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RESOLUTION
RE: ADOPTION OF ADMINISTRATIVE MANUAL SECTION ON ACCOUNTING POLICIES AND
PROCEDURES AND INCORPORATION OF SAID SECTION INTO THE ADMINISTRATIVE
MANUAL.
WHEREAS, the Board of County Commissioners of Weld County, Colorado,
pursuant to Colorado Statute and the Weld County Home Rule Charter, is vested
with the authority of administering the affairs of Weld County, Colorado, and
WHEREAS, the Director of Finance and Administration has prepared and
presented to the Board of County Commissioners the Accounting Policies and
Procedures, dated March 31, 1983, and
WHEREAS, the Board of County Commissioners deems it advisable to adopt
the above Accounting Policies and Procedures section of the Administrative
Manual dated March 31, 1983, and further, to incorporate said section into the
Administrative Manual.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of
Weld County that the above Accounting Policies and Procedures section of the
Administrative Manual be, and hereby are, adopted.
BE IT FURTHER RESOLVED by the Board of County Commissioners that said
section shall be incorporated into the Administrative Manual and published by
the Director of Finance and Administration for dissemination to all County
Departments.
The above and foregoing resolution was, on motion duly made and seconded,
adopted by the following vote on the 20th day of April, A.D. , 1983.
�'j� www,,, BOARD OF COUNTY COMMISSIONERS
ATTEST " ! � �J� AIL - WELD COUNTY, COLO/Weld County Clerk and Recorder / l 7
and Clerk to the Board Ch ek Carlson, C airman
BY:, y t� 1 ,� �2 rtin, Pro Tem
Deputy County Clerk _Ste e /'1
Ai:prove as to form: Gene Brantner
C9
/ er7'��✓��,_.. `.K ± ..,;may%--
6-JYJ�� 0 Norman Carlson
ounty Attorney
as�
T�Ca que 'net
Jbon
831066
DAY FILE: April 20, 1983
/ POLICIES AND PROCEDURESdowtul
f Ana Ilse.0--1C.
���I it l*, Section Accounting Manual
Subject Table of Contents
W`CU ® , Ate Date 3/31/83 Page 1
TABLE OF CONTENTS
Page
STATEMENT OF POLICY 3
UNIFORM CLASSIFICATION CHART OF ACCOUNTS:
Summary of Funds . .. . . . . . . . ... .. . . . 11
Summary-of Balance Sheet Accounts. . . . . . . . . . . . . 14
'Summary of Revenue Accounts . . . . . . . . . .. .. 18
Summary of Departments by Functions . . • . . . . 24
Object of Expenditures Classification . . • . . . 30
Accounts withix;Related Definitions . . . . . . . 39
Classification .by Object (Alphabetical) . .` » • . ;. . . . 52
ACCOUNTS ,PAYABLE:
PROCESSING OF :PAYMENTS TO VENDORS . . . . . • . . . 56
HOW TO PREPARE,AN INPUT DOCUMENT . 60
HOW,TO .PREPARE ,A PERSONAL EXPENSE CLAIM FORM . 62
' `HOW TO PREPARE A VENDOR MASTER REVISION FORM . . . . . . . 63
!WARRANT CONTROL 64
f -
GENERAL FUND CLAIM FORM 68
SOCIAL SERVICES CLAIM FORM 69
RE .ISSUANCE OF WARRANTS • . . . . . 70'
PETTY CASH FUNDS 71
CHANGE FUNDS 73
REVOLVING FUND 74
CASH RECEIPTS 75
POLICIES AND PROCEDURES
f �
WP
1 L ,1 Section Accounting Manual LL
Subject Table of Contents 7
O Page 2
CO '0 , ADO Date 3/31/83
•
WELD COUNTY INVOICE FORM 78
HOW TO PREPARE A DEPOSIT PERMIT FORM • 79
TREASURER'S'DEPOSIT PERMIT FORM 80
INTER-FUND TRANSFERS . . .. . . . . . . . . . . . . 81
INTERNAL SERVICE CHARGES:
PRINTING & SUPPLY 83
DATA PROCESSING . . . . . . . . . . . . . . . . . 85
MONTH-END CLOSE 86
WELD FINANCE ON-LINE INQUIRY SUBSYSTEM . . . . . . . . . . . . 104
POLICIES AND PROCEDURES
Section Accounting Manual
• �
Subject Statement of Policy
Wags
Date 3/31/83 Page 3
COLOSTATEMENT OF POLICY
The accounting and- reporting policies of Weld County, Colorado conform to
generally acceptedL accounting principles as set forth by the American
Institute of Certified Public Accountants and the National Council on
Governmental Accounting. The following is a summary of significant
accounting policies;
BASIS OF PRESENTATION:
Each fund is an independent fiscal and accounting entity with a
self—balancing set of accounts recording cash and other financial
resources : together with all related liabilities, residual
equities And balances which are segregated for the purpose of
carrying on specific activities or attaining certain objectives
in accordance with special regulations, restrictions, or
limitatidns. In addition to the funds, a self-balancing account
group is established to account for the ,,general fixed assets of
the County. The various funds are grouped into six generic fund
types under three broad fund categories as follows:
GOVERNMENTAL FUNDS:
All governmental funds and expendable trust funds are
accounted for on a spending or "financial flow" measurement
Locus. This means that only current assets and current
liabilities are generally included :on their balance sheets.
Their reported fund balance (net current - assets) is
considered a measure of "available, spendable resources".
Governmental fund operating statements present increases
(revenue and other financing sources) and decreases
(expenditures and other financing,, uses) in net current
assets. Accordingly, they are said to present a summary of
sources and uses of "available spendable resources" during a
period.
General Fund:
The General Fund accounts for all financial
transactions of the County that are not properly
accounted for in other funds. Ordinary operations of
the County such as public safety, county administration
POLICIES AND PROCEDURES
't Section Accounting Manual
hiltSubject Statement of Policy )
COLORADO Date 3/31/83 Page 4
and other activities financed . from taxes and general
revenue are reflected in this fund.
Special Revenue Funds:
_ Special Revenue .Funds are established to .account for
taxes or other earmarked revenue of the County which
finance specified activities - as required by law or
administrative action.
Capital Projects Funds: -
Capital Projects Funds are established to account for
financial resources used for =the :acquisition or im-
provement of the capital facilities of;:the-County.
Special Assessment .Funds:
Special assessment funds-are: :used to account for the
financing of 'public :improvements or services -deemed to
benefit the properties .against which special
assessments are levied.
PROPRIETARY FUNDS:
All proprietary funds and pension trust funds are accounted
for on a cost of services or "capital maintenance"
measurement focus. This means that all assets and all
liabilities (whether current or noncurrent) associated with
their activity are included ontheir balance sheets. Their
reported fund equity (net total 'assets) is segregated into
contributed capital and retained earnings components.
Proprietary fund "type operating statements present increases
(revenue) and decreases (expenses) -in net total assets.
Internal Service Funds:
Internal Service Funds are established to account for
goods and services -provided to other departments of the
County on a cost-reimbursement basis.
FIDUCIARY FUNDS:
Trust and Agency Funds:
Trust and Agency Funds are established to record trans-
actions relating to assets held by the County in the
capacity of trustee, custodian or agent for
tt POLICIES AND PR-OCEDURES
Section Accounting Manual
Subject Statement of Policy
a le
COLDRADO Date 3/31/83 Page s
;individuals, governmental entities and non-public
;r- organizations. These include expendable trust, pension
-trust and agency funds.
The-General Purpose Financial Statements present a combined
overview of all generic-fund types and account groups of the
County.
FIXED ASSETS,.AL0NG-TERM LIABILITIES AND LONG-TERM RECEIVABLES:
The accounting and reporting treatment applied to the fixed
assets .and long-term liabilities associated with a fund are
determined≥by its measurement focus as discussed above.
All fixed assets are valued at historical cost or estimated
historical cost if actual historical :cost is not available.
Donated :fixed assets are valued at their estimated fair value on
the date donated.
Fixed assets used in -governmental fund type operations (general
fixed assets) are accounted for in the General Fixed Assets
Account;`'Qroup, .rather than in -governmental funds. Acquisitions
of general fixed assets are recorded as capital outlay
' expenditures within the governmental ;`cfunds. Public domain
("infrastructure") general fixed assets consisting of roads,
bridges rand :rights-of-way are not capitalized. No depreciation
is taken`snn general fixed assets.
Depreciation of all exhaustible fixed assets used by proprietary
funds Is -charged as an expense against their operations.
Accumulated depreciation is reported on--proprietary fund balance
sheets.-- - Depreciation is determined using the straight line
method over the estimated useful lives, as follows:
Buildings - 30 years
Land Improvements 20 years
Equipment and furniture 3-10 years
Weld County has no long-term liabilities -expected to be financed
from governmental funds. If such liabilities existed, they would
be accounted for in the General Long-Term Debt Account Group, not
in the governmental funds.
1
POLICIES AND PROCEDURES
�A '1 Section Accounting Manual
Subject Statement of Policy
COLORADO Date 3/31/83 Page 6
Noncurrent portions of long-term receivables due to governmental
`funds ;are reported on their balance sheets, in spite of their
spending measurement .focus. Special reporting treatments are
used to indicate, however, that they should not be considered
"available spendable resources," since! -they do not represent net
current assets. , Recognition of governmental fund type revenue
represented by noncurrent receivables ;is deferred until they
become current receivables. Noncurrent portions of long-term
loans receivable are offset by fund balance reserve accounts.
Basis- of Accounting refers to when revenue and expenditures or
'expenses are recognized in the accounts and reported in the
financial statements. Basis of accounting .relates to the timing
of the measurements made, regardless of the measurement focus
applied:.
:The governmental funds and expendable 'trust funds utilize the
modified accrual basis of accounting. Under this method revenue
is recognized in the year in which it becomes both measurable and
availablle as net current assets.
`:Revenue susceptible to accrual, that is; measurable and available
-to finance the County's operations, or. .of a material amount and
not received at the normal time of receipt primarily consists of
1) state highway users tax; 2) revenueJ.:sharing entitlements; 3)
property taxes, assessed in one year:-and payable in subsequent
year; and 4) various routinely provided services (ambulance and
health department).
Expenditures are generally recorded when the related fund liabi-
lity is incurred. An exception to this general rule is that
accumulated unpaid sick pay is not accrued.
Proprietary funds and pension trust funds follow the accrual
basis of accounting whereby revenue is recognized in the year in
which it is earned and becomes measurable. Expenses are recorded
when liabilities are incurred.
Agency funds are custodial in nature (assets equal liabilities)
and do not involve measurement of results of operations.
Unbilled charges for services are recorded in the appropriate
funds at year end.
POLICIES AND PROCEDURES
V 1
��� 'l ' , Section Accounting Manual
Subject Statement of Policy
: :
�® - 6B/. - t o Date 3/31/83 Page 7
ENCUMBRANCES:
Weld County utilizes the -encumbrance method of recording commit-
ments related to unperformed contracts- for goods and services.
Under this method., outstanding encumbrances at year end are
recorded as a reservation of _fund balance ..since they do not
constitute expenditures or liabilities. '.An appropriation is made
in the ;subsequent year to provide authority to complete the
transaction.
BUDGET:;
An annual budget and appropriation ordinance is adopted by the
Board of .''County Commissioners in accordance with the Colorado
State Budget Act and -Weld County,Tome Rule Charter. The budget
is prepared :on a basis consistent with ,generally accepted .
accounting principles for all governmental, 'proprietary and -
-expendable .trust funds. The :accounting system is -employed as a
budgetary management control device during the year to monitor
the individual departments (level .of, classification which
expenditures may not legally exceed appropriations). All annual
appropriations lapse at year end..
The Director of Finance and Administration is authorized to
transfer budgeted.amounts within departments of each fund. Any
revisionsthat alter the total appropriation for each'.department
must be approved by the County Commissioners through a
supplemental appropriation ordinance. -
INVESTMENTS.:
Investments of the pension trust funds are stated at the lower of
cost or market.
PROPERTY TAXES:
Property- 'taxes attach as an enforceable lien on property as of
January 1.. Taxes are levied on- January: 1 and payable in two
installments on March 1 and August 1, or in full on April 30.
The County, through the Weld County Treasurer, bills and collects
its own property taxes as well as property taxes for all school
districts, cities and towns and special districts located within
the county. In accordance with Section 14-7 of the Weld County
POLICIES AND PROCEDURES it 1...:
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1,4 ti Section Accounting Manual
Subject Statement of Policy Lmm
Date 3/31/83 Page 8
• ho oRADO
Home Rule Charter, all ad valorem tax levies for county purposes,
when applied to the total valuation for assessment of the County,
shall be reduced so _as to prohibit the levying of a greater
amount of tax revenue than was levied from ad valorem taxation in
the preceding year, plus five per cent (5%), except to provide
for the payment of bonds and interest. The Board of County
Commissioners may submit the question of an increased levy to the
County:Council, and if in the opinion aka majority of the County
Council the county is in need of additional funds, the Council
may grant an increased levy for the county in such amount as it
deems appropriate, and the county is authorized to make such
increased levy.
