 14 AOC FIN 14.01	Security Court Security
Section 15	Uniform Civil Fees (In process)
Section 16 AOC FIN 16.01 AOC FIN 16.02 AOC FIN 16.03	Miscellaneous Gifts of Personal Property Indirect Cost Rate Proposal (ICRP) (NEW) Escheatment (In process)
Appendix	Chart of Accounts: Objects of Expenditure, Quarterly Report of Revenues, and Budget Program (PECT) Structure
	Glossary
	Index

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