However;; no such excess levy shall be granted .which will allow a
greater' revenue than would be produced,''by applying the previous
year mill levy to the current years assessed valuation. If the
County`Council does not grant an increased levy, or the increase
is beyond that which the council is authorized to grant, the
question may be submitted to the qualified electors of the county
at a general or special election called-for that purpose.
Unless authorized by the State Division of Local Government
Section 26-1-125, Colorado Revised :Statutes (C.R.S.) 1973,
restricts the maximum mill levy for the Social Services Fund to
2.50 mills. Section 25-3-30, C.R,S. 1973 restricts the Weld
County General Hospital Trust Fund to 3.00 mills each year.
Section' 30-25-201, C.R.S. 1973, formerly restricting the General
Fund mill levy was repealed effective June 19, 1981.
Any one capital project requiring a capital expenditure out of
funds procured by ad valorem taxation equal to a three mill levy
for three years, shall be prohibited unless approved by a
majority vote of the qualified electors at a general or special
election per Section 14-8 of the Weld County Home Rule Charter.
INVENTORIES:
Inventories of governmental funds, which consist of expendable
materials held for consumption, are stated at the lower of cost
or market, determined by the first-in, first-out method. These
funds follow the consumption method of accounting whereby
expenditures are recorded at the time the inventory items are
used.
POLICIES AND PROCEDURES
cif\ 141,
a Section Accounting Manual
� �� $UbjeCt Statement of Policy
COLORADODdte 3/31/83 Page 9
•
Inventories of proprietary funds are recorded at the lower of
cost or -market. Cost is determined by the average cost method.
INTERFUND TRANSACTIONS:
Interfund" transactions resulting from reimbursements, operating
transfers, and charges for services rendered, are recorded as due
to or due from other county funds.
Residual ;equity transfers represent nonrecurring or nonroutine
transfers of equity between funds. All :other interfund 'transfers
are recorded as operating transfers. Authority for the Interfund
Process was granted by resolution on December '20, 1978.
ADVANCE TO OTHER .FUNDS:
Non-current portions of long-term interfund 'loans receivable
(reported in "Advance to" asset accounts)':are equally offset by a
fund balance reserve account which indicates thatthey do not
constitute "available spendable resources" since -they_:are not a
component of net current assets. Current portions of long-term
interfund loans receivable (reported `:in "Due From" asset
accounts). are considered "available spendable resources".
SICK-LEAVE AND VACATION PAY:
Sick-leave is earned when vested but recorded as an expenditure
upon payment. In the event of retirement or termination, an
employee' is paid for 50% of accumulated ?sick-leave -hours up to
the equivalent of one month.
Unused vacation time is forfeited annually at December 31.
DESIGNATED FUND BALANCE:
Fund balance designated for subsequent year's expenditures repre-
sents fund balance commitments for appropriated expenditures in
excess of anticipated revenue for the year ending December 31.
POLICIES AND PROCEDURES
li Vic e Section Accounting Manual
II Subject Statement of Policy
COLORADO Date 3/31/83 Page io
GRANT REVENUE:
Grant revenue is recognized to the .. extent of expenditures
incurred. The portion of the`;total grant which has not been
spent is reflected as unexpended grant revenue and is represented
by cash and receivables, less :related liabilities.
NON-FEDERAL IN-KIND CONTRIBUTIONS:
Volunteers assist the various federally funded programs of the
Human Resources Fund (a .special in providing trans-
portation and various other program functions. The volunteer
labor is recognized as a contributed revenue at minimum wage per
hour. Certain volunteer labor is recorded at higher rates based
upon the individual's professional-experience. Volunteer mileage
is recorded at 2Oc per mile. Donated food, clothing, and other
goods are recognized as.contributed revenue -at their fair market
value. Included as a separate program,are the offsetting in-kind
expenditures.
POLICIES AND PROCEDURES
r (lei
ev ti
(l Section Accounting Manual
Subject Uniform Classification Chart -of Accounts
COLORADO Date 3/31/83 Page 11
"UNIFORM CLASSIFICATION OF ACCOUNTS
SUMMARY OF FUNDS
GENERAL FUND GROUP :01
01 GENERAL FUND
SPECIAL REVENUE FUND GROUP (10 - 29)
11 ROAD ANO BRIDGE FUND
12 SOCIAL SERVICES FUND
13 OLD AGE EENSION FUND
14 REVENUE '.:SHARING FUND
15 CONSERVATION FUND
16 CONTINGENT FUND
19 HEALTH SERVICES FUND
20 LIBRARY:`FUND
21 HUMAN RESOURCES FUND
22 SOLID WASTE FUND
23 SUBDIVISION PARK FUND
CAPITAL FUND GROUP `(30 - 39)
30
31 HOSPITAL .CAPITAL
32
33 PUBLIC WORKS COUNTY BUILDINGS CAPITAL
34
35
36
37
38
39
/
POLICIES AND PROCEDURES
-D a` I.-#
a Section Accounting Manual
ill , C)
1
Subject Uniform Classification Chart of Accounts
COLD
Date 3/31/83 Page 12
DEBT SERVICE FUND GROUP (40 - 49)
40 DEBT SERVICE
41
42
43
44
45
46
47
48
49
SPECIAL ASSESSMENT FUND GROUP (50 - 59)
50 ELMORE 'ROAD
51
52
53
54
55
56
57
58
59
INTERNAL SERVICE/ENTERPRISE FUND GROUP (60 - 69)
60
61 MOTOR POOL SERVICE FUND
62
63
64 PRINTING AND SUPPLY SERVICE FUND
65 COMPUTER SERVICE FUND
66 INSURANCE SERVICE FUND
67
68
69
POLICIES AND PROCEDURES
ItSt Apt, Section Accounting Manual
Subject Uniform Classification Chart of Accounts
°
Date 3/31/83 Page 13
re ° •RADO
AGENCY FUND GROUP (70 79)
70
71 PAYROLL AGENCY FUND
72 HOSPITAL AGENCY FUND
73 TREASURER'S AGENCY FUND
74 SECTION 'S HOUSING
75
76
77
78
79
TRUST/AGENCY FUND GROUP
80. PENSION TRUST FUND
81 HOSPITAL EXPENDABLE TRUST FUND
82 GREELEY VIDEO INC. TRUST FUND
83 HEALTH INSURANCE TRUST FUND
84
85 ANTELOPE HILLS TRUST FUND
86 •
87
88
89
GROUP OF ACCOUNTS FUND GROUP (90 - 99)
90 SUPPLY INVENTORY
91 PRINTING INVENTORY
92
93
94
95
96
97
98 GENERAL FIXED ASSET GROUP OF ACCOUNTS
99
POLICIES AND PROCEDURES
( Ic7 \\ Section Accounting Manual
IIISubject Uniform Classification Chart of Accounts 1 t
( LORADO Date 3/31/83 Page 14
SUMMARY OF BALANCE SHEET ACCOUNTS
1000 CURRENT ASSETS, INVESTMENTS AND OTHER ASSETS
1600 PROPERTY AND EQUIPMENT
1800 OTHER DEBITS
2000 CURRENT LIABILITIES AND DEFERRED CHARGES
2300 LONG-TERM LIABILITIES
FUND EQUITY:
2500 CONTRIBUTED CAPITAL
2600 INVESTMENT IN GENERAL FIXED ASSETS
2700 RETAINED EARNINGS
2800 FUND BALANCES
POLICIES AND PROCEDU -RES
734 p Section Accounting Manual
Subject Uniform Classification Chart of Accounts
lle
F s e� ADO Date 3/31/83 Page 15
1000 CURRENT -ASSETS, INVESTMENTS AND OTHER ASSETS
1010 Petty Cash Funds
1011 Change Funds
1020 Cash `in Bank (Checking Account)
1031 Cash on Deposit with County Treasurer
1032 Cash on Deposit •- Paying Agent
1041 Savings Accounts
1042 Temporary Cash Investments
1043 Marketable Securities
1044 Mortgages
1045 Trust Funds
1050 Taxes Receivable
1060 Provisions for Uncollectible'Accounts - Cr.
1150 Customer Accounts Receivable
1160 Provision for Uncollectible Accounts - Cr.
1170 Other Accounts Receivable
1180 Grants Receivable
1210 Notes Receivable
1.230 Special Assessments Receivable
1310 Due :from Other Funds
1320 Due from Other Governments
1330 Advances to Other Funds
1350 Interest Receivable on Investments
1410 Inventory of Materials and Supplies
1420 Inventory of .Stores for Resale
1510 Investments (Long-Term)
1550 Prepaid Expenses
1570 Unamortized Discounts on Bonds Sold-
(offset against bonds payable)
1580 Other Assets
1600 PROPERTY AND EQUIPMENT
1610 Land, Right-of-Way, Water Rights
1630 Buildings and Improvements
1640 General Equipment
1641 Office Furniture
1642 Equipment
1643 Lab Equipment
1650 Transportation Equipment
1670 Construction Work in Progress
POLICIES AND PROCEDURES
/(; ;>\
Section Accounting Manual11
1 Subject Uniform Classification Chart of Accounts
Date ' 3/31/83 Page 16
COLORADO
1690 Accumulated Provisions for Depreciation - General
1691 Office
1692 Equipment
1693 Lab Equipment
1800 r- OTHER DEBTS
1810 Amount Available in Debt Service Funds
1820 Amount to be provided
2000 CURRENT LIABILITIES AND DEFERRED CHARGES
2010 Vouchers Payable
/020 Accounts Payable
2050 Notes Payable
2060 Contracts Payable.
2070 Due to Other Funds
2080 Due to Other Governments
/110 Matured Bonds Payable
2150 Accrued Interest Payable
2160 Accrued Wages
2170 SPayroll :Taxes and Other Deductions.Payable
2180 Accrued Vacation and Sick Leave Payable
2200 Customer Deposits
2210 Customer Advances for Construction -
2220 Deferred Revenues
2221 Deferred Property Taxes
2223 Deferred Grant Revenues
2240 Unamortized Premium on Debt
2300 LONG-TERM LIABILITIES
2310 Bonds Payable
2360 Advance from Other Funds
2370 Lease-Purchase Agreements
2380 Installment Purchase Contracts
2390 Other Long-Term Debt
POLICIES AND PROCEDURES
`
section Accounting Manual •
Wr ' Subject ' uniform Classification Chart of Accounts
�COLORADO Date 3/3L/83 Page 17
FUND EQUITY
2500 CONTRIBUTED CAPITAL
.2520 Contributions
2521 Contributions in Aid of Construction ` -
2600 INVESTMENT IN GENERAL FIXED ASSETS
2700 RETAINED .EARNINGS
2721 Reserved (appropriated)
2722 Unreserved (unappropriated)
2800 FUNDiBALANCES
2810 Reserve for Encumbrances
2820. Reserve for Inventory of Supplies
2830 Reserve for Advances to Other Funds
2860 Reservefor Employees' Retirement Systems
2870 - Unreserved
2871 Designated for Debt Service
2872 Des*gnated for Subsequent Years' Expenditures
2873 UndeBignated
i
POLICIES AND PROCEDURES
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- Section Accounting Manual
! Subject Uniform Classification Chart of Accounts e COLORADO Date 3/37 /83 Page 18
UNIFORM CLASSIFICATION OF ACCOUNTS
SUMMARY OF REVENUE ACCOUNTS
3100 TAXES
3200 LICENSES AND PERMITS
3300 INTERGOVERNMENTAL REVENUE
3400 CHARGES FOR SERVICES
3500 FINES AND FORFEITS
3600 MISCELLANEOUS REVENUES
3700 TRANSFERS FROM OTHER FUNDS
3800 FEE ACCOUNTS
3900 OTHER FINANCING SOURCES
NOTE: The above revenue account titles,, except for the
fee accounts, represent the minimum prescribed
reporting necessary for local governments in
Colorado in conformity with generally accepted
accounting principles as set forth in the NCGA
Statement 1.
POLICIES AND PROCEDURES
4
st 14
Section Accounting Manual
aleSubject Uniform Classification Chart .of Accounts
COLORADO Date 3/31/83 Page 19
3100 TAXES
3100 General Property Taxes
3120 Specific Ownership Taxes
3121 Severance Taxes
3130 General Sales and Use Taxes
3142 Tabacco Products
3160- Franchise Taxes or Business Tax
3190 Penalties and Interest on Delinquent 'Taxes
3191 Penalties
3192 Interest
3200 ' LICENSES AND PERMITS
3210 Business Licenses and Permits
3211 Liquor Licenses (Local Government share only)
3212 Health
3213 Police Protective
3214 Corporations in General
3215 Public Utilities
3216 Planning Permits
3217 Amusements
3218 Security
3219 Other
3220 Non-Business Licenses and Permits
3221 Building Permits
3222 Motor-Vehicle Licenses
3223 Motor Vehicle Titles
3224 Electrical Permits
3225 Marriage Licenses
3226 Burial Permits
3227 Animal Licenses
3228 Street and Curb Permits
3229 Other - Aircraft Registrations.
3230 Moving Permits
POLICIES AND PROCEDURES
.4 1 \ Section Accounting Manual �.
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Subject. Uniform Classification Chartof Accounts
COLORADO Date 3/31/83 Page 20
3300 INTERGOVERNMENTAL REVENUE
3310 Federal Grants
3320 Federal Shared Revenues
3321 Federal Revenue Sharing
3322 Matching Funds — Snow and Gravel
3323 Mineral Leasing (BLM)
3324 Grazing Act (BLM)
3325 Sale of Materials (BLM)
3328 Antirecession
3329 Other
3330 Payments in Lieu of Taxes
3340 State Grants
3341 Direct Assistance
3342 Judicial
3343 Highways and Streets.
3344 Sanitation
3345 Health
3346 Welfare (Social Services)
3347 Culture - Recreation
3348 District Attorney
3349 Veterans Office
3350 State Shared Revenues
3351 Additional Motor Vehicle Registration:'Fee
3352 Highway User Tax Fund
3370 Other Governmental Units
3371 Counties
3372 Cities and Towns t
3373 School District
3374 Special Districts
3400 CHARGES FOR SERVICES
3410 General Government
3411 Court Costs, Fees and Charges. (Do not include
fines or forfeits)
3412 Recording of Legal Instruments
3413 Zoning and Subdivision Fees
3414 Plan Checking Fees
3415 Sale of Maps and Publications
3418 Charges for Services
3419 Sales of Supplies
/f( POLICIES AND PROCEDURES
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IISubject Uniform Classification-Chart- of Accounts
COLORADO Date 3/31/83 Page 21
3420 Public Safety
3421 Special Police Services
3422 Special Fire Protection Services
3424 Protective Inspection Fees
3429 Rescue Unit Fee
3430 Highways and Streets
3431 Street, Sidewalk, and Curb Repairs
3432 Parking
3433 Street Lighting Charges
3435 Highway and Street Permits
3450 Health
3451 Vital Statistics
3452 Health Inspection-Fees
3453 Lab 'Fees
3454 Clinic Fees
3455 Meat Inspection
3456 Septic
3470 Culture - Recreation
3474 Park and Recreation Fees
3475 Exhibition Hall Use Fees
3476 Library Use Fees (not fines)
3479 County Fair
3480 Refuse Disposal
3481 Landfill Surcharge
3482 Weed Spraying
3500 FINES AND FORFEITS
3520 Library Fines
3530 Other
3600 MISCELLANEOUS REVENUE
3610 Earnings on Deposits and Investments '
3620 Rents and Royalties
3621 Rents from Land
3622 Rents from Buildings
3623 Royalties
3624 Rents, Equipment
3625 Depreciation
POLICIES AND PROCEDURES
-DO Section Accounting Manual
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3630 Special Assessments
3631 A-87 Cost Plan
3632 Data Processing
3640 Refunds of Expenditures
3641 Motor Fuel Taxes
3642 Other
3670 Contributions and Donations
3671 Contributions from Public Enterprises
3672 Donations from Private Sources
3673 In-Kind
3680 Other
3700 TRANSFERS FROM OTHER FUNDS
3710 Appropriation Grants-In-Aid
3720 Excess Revenue or Earnings
3730 Surplus Funds — Completed Projects
3740 Other Operating Transfers
3800 - FEE:ACCOUNTS
3820 Sheriff's Fees
3821 Service of Process
3822 Travel
3823 Other Fees
3830 County Clerk's Fees
3831 Recording
3832 Motor Vehicle
3833 Acknowledgements
3834 Marriage Licenses
3835 Certified Copies
3836 Clerk Hire
3840 County Treasurer's Commissions and Fees
3841 Tax Collections
3842 Certificates of Purchase and Redemption
3843 Treasurer's Deeds
3844 Advertising
3850 Assessor's Fees
3890 Public Trustee's Deeds
POLICIES AND PROCEDURES
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W!ORAc
utClassification Chart- of Accounts
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3900 OTHER FINANCING SOURCES
39.10 Sales of and Compensation for Loss of Fixed Assets
3911 Sales of Assets
39.12 Compensation for Loss
3930 Proceeds of General Long-Term Debt
3931 General Obligation Bond Proceeds
' 3933` Inception of Lease-Purchase Agreement
3934 Inception of Installment Purchase Contract
POLICIES AND PROCEDURES
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• •$ADO
UNIFORM CLASSIFICATION OF ACCOUNTS
SUMMARY OF
DEPARTMENTS BY FUNCTIONS
0001 NON-DEPARTMENTAL
1000 GENERAL GOVERNMENT (100O- 1999)
2000 PUBLIC SAFETY (2000 - 2999)
3000 PUBLIC WORKS (300O- 3999)
4000 PUBLIC HEALTH AND WELFARE (4000 - 4999)
5000 CULTURE AND RECREATION (5000 -5999)
6100 CONSERVATION OF NATURAL RESOURCES (6100 - 6299)
6300 URBAN REDEVELOPMENT AND HOUSING (630O - 6499)
6500 ECONOMIC DEVELOPMENT AND ASSISTANCE (6500 - 6599)
6600 ECONOMIC OPPORTUNITY (6600 - 6999)
7000 DEBT SERVICE (7000 - 7999)
8000 INTRAGOVERNMENTAL SERVICES (8000 - 8999)
9000 MISCELLANEOUS (9000 - 9499)
9500 TRANSFERS (9500 - 9799)
9800 COST OF SALES (9800 - 9999)
NOTE: The above expenditure account titles represent
the minimum prescribed reporting necessary for
local governments in Colorado in conformity with
generally accepted accounting principles as set
forth in the NCGA Statement 1..
t/ POLICIES AND PROCEDURES
3$ S� lsi Section Accounting Manual
Subject Uniform Classification Chart of Accounts
COLORADO Date 3/31/83 Page 25
0001 NON-DEPARTMENTAL
100 GENERAL .GOVERNMENT
101 County Commissioners
1011 H Office of the Board
1012 County Attorney
1013 Public Trustee
1014 Planning and Zoning
102 County Clerk and Recorder
1021 County Clerk
1023 Motor Vehicle
1025 Elections and Registration
103_ County Treasurer
1031 County Treasurer
104 County Assessor
1041 County Assessor
106 Maintenance of Buildings and Plant
1061 Maintenance of Buildings/Grounds
111 . Legislative
1110 County Council
112 Judicial
1123 District Attorney
115 Administration
1151 Financial Administration
1152 General Accounting
1155 Printing/Supplies
1153 Purchasing
f) POLICIES AND P "ROCEDURES
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1154 Personnel
119 Other
1191 Data Processing
1192 PBX - Phone Service
1941 Acquisitions
1942 Lands
1943 Land Improvements
1944 Buildings -
1945 Equipment
200 PUBLIC SAFETY
210 Law Enforcement
2110 Sheriff Administration
2111 Crime Control and Investigation
2112 Possee/Special Deputies
2150 Communications Services
2160 Ambulance Services
2180 County Coroner
230 Correction
2310 Correctional .Administration
240 Protective Inspection
2420 Building Inspection
290 Other Protection
2910 Civil Defense
2930 Traffic Engineering
2960 Predatory Animal Control
2970 Fire Control
2980 Animal Control
2990 Pest/Weed Control
300 PUBLIC WORKS
310 Highways and Streets
POLICIES AND PROCEDURES
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5COLOR,A33O
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3111 Rights—of—Way
3120 Preliminary and Construction Engineering..
313 Construction
3131 "Roadway Construction
3132 Bridge Construction
3140 Maintenance of Condition
3160 Traffic Services
3170 Highway Equipment
3180 Administration
3182. -" General Engineering
3190 Other Public Works
320 Sanitation
3240 I, Waste Disposal
3400 Extension Services
3700 , Veterans Office
3800 Public Parking
3900 Airport
400 HEALTH °AND WELFARE
410 Health
.4110 Public Health Administration
4120 Vital Statistics
4130 Health Education
-4140 Nursing
4150 ARRC
4170 Environmental Health
4180 H Lab
4190 Mental Health
440 Public Welfare (Social Services) '
4410 Administration
4411 IV-D Administration
4420 Institutional Care
4430 Direct Assistance
4431 General Assistance
4432 Aid to the Blind
POLICIES . AND •PROCEDURES
Section - Accounting Manual _.
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COLORADO
4433 Aid to Dependent Children
4434 Aid to the Needy Disabled
4435 Child Welfare
4436 Title XX
4437 Day Care
4438 Medicaid Transportation
4439 Service Payments
4440 Old Age Pension
4450 Vendor Welfare Payments
4460 LEAP
4470 I.R.A.
500 CULTURE -- RECREATION
5140 Exhibition Building
520 Parks
5220 Missile Site Park
.550 Libraries
5510 Library Administration
5520 SARC
5530 Payment For Lending
5540 Clearing
5700 County Fair
610 CONSERVATION OF NATURAL RESOURCES
:6120 Northern Colorado Research Center
6160 Greeley West Soil Conservation
6520 Economic Development
6600 Job Corps
700 DEBT SERVICE
7010 Bond Principal
7020 Interest Payments
800 INTERGOVERNMENTAL COOPERATION OUTLAYS
8010 Grants-in-Aid to Cities and Towns
POLICIES AND PROCEDURES
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COLORADO Date 3/31/83 Page 29
8030 Grants-in-Aid
900 MISCELLANEOUS
9020 Other
950 TRANSFERS TO OTHER FUNDS
9510 Appropriation Grants-in-Aid
9540 i Other Operating Transfers
980 COST OF SALES
9801 Purchase of material
POLICIES AND PROCEDURES
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IVi) Subject Uniform Classification Chart of Accounts
COLORADO
Date 3/31/83 Page 30 A i
UNIFORM CLASSIFICATION OF ACCOUNTS
OBJECT EXPENDITURES CLASSIFICATION
6100 PERSONAL SERVICES: This is a basic classification of .
expenditure by',object for services
rendered by officers and employees
of the governmental unit, in—
cluding related benefits and
employer's contributions.
6200 SUPPLIES: This is a basic classification of
expenditures by', object for articles
and commodities'zwhich .are purchased
for consumption or resale and are
materially altered when used.
6300 PURCHASED SERVICES: This is a basic classification by
object for services other than
Personal Services which are
required by the governmental unit
in the administration of its
assigned functions or which are
legally or morally obligatory on
the government unit.
6400 BUILDING MATERIALS: This is a basic classification by
object for all materials related to
building.
6500 FIXED CHARGES: This is a basic classification by
object for charges that are mainly
fixed from period to period and
cannot be classified under another
object.
6600 DEBT SERVICE: This is a basic classification of
expenditures by object representing
outlays for the repayment of debt
and for related charges.
H . POLICIES AND PROCEDURES
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COLORADO Date 3/31/83 Page 31
6700 GRANTS, CONTRIBUTIONS,
INDEMNITIES AND OTHER: This is a basic classification of
expenditures byobject for payments
made to institutions or civic
organizations.
6800 INTERGOVERNMENTAL SUPPORT
SERVICES: This is -a basic classification of
expenditure by•=;object zfor services
rendered by :other governmental
units .or bodies which your
governmental unit has a
responsibility-to finance.
6850 INTER-DEPARTMENTAL
CHARGES: This is -a basic classification by
object . of <charges for services
performed by one department, which
allocates its .costs to other using
departments.
6900 CAPITAL OUTLAY: This is a basic classification of
expenditure. by object., applicable
to outlays which result in the
acquisition o£ right to, or
addition to,: fixed assets,
including cost incidental hereto
such -as legal, appraisal and
brokerage -.fees, land preparation
and demolishing buildings,
fixtures, ,and delivery costs.
POLICIES AND PROCEDURES
4,1 ' ` Section Accounting Manual
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6100 PERSONAL SERVICES
6110 Salaries and Wages
6111 Salaries and Wages - Permanent
6112 Salaries and Wages - Temporary
6120 Overtime
6121 Overtime - Permanent
6140 Employer Contributions
6141 Unemployment Insurance
6142 Workers` .Compensation
6143 Health Insurance
6144 FICA Taxes
6145 PERA
6146 Retirement
6190 Other Personal Services
6191 Director's Fees
6192 Contract Work
6200 SUPPLIES
6210 Office Supplies and Materials
6211 Office Stationery and Forms
6212 Small Items of Equipment
62.13 Microfilm and Duplicating Supplies
6214 Other Office Supplies and Materials
6220 Operating Supplies
6221 Chemical, Laboratory and Medical Supplies
6222 Food
6223 Janitorial Supplies
6224 Recreation Supplies
6225 Clothing and Uniforms
6226 Firearm Supplies
6227 Fuel or Power Purchased for Pumping
6228 Purchased Water
6229 Other Operating Supplies
6230 Repair and Maintenance Supplies
6231 Gas, Oil, Diesel Fuel, Grease., etc.
6232 Motor Vehicle Parts
6233 Machinery and Equipment Parts
6234 Painting Supplies
6235 Plumbing Supplies
H POLICIES AND PROCEDURES
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COLORADO Date 3/31/83 Page 33
6236 Electrical Supplies
6237 Explosives
6238 Repair Parts for Water or Sewer Lines, Meters,
etc.
6239 Tires, Tubes, etc.
6240 Other Repair and Maintenance Supplies
6241 Consumable Tools
6242 Sign Parts and Supplies
6243 -,Traffic Signal Supplies
6250 Supplies for Resale
6252 Maps and Code Books
6300 . PURCHASED SERVICES
6310 Communication and Transportation
6311 Postage, Box Rent, etc
6312 Freight, Express, and Truck Charges
6313 Automobile Licenses and Titles
6314 Messenger and Delivery Services
6315 Transportation of Prisoners
6316 Radio Services
6317 Vehicle Tow-In Services
6318 Other Communication and Transportation
6320 Printing, Duplicating, Typing and Binding
6321 Printing, Forms, etc.
6322 Books, Catalogs, Brochures, Printing and Binding
6323 Publications, Reports, etc.
6324 Duplication (Xerox, etc.)
6325 Typing Services
6326 Central Printing Services
6327 Map Printing
6328 Other Printing, Duplicating, Typing and Binding
6330 Publicity, Subscription and Dues
6331 Publication of Formal and Legal Notices
6332 Publication of Reports
6333 Subscriptions to Newspapers and Periodicals
6334 Tax, Law, or other Services on a. Subscription
Basis
6335 Memberships and Registration Fees
6336 Public Relations
6337 Advertising
6338 Other Publicity, Subscriptions, and Dues
POLICIES AND PROCEDURES
(-_ _` Section Accounting Manual
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• o-0 '''eRADO
Date
6340 Utility services
6341 Electric
6342 Water
6343 Sewer
6344 - Gas
6345 Telephone .and Telegraph
6346 Other Utility Services
6350 Professional Services
6351 Medical, Dental, Veterinary Services
6352 Legal Services
6353 Accounting
6354 Auditing
6355 Architectural, Engineering and Landscaping
Services
6356 Data Processing Services
6357 Consultant's Services
6358 . Other Professional Services
6359 Witness Depositions
6360 Repair and Maintenance Services
6361 Repair and Maintenance, Motor Vehicles
6362 Other Machinery and Equipment
6363 Furniture, Office Machines and Office Equipment
6364 Traffic Lights, Parking Meters and Related
Equipment
6365 Grounds and Ground Improvements
6366 Buildings
6367 Plumbing, Heating and Electrical Services
6368 Roads and Streets
6369 Other Repair and Maintenance Services
6370 Travel and Meetings
6371 Motor Pool
6372 Employee Automobile .Allowance
6373 Out-of-Town Expense
6374 Air Travel
6375 Staff Local Travel
6376 Vehicle Lease Rental
6377 Meals
6378 • Other Travel
6379 Meeting Expenses
6380 Training Services
6381 Tuitions
6382 Books
6383 Testing
POLICIES AND PROCEDURES
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COLORADO D
6390 Other Purchased Services
6391 Ambulance, Clinic and Hospital Services
6392 Boarding Prisoners
6393 Recording Documents
6394 Jury and Witness Fees
6395 Landfill Services
6396 Burial Services
'6397 Contract Payments
6398 Other Contracted Services
6399 Physicals
6400 BUILDING MATERIALS
6410 Concrete and Clay Products
6411 Concrete Pipe and Fittings
6412 Ready Mixed Concrete
6413 Precast Concrete Slabs
6414 Concrete Blocks
6415 Concrete Culverts
6416 Cement and Concrete Supplies
6420 Metal Products
6421 Structural Steel and Iron
6422 Metal Pipe and Fittings
6423 Guard Rails and Posts
6424 Reinforcement Steel
6425 Small Hardware, Wire and Nails
6426 Metal Culverts
6427 Other Metal Products
6430 Wood Products
6431 Lumber
6432 Other Wood Products
6440 Plastic Products
6441 Plastic Pipe
6442 Other Plastic Products
6450 Raw Materials
6451 Crushed Stone
6452 Gravel and Sand
6460 Electrical Fixtures and Small Appliances
6470 Fabricated Materials
6471 Asphalt and Asphalt Filler
6472 Other Fabricated Materials
6490 Other Materials
POLICIES AND PROCEDURES
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Ric COLORADO Date 3/31/83 Page 36
6495 Miscellaneous
6500 FIXED CHARGES
6510 Insurance
6511 Insurance on Buildings
6512 Insurance on Vehicles and Equipment
6513 Liability
6514 Other Insurance
6520 Premiums on Surety Bonds
6521 Surety Bonds for Officials and Employees
6530 Rent
6531 Building and Office Rental
6532 Land Rental
6533 Machinery and Equipment Rental
6540 Depreciation
6541 Provision for Depreciation
6550 Investment Revenue Costs
6551 Trustee Fees
6552 Amortization of Bond,Premium
6553 Amortization of Annuities Purchased
6554 Investment Costs
6555 Bank Service Charges
6556 Other Investment Costs
6560 County Treasurer's Collection Fees
6590 Other Fixed Charges
6591 Payments in Lieu of Taxes
6592 Taxes - Other
6600 DEBT SERVICE
6610 Principal
6620 Interest
6630 Amortization of Bond Discount or Premium
6640 Paying Agent Fees
6700 GRANTS, CONTRIBUTIONS, INDEMNITIES AND OTHER
6710 Direct Relief to Indigents
6711 Indigents' Food and Groceries
6712 Indigents' Drugs and Medicine
6713 Indigents' Fuel
6714 Indigents' Rent and Utilities Services
POLICIES A"ND PROCE "DURES
�� h Section Accounting Manual
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{COLORADO ate 3/31/83 Page 37
6715 Indigents' Clothing
6716 Indigents' Transportation
6717 Indigents' Direct Payments
6718 Other Direct Relief to indigents
6720 Grants and Donationssto Other Institutions
6721 Neighborhood%Council Support
6730 Awards and Indemnities' -
6731 Compensation for "Damages
6740 Loses
6741 - tad :Debt Expenses (Uncollectible Revenues)
6750 Transfers to =Other Funds ''
6780 Contingency"Reserve
6790 Other Grants, Contributions, -and Indemnities
6800 INTERGOVERNMENTAL ,SUPPORT .SERVI'CES
6810 Library
6820 'Health
6830 Planning
6840 Airport
6850 INTERDEPARTMENTAL CHARGES
6851 Contra-Expense
6900 CAPITAL OUTLAY
6910 Land
6920 Buildings
6921 Administrative Office -Buildings
6922 Operational (Factories, Garages. .Warehouses, etc.)
6923 Residential
6924 Other Buildings
6930 :Improvements Other than Buildings
6931 Roads, Streets and Parking Lots
6932 Bridges and Tunnels
6933 Airfields
6934 Drainage, Water Supply and Storage, Sewage
Disposal
6935 Garbage Disposal (Landfills, incinerators)
6936 Parks and Recreation Facilities
6937 Other Improvements
6940 Machinery and Equipment
POLICIES AND . PROCEDURES
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Section Accounting Manual
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COLORADO Date 3/31/83 Page 38
6941 General Purpose Machinery and Equipment
6942 Construction and Maintenance, Machinery and
Equipment
6943 Agricultural Machinery and Equipment
6944 Transportation Equipment
6945 Communication Equipment.
6946 Medical Equipment
6947 Office Machinery and Equipment
6948 Computer Equipment
6949 Other Machinery and Equipment
-6950 Construction-in-Progress
'6999 (Loss) or Gain on Sale of Assets
POLICIES AND PROCEDURES
•
a1$I( Section Accounting Manual
acSubjectDat Uniform Classification Chart of Accounts
Go(ORA.DO Date 3/31/83 Page 39
UNIFORM CLASSIFICATION OF ACCOUNTS
ACCOUNTS WITH RELATED DEFINITIONS
The accounts ,listed in the previous subsection are-defined here to
assist the accountants and managers in selecting the.correct account
for a particular .transaction. Only a small portion of the revenue and
expenditure:accounts are defined in this manual. A more extensive
definition of the ,accounts listed in this manual is available in the
1980 GAAFR published by the Municipal Finance Officers Association.
CURRENT ASSETS, INVESTMENTS AND OTHER .ASSETS
10.10 , Petty Cash Funds
These accounts represent the established imprest amount of the
cash funds, i.e.. , the cash plus ,paid outs should equal the
beginning imprest balance. This fund is a sum of money
maintained in the office for minor cash expenditures,
1020 Cash In Bank
The cash In bank accounts represent the amount of cash on
deposit-in banks and available for use in financing current
operation. - All cash receipts should be deposited intact and
the. bank :accounts should be reconciled monthly.
1031 Cash on Deposit with County Treasurer
This account represents the funds held by the County Treasurer
for the local government as a result of property tax
collections and other miscellaneous receipts received by the
County -Treasureron behalf of the entity.
1032 Cash on Deposit - Paying Agent
This account represents the deposits with fiscal agents, such
as commercial banks, for the payment of matured bonds and
interest.
POLICIES AND PRuCEDURES
.1 I� : Section Accounting Manual
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COLORADO Date 3/31/83 Page 40 Of
1041 Savings Accounts
The balance of these accounts represents the amount of cash
funds temporarily invested in bank savings accounts and
savings and loan associations.
1042 Temporary •Cash Investments
This account is used to record the amount of cash funds
temporarily invested as legally provided by the statutes, in
various securities such as treasury notes and bills,
certificates of deposit and bonds.
1050 Taxes Receivable
The balance in this account includes the amount of taxes
assessed against property owners and not received by the local
government.
1060 Provisions for Uncollectible Taxes- Cr.
This account should be credited with the estimated amount of
property taxes which may become uncollectible.
1150 Customer Accounts Receivable
This account includes the amounts due from customers for
services, such as water and sanitation services, etc. This
account should be maintained in a manner to provide ready
segregation of amounts by type of services and classification
by type of customer.
1160 Provision for Uncollectible Accounts- Cr. `
This account should be credited with the estimated losses on
customers' accounts which may become uncollectible.
1170 Other Accounts Receivable
The balance of this account represents the amounts due for
other than utility services; such as miscellaneous sales of
assets, contract work, amounts due from employees, officers,.
etc.
POLICIES AND PROCE D-U Rf S
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COLORADO
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1180 Grants Receivable
Grants are contributions from the Federal or Stategovernment
related to-a specific purpose or -project. i'he balance in this
account represents the earned portion of the grant'.and not yet
received from the grantor. Revenues are earned tothe extent
of expenditures on grant projects and„ therefore, any
expenditures for which reimbursement has nat been received
should berecorded .as grants receivable. •
1210 Notes Receivable
This account includes any formal notes or similar ,evidence of
money due 'from customers or other individuals,
1230 Special Assessments Receivable - Current
The uncollected portion of special assessments which a
governmental unit has levied, which are due .within.one year,
and which',are not yet considered delinquent
1310 Due from Other Funds
An account used to record amounts due to a particular fund`by
another fund in the same entity for„services rendered or goods
sold.
1320 Due from Other Government
Amounts due the reporting government from enothergovernment.
These amounts may represent intergovernmental grants,
entitlements, or shared revenues or`grants taxes`collected
for the reporting government by an intermediary collecting.
government., loans, and charges for services. rendered by the
reporting unit for another government. _
1330 Advance to Other Fund
Amounts owed to a particular fund by another fund in the same
government which are not due within one year.
POLICIES AND PROCEDURES
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COLORADO Date 3/31/83 Page 42
1350 Interest Receivable on Investments
This account is used to record amounts due to a particular
fund by another fund in the same entity for services rendered
or goods sold.
1410 Inventory of 'Materials and Supplies
A record Of all unused materials and supplies on hand which
should be`:supported by a detailed record of quantities and
values in :the store area at any given time:. A perpetual
inventory system may be used .for certain types of inventory
while a physical :inventory count system maybe used for
supplies when the -cost <of maintaining a,perpetual inventory
record cannot be justified. At least once each year, all
inventories must be physically counted and -the book
inventories adjusted accordingly.
1420 Inventory of Stores for Resale
Goods held for resale rather than for use in operations.
1550 Prepaid Expenses
This account represents expenses already paid for, but
chargeable to a future accounting period. •Subaccounts should
be maintained :for each major category of prepaid expenses.
OTHER ASSETS
1570 Unamortized Discount on Bonds Sold
This account Includes all of the discount expense resulting
from the sale of all classes of long-termdebt. The discount
expense should be amortized over the life of the bond issues.
1580 Other Assets
This account includes any other miscellaneous assets,
appropriately identified so as to show the nature of each
asset.
POLICIES AND PROCEDURES
...1 -' Section Accounting Manual
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0
COLORADO Date 3/31/83 Page 43
PROPERTY AND EQUIPMENT
1600 Land, Rights-of-Way, Water Rights
This account reflects the cost of land owned, interests in
land such=as rights-of-way, and actual costs of water rights.
1630 Buildings .ind improvements
The balance in this account represents the ,cost -of buildings
and improvements for other than plant, such;:as administrative
buildings and other support buildings.
1640 General E4uipment
This account includes the cost of office furniture and
equipment.,;cost of other equipment not devoted to treatment
purposesii ost of laboratory equipment, and- other
miscellaneous equipment.
1650 'Transportation Equipment
This account represents the cost of all transportation
vehiclesTused in the general operations of the utility, such
as automoh`.iles, trucks, ,tractors, 'trailers etc.
1670 Construction Work in Progress
This is atemporary account to which expenditures for plant
assets should be charged during construction. At the
completion of each project, the relatedcosts should be
transferred to the appropriated fixed asset account.
1690 Accumulated Provisions for Depreciation
This account represents the amounts of depreciation
accumulated applicable to the various items of depreciable
property. The depreciation should be maintained in detail by
type of _faxed asset.
POLICIES. AND PROCEDURES
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I'v ' Section Accounting Manual
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COLORADO
1810 Amount Available do Debt Service Funds
An account in the General Long-Term Debt. Account Group equal
to .the amount of fund balance available in`-Debt Service Funds
for the retirement of general long-term debt.
1820 Amount to be Provided
An account in the General Long-Term Debt Account Group which
represents-the amount to be provided from taxes or other
general revenues to retire outstanding general long—term debt.
CURRENT LIABILITIES AND DEFERRED CHARGES
2010 Vouchers Payable
Liabilities for goods and services evidenced by vouchers which
have beenpreaudited and approved for payment but which have
mot heen. paid.
2020 Accounts Payable
This account represents the liabilities on open account owing
to private-persons-, firms, or .corporations_ for supplies and
services ;;purchased from them.
2050 Notes Payable -
This account ;reflects the liability to suppliers, individuals,
banks, and others, arising from general operations and .
evidenced":by formal promissory notes:
2060 Contracts Payable
Amounts due on contracts for goods or services furnished to a
government,
POLICIES AND PROCEDURES
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*COLORADO Date 3/31/83 Page 45
2070 Due to Other Funds
A ,liability account used to indicate amounts owed by
particular fund to another fund within the tame governmental
unit for goods and services rendered. t.
2080 Due to Other Governments
Amounts owed by the reporting government to -another
government.
2110 Matured Bonds Payable
•
This balance represents the reclassified amount of bonds
payable and long-term debt which will be paid within one year,
including: bonds which have reached or passed their:maturity
date.
•
2150 ' Accrued Interest Payable
A liability account which represents the amount of interest
accrued on notes payable and long-term debt:; interest
accumulated between interest dates but not:yet due..
2160 Accrued Wages
The balance of this account, represents the,actual of estimated
liability for salaries and wages as of the balance sheet date.
2170 Payroll Taxes and Other Deductions Payable'
These .accounts reflect the liability for payroll taxes
withheld from salaries and wages, for other related payroll
deductions such as hospital insurance premiums, retirement
plan benefits, etc. This account should include the portion
of payroll taxes or retirement benefits to be paid by the
local government. Appropriate subaccounts should be
established whenever necessary.
2180 Accrued Vacation and Sick Leave Payable
This account represents the liability to employees for
vacation and sick leave.
POLICIES AND P -R0CEDURES
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2220 Customers' Deposits
A 'liability account representing the deposits made by
customers -as a prerequisite to receiving .services or advance
payments by customers for future services.
2210 Customer Advances for Construction
This account includes advances by -or -on behalf of.+customers
for construction.
2220 Deferred Revenues
Amounts for which asset recognition criteria have `been`met.,
but for which revenue recognition criteria'have not yet been
met. Under the modified accrual basis of accounting, such
amounts are measurable but not available.
2221 Taxes Collected in Advance
Taxes collected 'before they are formally levied.
2223 DeferredGrant Revenues
This account represents monies received '.fromgrantors
designated for a specific purpose for which funds have not
been expended for capital additions or operations.
2240 Unamortized Premium on Debt
An account which represents that portion of the excess of bond
proceeds '-over par value and which remains-to-be amortized over
the remaining life of such bonds.
LONG-TERM LIABILITIES
2310 Bonds Payable
This account reflects the face value of bonds issued and
outstanding, except for the current maturities which should be
classified as current liabilities.
POLICIES - AND P !ROCEDU -R "ES tiAbl-,'� Section Accounting Manual
' Subject Uniform Classification Chart of Accounts
Date 3/31/83 Page 47
COLORADO
2360 Advance from Other Funds
Amounts owed by a particular fund to another fund in the same
government which are not :due :within one year.
2370 Lease-Purchase Agreements
Noncurrent portions of the discounted present value of total
future stipulated payments on 'lease-purchase agreements.
2380 Installment Purchase Contracts
Noncurrent portions of the discounted present value of total
future stipulated payments on installment_purchase contracts.
2390 Other Long-Term Liabilities
Because the governmental fund type spending measurement
focus, non-current portions ofliabilities_for _judgements and
claims, unfunded pension obligations, and,aimilar ' tems .are
reported in the General Long-Term :Debt Account Group.
Appropriately deecriptive .acconnt. titles =should be used for
such items.
FUND EQUITY
2520 CONTRIBUTED CAPITAL
An equity,;'account which ;shows the amount of permanent fund
capital 'contributed by the :Federal or .State government, other
internal :funds, or from customers.
2521 Contributions in Aid of Construction
An equity--account-which represents the amount of -capital
contributed in the form of cash, servicesor :property by
individuals, subdivision developers, builders, and from
Federal and State grants designated, for capital outlay
expenditures.
P 0 _L I C I E S AND P -R -0- C E DU R. E S
4
4 \ MP, Section Accounting Manual
IFIlIC IN Subject Uniform Classification Chart of Accounts Date 3/31/83 Page 48 '
COLORADO
2600 INVESTMENT ;IN GENERAL FIXED ASSETS
An accountwhich represents the system's equity in general
fixed assets,. The balance of this account should be
subdivided;according to the source of funds which financed the
asset acquisition.
2720 RETAINED :EARNINGS
:This account represents the accumulated earnings in the fund
and the utilities ownership in the plant and other similar
assets. Therefore, the balance in this account may not
necessarily be available for funding future operations.
2721 Reserved Retained "Earnings
This account represents the amount of retained earnings which
has been appropriated for future budgeting *expenditures.
2722 Unreserved1Retained Earnings
Thisaccount -represents the portion of retained earnings which
is not segregated for a specific purpose.
2800 FUND BALANCE
The excess:of the assets of a fund over its liabilities and
reserves except in the case of funds subject to budgetary
accountingawhere, prior to the end of a fiscal period, it
-represents-'the excess of the fund's assets <and estimated
revenues lar -the period over its liabilities, reserves, and
appropriations for the -period..
2810 Reserve for Encumbrances
This account represents the portion of fund balance segregated
to provide'afor unliquidated encumbrances, i.e., outstanding
-purchase arders pending vendor performance.
POLICIES AND PROCEDURES
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. 1Uniform Classification Chart of Accounts
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COLORADO Date age 49
2820 Reserve for Inventory of Supplies
Segregation of a portion of a fund balance,to indicate that,
using thepurchases method, inventories of supplies do not
represent '"available spendable resources" even though they are
a component of net current assets.
2830 Reserve for Advances toOther Funds
Segregation of a portion of a 'fund balance to indicate that
long-term'interfund receivables do not represent "available
spending resources" because they are not current assets.
2850 Reserve for Endowments
Account used to indicate that Trust Fund fund balance amounts
are legally restricted to endowment purposes..
2861 Reserve for Employee Contributions
Pension Trust Fund reserve for accumulated contributions made
by .employee members plus interest :earnings-scredited in
accordance with applicable legal provisions..
2862 Reserve for Employer Contributions
Pension Trust Fund reserve for accumulated:contributions made
1)y the government as employer plus interest earnings credited
in accordancewith applicable legal provisions.
2870 Unreserved Fund Balance
The excess of the assets of a governmental:fund or Trust Fund
over its liabilities and Fund Balance Reserve accounts.
2871 Designated for Debt Service
Segregation of a portion of fund balance for Debt Service Fund
resources -legally restricted to the payment of general -
long-term debt principal and interest amounts maturing in
future years.
POLICIES AND PROCEDURES
' •
€ Section Accounting Manual
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III'Vc
Subject' Uniform Classification Chart of Accounts IL
COLOR ® Date 3/31/83 Page 50 ��
2872 Designated for Subsequent Years' Expenditure
This account represents the amount of fund balance which has
been appropriated for future budgeting expenditures.
2873 Undesignated
This account represents the portion of fund balance which is
not segregated for a specific purpose.
REVENUES
3100 General Property Tax
This account represents the revenues derived from ad valorem
taxes levied on an assessed valuation of real and personal
property.
3120 Specific 'Ownership Tax
This account includes the taxes levied and collected on motor
vehicles:
3200 Licenses';and Permits
This account represents revenues from businesses and
nonbusinesses which must be licensed before doing business
within the local governments confines.
3300 Intergovernmental Revenues
This group of accounts includes revenues received from other
governments in the form of grants, entitlements, shared
revenues, or payments in lieu of taxes. It is recommended
that appropriate accounts be established `by each entity to
identify the source from which such revenue is received and
the function or activity which is to benefit therefrom.
POLICIES AND PROCEDURES
is p ' Section Accounting Manual
Subject Uniform Classification Chart o£ Accounts
4COLt(9RAD0 Date 3/31/83 Page 51
3400 Charges for Services
These accounts include revenue from all charges for current
services, ,exclusive of revenues of public enterprises. Such
charges should be segregated under the appropriate functional
and activity groupings.
3500 Fines and.Torfeitures
"Fines" include moneys derived from finesand penalties
imposed for the commission of statutory offenses, violation of
lawful administrative rules and regulations, and for the
neglect of official duties. "Forfeits" include revenue
derived from confiscating deposits held as ;performance
guarantees.
3600 Miscellaneous Revenues
This account represents all other revenues received and not
properly classified elsewhere.
3610 Earnings on Deposits and Investments
This account includes interest earned on temporary
investments, such as savings accounts, notes receivable, and
other interest-bearing assets.
3700 Transfers from Other Funds
This account represents the authorized transfers of monies
from other funds within the entity.
3800 Fee Accounts
These accounts represent the various fees,.collected by the
various designated officials of a county.,,such as, sheriff's
fees, county clerk's fees, county treasurer's commissions and
fees, and public trustee fees.
3900 Other Financing Sources
This account represents the proceeds received from long-term
financing.
A
1
POLICIES AND PROCEDURES
A t Section Accounting Manual
Subject Uniform Classification Chart of Accounts 4.)
COLORADO Date 3/31/83 Page 52
UNIFORM CLASSIFICATION OF ACCOUNTS
CLASSIFICATION BY OBJECT -DEFINITIONS
The following definitions of "Object"accounts represent a selection
in alphabetical ';:order of accounts most commonly used by local
governments in Colorado.
6353 Accounting Services
This account includes all the direct payments for accounting
and bookkeeping services.
6630 Amortization of Bond Discount and (Premium)
This account includes the amortized portion of bond discount
and premium on long-term debt allocable to the accounting
period.
6354 Auditing
•
This account represents the costs of outside services for
auditing`pof the financial statements of the enterprise.
6741 Bad Debt :Expenses
This account should be charged with-any :uncollectible taxes,
customer accounts, or amounts to ,provide .:for estimated losses
from uncollectible revenues.
6640 Bond Trustee Expenses
This account represents the expenses paid to the bond trustee
for acting as payee agent of the bond issue.
6221 Chemicals
This account includes the cost of chemicals purchased or
manufactured for the treatment of water or sewage, etc.
POLICIES AND PROCEDURES
' i` Sect100 Accounting Manual
Subject Uniform Classification Chart of Accounts
IIhIt Date 3/31/83 Page 53
COLORADO
6560 County Treasurer's Collection Fees
This account .represents the fees charged by the County
Treasurer :'to collect :the assessed mill levy of ad valorem
taxes.
6540 Depreciation
This account represents the proration of the cost of buildings
and -equipment :over the useful life of the -fixed assets. `
6130 Employees Pensions and "Benefits
This account ,represents the employee Tension and fringe
benefits"4aid by :the employer, other than payroll taxes.
These could include -contributions to pension funds, vacation
and sick leave benefits, health insurance, -etc.
6227 Fuel or Power Purchased for Pumping
This account includes the cost of fuel or Tower purchased for
use directly in operation of pumps.
6510 Insurance
This account includes the cost of insurance to protect the
local -government against losses and damages to owned or leased
property :;used in its operations and .;against losses for
injuriesyto individuals.
6620 Interest _Expense
This account ;represents the charges by the bank, bondholder,
or other lendor for the use of money.
6352 Legal
This account includes all the legal expenses incurred by the
local government.
P .01I CI ES AND PROCEDURES
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4Cot0RADO Date • 3/31/83 Page 54
6999 (Loss) or :Gain on Sale of Assets
This :account should be charged for the difference between the
amount received for the sale of an asset and the book value of
the asset.
6495 Miscellaneous Expenses
•
This account includes the sundry expenditures which cannot be
properly classified under any of the other.`accounts.
6210 Office Supplies and Expenses
This account represents all office supplies and expenses
incurred in connection with the general administration of the
local government -including copy machine supplies and rentals.
6220 Operating/
:Supplies
This account includes the cost of materials and supplies
consumed .in normal operations and maintenance of the entity.
6358 Outside5Services
This account represents the fees and expenses of professional
consultants and others (other than legal, auditing, and
accounting) for services which are_- required by the
governmental unit.
6331 Publication
This account includes the cost of the annual publishing of
financial` statements and other publishing of notices as
required':by law.
6228 Purchased Water
This account includes the cost, at the point of delivery, of
water purchased for resale.
POLICIES AND PROCEDURES
tt Section Accounting Manual
Subject Uniform Classification Chart of Accounts
Date 3/31/83 Page 55
6530 Rents
This account represents the cost of all rentals of all
buildings <:and equipment used in the operation of the local
government
6360 Repairs and Maintenance
This account includes the expenditures paid for repairs and
maintenance of buildings and equipment.
6110 Salaries and Wages
This account represents the compensation paid to all
employees:
6144 Taxes - Payroll
This account represents the employers' portion of social
security taxes and unemployment taxes.
6592 Taxes - Other
This account includes the cost of any other taxes and licenses
paid by the local government.
6345 Telephone
This account represents the charges for telephone service,
telephone :answering service, and telemetering.
6370 Travel Expense
This account includes all the costs of travel by employees,
such as mileage, airline tickets, hotel charges, etc.
6340 Utilities.
This account includes the charges for water consumed, fuel,
and electricity.
POLICIES AND PROCEDURES
//' 6 ill "
' Section Accounting Manualint
.Subject Accounts Payable )-
710
Date 3/31/83 Page 56
CC ' 0RAD()
PROCESSING PAYMENTS TO VENDORS
The primary function of the accounts payable system, in conjunction
with the efforts of the Purchasing Department, As to allow for the
acquisition of goods and services by maintaining an efficient method of
disbursement of funds to vendors. As the Purchasing Department is so
closely related to the Accounting Department in this process, a brief
overview of purchasing procedures will be included. To supplement this
discussion, a series of document descriptions will follow.
Purchases under $50:
Responsibility - Action .
Department Requires purchase of goods/services under $50. Fills -
out a limited purchase order form in triplicate,
presenting the canary copy to vendor upon receipt of
merchandise or when sending payment.
Vendor Sends invoice to department requesting payment.
Department Attaches invoice to the original copy of the limited
purchase order, completes the input document section
of the limited purchase order -.and forwards to
Accounting. The pink copy of the limited purchase
order is retained for file.
Accounting Date and time stamps all incoming paperwork. Verifies
the validity of information contained on the limited
purchase order including account code, -vendor name and
number, and invoice amount. .Returns any incomplete or
incorrect limited purchase orders to departments for
correction after entering ' the document number,
- department name, and nature- of problem in a Problem
Log. All completed limited purchase orders are
keypunched into the accounting on-line entry system
which generates reports and warrants.
F
tt P 0 L I C I .E S AND P :R :.:0 C ED U R E S
•a� t ' Section Accounting _Manual
1 Subject Accounts Payable
COLORADO Date 3/31/83 Page 57
Purchases over $50 — Encumbered P.O. 's -and Emergency P.O. 's
Encumbered P.O. 'sl
Responsibility Action
Department Requires the purchase of -goods/services over $50.
Completes a purchase 'requisition form including all
pertinent 'information and cany specifications and
forwards the original and two copies to Purchasing.
The goldenrod copy Is -retained for file.
Purchasing Approves and completes requisition by inserting
successful bidder's prices .and -vendor information.
Returns requisition to department 'for final :approval.
Department Department Head or 'Elected:: Official reviews bid
abstract and returns the requisition to Purchasing for
completion.
Purchasing Assigns a purchase ordernumber to the requisition and
forwards purchase order form to Comptroller for
approval and encumbrance.
Accounting
(Comptroller) Verifies the validity of the account information and
checks the budget to insure the availability of funds.
Accounting
(A/P Clerk) Returns the white, canary land pink copies of the
purchase order form to Purchasing. Batches the
goldenrod copies of the purchase orders. Inputs the
purchase orders :into the on-line accounting system.
Vendor Sends invoice to department` requesting payment on
encumbered purchase order.
Department Total Payment. Attaches :white copy of purchase order
to invoice and input document. Completes all
POLICIES AND PROCEDURES
f Section Accounting Manual
Subject Accounts Payable
VOL RADO Date 3/31/83 Page 58
Responsibility Action
Department (Con't) pertinent information including the purchase order
number and a "T" in the T/P column to indicate that
the payment is complete. The input document with the
proper detail is then forwarded to Accounting for
payment.
Partial -payment. Attaches a partial receiving copy
referencing the purchase order number to the invoice
and input 'document. Codes a -"P" in the TIP column to
indicate a partial payment.. Forwards to Accounting
for ,.payment.
Contracts:
Responsibility Action
Department/ Initiates contract agreement and forwards to Clerk to
Purchasing the .Board to be submitted to'-County. Commissioners for
approval.
Clerk to Board Forwards contract resolution :to Accounting.
Accounting Assigns a contract number to agreement and encumbers
total amount of contract. Completes contract form and
inputs :into accounting system.. Retains the goldenrod
and white copies of forms and forwards the canary copy
to Purchasing and the pink copy to the department.
Department Submits.; payment following normal guidelines and
includes the contract number in the purchase order
section of the input document with "T/P" and account
code information as applicable.
The accounts payable program edits for duplicate purchase order numbers,
duplicate invoice numbers, valid vendor numbers, and valid account numbers.
The accounts payable system will post only those input documents which have
passed through these edit processes. The posted input documents appear on
the voucher journal report which automatically debits the expense account,
credits accounts payable in the General Fund, and debits and credits the
due to's and due from's as necessary. The input documents which post to -
POLICIES AND PROCEDURES
.Lis` Section Accounting Manual
Subject . Accounts Payable
0
Date 3/31/83 Page 59
COLORADO
the voucher journal are then routed through the open accounts payable file
which either starts the warrant processing flow, 'or depending on the due
date entered, (seehow to prepare an input document) keeps the information
on :file until -the, payable becomes due. When payments become due, the
information contained in the open accounts payable file generates a warrant
and the warrant register report which causes a.-debit to the original
accounts payable entry and a credits to the warrant's payable account in the
General Fund. As' warrants are written against:-: the General Fund, an
inter-fund transfer and a corresponding journal gentry are necessary to
properly distribute cash with Treasurer.
The Board of County Commissioners meet on Monday :and Wednesday mornings.
warrants- generated Wednesday evening through Monday morning will be
approved during the Monday meeting. Warrants generated Monday evening
through Wednesday morning will be approved during; the Wednesday meeting.
Handwrite -requests must be to the Accounting >office by 8:00 a.m. on
mornings 'before Board -:meetings.
[[ POLICIES AND PROCEDURES
Section. Accounting Manual
cC) Subject Accounts Payable 1
COLORADODate 3/31/83 Page 60
HOW TO PREPARE AN INPUT DOCUMENT
The input documents is the method through 'which a warrant is generated from
the accounts payable system. In order to expedite prompt payment to
vendors, -it is important to deliver the input document to Accounting
completely, accurately, and legibly filled out.
The input document can be broken down into five sections. The following
explains the purpose of each section and what information is necessary to
complete the form.'
1. Vendor Information
a) Vendor number . - This is obtained within the department from
either the vendor list or the Vendor Inquiry Menu on the CRT. If
a vendor is not on the list, the vendor master revision form is
completed and forwarded to Accounting so that a vendor number can
be assigned.
b) Vendor name and mailing address - If the remittance address to
which the payment is to be mailed differs from the one on the
vendor file, indicate in this section.
2. Invoice Information
a) Invoice number - Six digit alpha-numeric code which identifies
the payment to the vendor. This same code is printed on the
check stub..
b) Invoice-or statement date - Six digit numeric code.
c) Due date - Six digit numeric code used when a department has a
payment with a specific due date. For example, if a department
has quarterly payments to a particular vendor, the due date can
be used to input dates and amounts of payments. In doing so, the
expenses are realized immediately, but a warrant is not produced
until the payment becomes due.
d) Discount - Six digit numeric code used to record the amount of
any discount taken. This space must always be filled out either
with the discount amount or with a "-0-".
POLICIES AND PROCEDURES
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. Section Accounting Manual
Subject Accounts Payable
Date 3/31/83 Page 61
Co *RAM
e) Net amount - Nine digit numeric code which reflects the invoice
amount 'less any discount taken.
3. Account CodeDistribution
a) Account, code - Fourteen digit alpha-numeric code reflecting the
expense'..account against which the payment is made. An invoice
can be broken down between several accounts, but every entry in
the expense account code space must have- a corresponding invoice
number. .
4. Encumbered P.A. Section
a) P.O. number - Six digit purchase order number which must be
completed when making a payment against an encumbered purchase
order.
b) T/P (Total/Partial) - Coding a "P" or "T" in this column
indicates whether the payment against the purchase order is total
or partial.
c) Original encumbrance account code - If the expense is made
against an account other than the one the encumbrance was
originally coded to, indicate in this space.
5. Signature Section
a) Every incoming document must have the--signature of the elected
official, department head, or their designate. By signing the
voucher, the person signing indicates that to the best of his/her
knowledge, the attached invoices are true and correct, that the
account --codes and amounts are correct, and that the vendor should
be paid the amounts indicated.
Warrants are produced nightly and approved by the Board of County
Commissioners in--a public session on Monday and 'Wednesday mornings. In
order to have an input document processed, a department must have the
completed form to Accounting on the Tuesday or Friday before the Board
meeting, by no later than 12:00 p.m. However, as incomplete or incorrect
input documents do not post, it may be advantageous to have input to
Accounting at least two days before a Board meeting so that any errors can
be detected and corrected.
_
P 0 `L I t I E S AND P R O CE D-U R E S
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t Section Accounting Manual - -
Subject Accounts Payable
® o oRADO Date 3/31/83 Page 62
HOW`'TO PREPARE- A PERSONAL -EXPENSE CLAIM FORM
The personal expense claim form must ?be :used by a County employee
requesting reimbursement of expenditures. The form should include the
employee name, department, signature, :department head or ':elected official's
signature, and the' date. .The detail of expenses are entered on Side II of
the form and summarized on Side I. The personal expense claim .is completed
and supporting receipts are attached to an input document and forwarded to
Accounting for processing. If receipts supporting the' expenses are not
available, a notarized statement verifying the accuracy of the claims must
accompany the personal expense claim form.and the Input document.
POLICIES AND PROCEDURES
IS Section Accounting Manual
--,: Subject Accounts :Payable
ale Date 3/31/83 Page 63
COLORADO
•
•HOW TO-PREPARE A :VENDOR MASTER REVISION FORM
The vendor master: revision is the form through which new vendors are added
to the vendor directories. Departments are supplied with vendor master
revision forms so that •.when -a vendor needs to be added to the system the
form is .completed, attached to the input document and forwarded to the
Accounting Office for action. The Accounts Payable Clerk assigns the
vendor the next vavailable number in the Vendor ;Log and on a daily basis
enters new vendor information into the accounting on-line system. The
vendor master revision must include:
1. Action code- , A Add; C - Change; D -7)elete
2. Vendortumber - Six digit :numeric code assigned by 'the Accounts
Payable;Clerk.
3. Vendor" name - Twenty-five digit alpha-numeric code to be
completed by the Department.. •
4. Address lines (1-3) - Twenty-five :alpha-numeric code to be
completed`by the Department.
5. Zip code- Nine digit numeric;code completed by department.
6. Telephone - Ten digit numeric code completed by department.
7.. Permanent/Temporary - A P" or '"T" in this space indicates whether
the vendor should be on the :files on a permanent or temporary
basis.. 'Those vendors that are assigned-a "T" will automatically
be deleted off the 'files at year end.
8. Purchases last year -- This section is completed by the Accounting
Office 3f/.when :it is necessary to manually input such data.
9. Purchases -year-to-date - 'This section is completed by the
Accounting Office if/when it is necessary to manually input such
data.
10. Signature and date section - To be completed by individual
preparing the form.
POLICIES A.N0 PROCEDURES
(ii7i "\1.4 Section _Accounting Manual
cSubject Accounts Payable
COLORADO Date 3/31/83 Page 64
WARRANT CONTROL AND DISTRIBUTION
As the AccountingsDepartment .has ultimate control and responsibility over
issuing Weld County Accounts Payable Warrants, it is important that a
-warrant control ^system be maintained and that the following steps be
adhered to.
Accounts .Payable -- Warrant Control:
Responsibility Action
Accounting Supplies Data Processing personnel, who operate the
program that generates warrants, with approximately
1500 warrants.. .(The remainder of A/P warrants are
-kept locked in the Accounting storage room.) On a
daily basis, completes Part I of the warrant control
form which authorizes the use of an assigned number
sequence of warrants. Delivers warrant control form
to Data Processing along with daily Accounts Payable
:input.
Data Processing Runs the Accounts Payable job stream -which produces
the warrants and generates a warrant register.
Completes Part II of the warrant control form which
indicates the numbers of the warrants issued, those
voided (usually 3-4 in the check alignment process)
and: those unused. Signs the warrant control form,
retains yellow copy for file and returns the white and
pink copies, along with the warrants and reports, to
Accounting.
Accounting Receives reports and warrants and verifies that the
information on the warrant control form coincides with
the number of warrants written and the total of the
warrant register. On Monday and Wednesday presents
the Commissioners with copies of the warrant registers
along with claim forms for approval.
Board of County
Commissioners In a public meeting, approves claims and warrants and
signs the warrant register.
t._
POLICIES AND PROCEDURES
n,,�{4AI t
Atm Section Accounting Manual
-"; , '1 ! .. 4)
1 Subject Accounts Payable
AA Date
3/31/83 Page 65
Responsibility Action
Accounting Delivers warrants and pink copy of -warrant control
form to Clerk to the Board for signature.
Clerk to the Board Verifies that the warrants to.,be signed are identical
to the number of warrants ,approved by the Board.
Maintains a log of all warrants signed. Returns
signed warrants to Accounting for distribution.
Handwritten Warrant s- Warrant Control:
Although the :accounts payable system produces warrants on a daily basis,
there are certain :situations which demand handwritten warrants. To request
a handwritten warrant, the following procedures should be adhered to.
Responsibility ± Action
Department Requires handwritten warrant. Submits input document
with proper back-up to Accounting by 4100 p.m. on the
Friday or Tuesday afternoon before the next Board
meeting. Makes verbal' request for a handwritten
warrant to Comptroller.
Accounting Approves request for handwritten warrant. Verifies
the information on the input document, assigns a
warrant number and types the: warrant. Completes the
cash disbursements- section of the input document..
Fills out a fund claim form. for the total amount of
handwritten warrants. On;, Monday and Wednesday
mornings presents handwritten warrants fund claim form
to the Board of County Commissioners for approval..
Board of County
Commissioners In a public meeting, approves claims and warrants and
signs the fund claim form.
Accounting Delivers warrants to Clerk to.the Board for signature(.
Clerk to the Board Verifies that the warrants to be signed are identical
to the number of warrants approved on the claim form.
Maintains a log of all warrants signed. Returns
warrants to Accounting for distribution.
POLICIES AND PROCEDURES
^� /
� Section Accounting Manual
Subject Accounts Payable
COLORADO
Date 3/31/83 Page 66
Social Services Warrants — Warrant Control:
Responsibility Action
Social Services Delivers to Data Processing, Accounts Payable input to
produce warrants. Delivers to Accounting, voucher
sheets which also serve as claim forms that indicate
the number and amounts of warrants to be processed and
approved.
Data Processing Delivers warrants directly to Clerk to the Board.
Accounting Verifies the totals on the voucher sheets. Completes
the Social services warrant claim form and on "Monday
and Wednesday mornings presents the form and warrants
to the Board of County Commissioners for approval.
Forwards voucher sheet/claim forms to Clerk to the
Board.
Clerk to the Board Verifies that the warrants to be signed are identical
to the number of warrants approved by the Board.
Maintains a log of all warrants signed. Returns
signed warrants and voucher sheet claim form to
Accounting.
Accounting H Returns warrants and one copy of the voucher
sheet/claim form to Social Services. Retains a second
copy for file.
Accounts Payable- Warrant Distribution:
All warrants produced have a non-negotiable carbon copy. The carbon copy
serves as office back-up so that a record of the warrant can be on file and
attached to the voucher which generated the payment. In addition, matching
the white carbon of the warrant to the information on the input document
can allow for the detection of voids before warrants are approved by the
Board of County Commissioners. For example, an error in the vendor number
will cause a warrant to be written to a vendor other than the one to whom
payment is due. ` By matching the carbon copy of the warrant to the input
document, the Accounts Payable Clerk can void and reissue any incorrect
warrants before they go before the Board for approval. The process for
warrant distribution is as follows:
[[ POLICIES AND_ PROCEDURES ff si Section Accounting Manual
ink
Subject Accounts Payable
COLORADO Date 3/31/83 Rage 67
Responsibility Action
Accounting Verifies the information printed on the carbon copy of
the warrant and warrant stub.:: If the :information is
correct, attaches the copy to' he input document, (As
the warrant register is generated from several' batches
of vouchers, a warrant isoften a combination of
expenditures from different documents. The carbon
copy of the warrant can only be attached' 'to one
document and therefore, the t.emaining documents must
• have the warrant number, date, and amount"-filled out
• in the cash disbursements section of the input
document.)
After all copies of the warrants are attached to the
input documents, and the .warrants have been approved
and signed, they are ready .to"be mailed.
•
Removes any backup from input documents which needs to
be mailed with warrants. Stuffs envelopes and divides
warrants into two stacks: those having local mailing
addresses and those with out of town addresses.
Delivers warrants to the mail room before 2:00 pal.
Files input documents by batch.
NOTE - input documents posted to the general ledger
having a due date not currently payable, are not filed
until the warrant is produced.
POLICIES AND PROCEDURES
*� Section 7.1 Accounting Manual
11111 Subject Accounts Payable I4
A Date 3/31/83 Page 68
COLOGENERAL FUND CLAIM FORM
When handwritten checks are presented to the Board for approval, the
general fund claim form must be completed indicating the handwritten
warrant numbers, the purchase order or voucher number, the vendor name and
the amount of theiwarrant. In addition, the section to be signed by the
Finance Director must be completed and notarized. The original copy of the
general fund claim form is given to the Clerk to the Board, a second copy
is filed in Accounting and various other copies are attached to the input
document .as necessary.
POLICIES AND PROCEDURES
imAR____
Section Accounting Manual
C Subject Accounts Payable
Date 3/31/83 Pdge 69
COLORADO
' SOCIAL SERVICES CLAIM FORM
On Monday and Wednesday mornings., Social Services -warrants are presented to
the Board for approval. The Social Services Fund Claim form must be
completed indicating the 'amounts of warrants written out of each category,
i.e. , ADC, IV-D.-: -.The form is signed by the Finance Director and then
presented to theBoard. The original copy of the Social Services Claim
Form is retained-'by the Accounting Office, a second copy is filed with
Clerk to the Board and a third copy is returned with the checks to Social
Services.
POLICIES AND PROCEDURES
e Section" Accounting Manual
SUbjeCt- - Accounts Payable
COLORADO Date 3/31/83 Page 70
RE-ISSUANCE OF WARRANTS
In order to re-issue a warrant which has been lost, misplaced, or
destroyed, it is required that the individual (or vendor) requesting the
new warrant complete and have notarized an affidavit and bond statement.
When the request' as made, a stop payment is automatically put ' on the
warrant and a thirty day waiting period follows before a new warrant is
issued. After the.- thirty day waiting period., the Accounting Office will
void the original :warrant and re-issue a new -warrant. The new warrant,
along with the affidavit, bond statement, and .a resolution., will be
presented to the Board of County Commissioners for approval. Accounting
will issue a new =:warrant only with the expressed consent of the Board of
County Commissioners.
POLICIES AND. PROCEDURES
-4 ' 'Section Accounting Manual
Subject, Petty Cash Funds
COWBADO
Date 3/31/83 Page 71
PETTY CASH FUNDS
Petty cash funds`'are established by resolution for specific impressed
amounts. They are 'intended to facilitate the purchase of small incidental
items or services".which are of an emergency nature.. Petty cash funds are
not to be used for loans to employees, employee personal expenses, as
change funds, orto purchase goods or services that could be processed
through the central purchasing channels.
When a petty cash fund is established, a primary"custodian and one or two
deputies will hi' appointed to handle the funds The names of these
custodians will bE kept on file in the Accounting -Office.
Each petty cash fund will have a uniform grey metal lockable cash box
provided by Accounting, in which to keep the petty cash, petty cash ledger,
and receipts. The custodian will keep the key and a duplicate will be kept
in the Accounting`Office for emergency access or lost key replacement. The
cash box will be`stored in a secure place. If a secure storage area is not
available, Accounting will provide one.
A uniform petty cash ledger will be maintained by the custodian of each
petty cash fund. The petty cash ledger and instructions in the use of the
ledger will come from the Accounting Office to insure uniformity and „
internal control..
Pay-outs from the petty cash fund and reimbursements to the fund must
follow these steps:
Responsibility Action
Custodian Fills out a petty cash fund paid-out receipt with the
date, payee, description of purchase, account code
information, and proper signatures. Attaches receipt
for purchase to paid-out receipt (the two must equal)
and stores in petty cash box.
Custodian Requires reimbursement of petty cash fund. Completes
input document requesting reimbursement for amount of
paid-out receipts. in cash box. (Petty cash
reimbursements are exempt from purchase orders.)
POLICIES AND PROCEDURES
Section" Accounting Manual
VIII
Subject Petty Cash Funds �� ,.
COLORADO Date 3/31/83 Page 72
Responsibility Action
Accounting Reviews paid-out receipts and purchase receipts to
insure guideline compliance.. Input document is
processed as any other payment and a check is issued
to replenish the fund..
Each petty cash fund will be audited by Accounting-on a year-end basis and
periodically to insure compliance and internal control. If non-compliance
is discovered, the Comptroller will make recommendations to rectify the
situation. In ;addition, .the Finance Director .will periodically review
petty cash funds. as to their justification for,,.being, and act on any
requests for new or increased petty cash funds, making recommendations for
retention, establishment, enlargement, or denial -to the Board of County
Commissioners.
Abuse of the petty cash fund can result in the censure of the custodian
and/or removal of• the petty cash fund. If there is a question as -to the
use of the petty cash fund, the custodian should -contact either his or her
supervisor or the Accounting Office. '
POLICIES AND PROCEDURES
;��S " Section ' Accounting .Manual
ale r
Subject Change Funds
COLORADO Date 3/31/83 Page 73
CHANGE FUNDS
Change funds are established by resolution for specific amounts. They are
established in areas where there is a volume of cash transactions, in areas
where it would be- inconvenient to make a customer:wait while his currency
is changed to facilitate a small purchase. Change funds are not to be used
for loans to employees.., check cashing, "float" between petty cash funds or
cash receipt funds..
When a change fund is established, a primary custodian and one or two
deputies will be appointed to handle the fund. The names of these
custodians will be kept on file in the Accounting`Office.
Each change fund,4.will have a uniform grey..metal lockable cashbox provided
by Accounting, in which to keep the cash. :The custodian :will keep the key
and a duplicate will be kept in the Accounting Office for emergency access
or lost key replacement. The cash box will be stored in a secure place.
If a secure storage area is not available, Accounting will provide one.
Each change fund will be audited by Accounting on :a year-end basis and
periodically to _iasure compliance and internal control. If mon-compliance
is discovered, the Comptroller will make recommendations to rectify the
situation. In -addition, the Finance Director :twill periodically review
change funds as to their justification for being, and act on any requests
for new or increased change funds, making recommendations for retention,
establishment, enlargement, or denial to the Board'-of County Commissioners.
Abuse of the change fund can result in the censure of the custodian and/or
removal of the change fund. If there is a question as to the use of the
change fund, the 'custodian should contact either his or her supervisor or
the Accounting Office.
POAICIES AND PROCEDURES
t/ ' Section ,Accounting Manual
' Subject Revolving Fund �}
COLORADO Date 3/31/83 Page 74
REVOLVING FUND
Disbursements from the -Revolving Fund include emergency :expenditures
requiring immediate payment, travel and expense advances of $100 or more.
To request a check.t-from the Revolving Fund, the department head must submit
a request for revolving fund check form to the Finance Department for
approval. Upon ,approval, Finance will complete .ahe form with the check
date., number, amount, and payee name. The request form will be kept on
file in .the Finance Office. -When reimbursement is received, it is recorded
on the form.
The Revolving Fund should be reimbursed no later than two weeks after
expenditures are-v^realized. To reimburse the Revolving Fund, an input
document with the appropriate back-up is completed by the department head
and ,hand-carried::to the :Finance Office along with any -excess monies.
The Revolving Fund is reconciled on a -monthly basis and a report
summarizing the monthly transactions is submitted.-to the Finance Director.
In addition, the Revolving Fund is audited by the Accounting Office on a
year-end -basis and}'-periodically to insure compliance and internal control.
)( POLICIES AND PROCEDURES
11 1 ' Section Accounting Manual
Illic Subject Cash Receipts
CO RADO Date 3/31/83 Page - 75
CASH RECEIPTS
It is necessary to-establish certain internal control procedures related to :
the -:receipting of cash. The establishment of point-of-sales and cash
receipts will be for the convenience of the general public. However,
point-of-sales, receiving cash, and cash receipts --will be established by
resolution only. 'One person will be established as the primary receipting
agent for an area. One or two deputies may also be designated for
receiving and receipting cash. These individuals will be the only ones
allowed to receive and receipt cash for sales in the area. The names of
these individuals -Mill be on file in the Accounting Office. The procedures
for receipting cash in a department .are as follows:
Responsibility :Action
Receipting Agent Receipts each cash sale on a pre-numbered, three-part
receipt form. The receipt will detail all pertinent
sales information including :account code information
and proper signatures. One :copy of the receipt form
will be given to the individual making the ;purchase, a
second will be keptin .the cash box, and a third will
be filed by receipt number within-the department.
Keeps all daily receipts intact and locked in a grey
metal cash box supplied by the Accounting Office.
Note that the Accounting Office retains a duplicate
key for every cash box. In addition, if the
department does .not have a secure place in which to
store the cash box, the .Accounting Office will provide
one.
All monies will be kept intact and will not be mixed with other monies such
as petty cash or -change funds. The receipted monies will not be used for
loans to employees, check cashing, petty cash purchases, or as "float"
monies for other funds. Non-compliance of these -guidelines may result in
censure of the receipting agent and/or removal of point-of-sale, cash
receiving, and receipting in the area. If there is a problem with the use
of the receipting function, the receipting agent should contact his/her
supervisor or the Accounting Office.
The procedures for making deposits with the Accounting Office are as
follows:
POLICIES AND PROCEDURES
11411.1 Section- . Accounting-Manual ,
III V Subject Cash Receipts
COLORADO Date 3/31/83 Page 76
Responsibility Action
Receipting Agent Completes, either on a weekly or bi-weekly basis, a
deposit permit form and forwards cash and the receipts
from the cash box to Accounting for processing.
Accounts Receivable
Clerk in Accounting Reviews deposit for accuracy, verifies that the monies
deposited are equal to the total of the receipts and
the total reported on the "<deposit form. If the
deposit is properly completed, stamps form with a
sequential numbering stamp. s Signs the deposit and
returns the pink copy to the department for file.
Combines all deposits received in the Accounting
Office and completes a three-part Treasurer's deposit
permit form. Forwards cash, ,checks and coin along
with all three copies of the Treasurer's deposit
permit form to the Treasurer's Office for processing.
Treasurer Verifies the totals on the Treasurer's deposit form to
the cash deposited. Posts the cash amounts to the
funds as indicated on the Treasurer's deposit permit
form. Returns the pink and yellow copies of the form
to Accounting and retains the original for file.
A/R Clerk in
Accounting Files the yellow copy of the Treasurer's deposit
permit form along with the Treasurer's receipt
verifying the deposit totals in a separate file in the
Accounting Office. Files all yellow copies of the
accounting deposit permit forms in files organized by
department. Attaches the pink copy of the Treasurer's
deposit permit form to the original copy of the
accounting deposit permit forma and inputs through the
- on-line accounting system. Inputs general ledger
information from the accounting deposit permit forms.,
which also serve as journal entry forms.
w POLICIES A -ND PROCEDURES
At't „ Section Accounting Manual
Subject Cash Receipts
COLORADO Date 3/31/83 Page 77
Responsibility Action
A/R Clerk in
Accounting Files the forms by 'batch in-:a commissioner's deposit
journal entry folder.. Prepares as a month-end report
totalling all deposits for Comptroller..
Accounting makes deposits with the Treasurer on Tuesday and Friday of each
week. Therefore, it is necessary to have deposits in :Accounting no ,later
than Monday at 12:00 p.m. and Thursday at 12:00 p.m. Accounting will not
accept a deposit at any other time. When making .a month-end deposit the
Accounting Office should have the deposit the morning before the last
working day of the month.
Cash receipted directly in the Accounting Office will follow the same
guidelines as all other cash receipting areas.
• POLICIES AND PROCEDURES
•
' , • Section Accounting Manual
IllIiDc
Subject . Weld County Invoice Form -:
COLORADO Date 3/31/83 Page 78
WELD COUNTY INVOICE .FORM
When billing external agencies for products or services rendered, the
invoice form should be completed indicating -name ;and address, the date,
description of billing, amount, and the account nutiber to which the .revenue
is to be credited -when received.
POLIrCIES AND PROCEDURES
ta liiiSection Accounting Manual
Subject , How-to Prepare a Deposit Permit Form
Irak
COLORADO Date 3/31/83 Page 79
HOWTO,' PREPARE AN ACCOUNTING DEPOSIT PERMIT FORM
Departments are responsible :for completing the following sections of the
deposit permit form:
Depositor's Signature
Department
Deposit Composition It is important that this :section have the correct
- breakdown of monies -deposited and that any change be
sealed in a coin envelope (provided by Accounting)
with the amount written .on the outside of the
envelope. This avoids the chance of any change
being misplaced or lost.
Receipt Numbers This lists the first and last numbers of the
receipts detailing the deposit.
Account Code Section .This section includes a brief description of the
revenue deposited and the corresponding account
information. Accounting will not process a deposit
which does not have this section properly completed.
POLICIES AND PROCEDURES
rf
1 I ( .1-4")
'leiSection Accounting 'Manual •
Subject Treasurer's Deposit Permit Form • .
COLORADO
Date • 3/31/83 Page 80
TREASURER'S DEPOSIT PERMIT FORM
This form .is forwarded to the Treasurer's Office with the Tuesday and
Friday deposits. It summarizes the deposit composition and indicates how
the deposit is to:be allocated by fund.
•
•
•
:4 .•
P0LICIES AND PROCEDURES
erg Section Accounting Manual
Subject Inter-Fund Transfers
Date 3/31/83 Page 81
COLORADO
INTER-FUND TRANSFERS
Inter-fund transfers will be utilized between the Accounting Office and the
Treasurer's Office as a mechanism to transfer funds from one fund in the
county treasury to another fund. The inter-fund transfer will be an advice
from the Accounting Office to the Treasurer indicating the fund, fund
number, transaction, and transaction amount.
The inter-fund transfer will be used as follows:
When warrants .are issued from the accounting system, they are charged
against the -General Fund. To properly account for the transactions,
an inter-fund' transfer will be 'made to reflect the proper funding
distribution ,of the warrants.
When there are county inter-fund transactions involving cash, instead
of issuing warrants, an inter-fund transfer will be used to reflect
the transactions on the Treasurer's books. :- .A corresponding journal
entry will bemade in the Accounting Office to reflect the transaction
on the general ledger.
When initiating an inter-fund transfer, the following steps must be
completed:
Responsibility Action
Accounting Office Completes the form including a brief description of
the purpose of the transfer, the fund name and number,
and the amounts to be transferred in and out. . The
amounts to be transferred must always be equal.
Completes the transfer date section which is the exact
- calendar date and assigns the inter-fund transfer a
sequential number taken from the inter-fund transfer
log in Accounting. Completes the warrant register
section when applicable. Initiates a corresponding
journal entry so that the transaction can be recorded
on the general ledger. Signs the inter-fund transfer
and forwards to the Finance Director.
Finance Director Approves the inter-fund transfer and returns the form
to the Accounting Office.
POLICIES AND PROCEDURES
Section Accounting Manual
Subject Inter-Fund Transfers {
COLORADO Date 3/31/83 Page 82
•
Responsibility Action
Accounting Office Forwards the inter-fund transfer to the Treasurer's
Office for posting.
Treasurer Verifies the totals on the inter-fund transfer and
checks the sequence of the inter-fund transfer :number
to guard against loss of a transfer and/or duplicate
posting. Completes the date posted section of the
form, signs it, retains the original for .file and
returns the yellow and pink copies to Accounting.
Accounting Files the yellow copy of the. inter-fund transfer by
number sequence in a completed inter-fund transfer
file. Attaches the pink copy to the corresponding
journal entry and files accordingly.
RESOLUTION
RE: APPROVAL OF BLANKET AUTHORITY TO UTILIZE AN INTER-FUND TRANSFER PROCESS
BETWEEN THE TREASURER AND ACCOUNTING OFFICE IN WELD:COUNTY. (WHEREAS, the Board of County Commissioners of Weld County, Colorado,
pursuant to Colorado statute and the Weld County Home Rule Charter, is vested
with the authority of administering the affairs of Weld County, Colorado, and
WHEREAS, a recommended inter-fund transfer process has been submitted to
the Board of County Commissioners of Weld County, Colorado for approval, a
copy of said recommended procedures being attached hereto and incorporated
herein by reference at this point, and
WHEREAS, said procedures provide a method to administratively conduct the
accounting transactions between County funds in a more efficient way in the
opinion of the Treasurer and Director of Finance, and
WHEREAS, inter-fund transfer must be authorized by resolution, and
WHEREAS, the Board of County Commissioners of Meld County; Colorado,
deems it advisable and in the best interests of Weld County to approve the -.
abovementioned inter-fund transfer procedures.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of
Weld County, Colorado that the inter-fund transfer procedures be, and hereby
is, approved.
BE IT FURTHER RESOLVED by the Board that the Treasurer and Director of
Finance be, and hereby is, authorized on a continual basis to make inter-fund
transfers as specified in the abovementioned inter-fund transfer procedures.
The above and foregoing Resolution was, on motion duly made and seconded
adopted by the following vote on the 20th day of December, A.D., 1978.
POLICIES AND PROCEDURES
(fmmi Section Accounting Manual
Subject Internal Service Charges
COLORADO Date 3/31/83 Rage 83
PRINTING and SUPPLY CHARGES :
Printing and supply charges are initiated by the Printing and Supply
Department and posted to the general ledger by the Accounting-Office. To
record the sale and purchase of supplies and reprographics„ the following
steps should be adhered to:
SUPPLY CHARGES:
Responsibility 7 Action
Department Completes an inter-county requisition and forwards to
Printing and Supply for processing.
Printing and Supply Fills the order and completes the pricing section.
Totals the requisitions daily and allocates the
charges by date and department. Makes entries daily
to Fund 90 (supply inventory) to reduce inventory
amounts for items sold. Attaches yellow copies of
requisitions to journal entries. Makes entries to
Fund 90 when supply purchases are received to record
increase in inventory. Attaches requisitions to
document purchases. Forwards :Fund 90 entries to'
Accounting on a daily basis.',
Accounting Verifies that the yellow copies of the requisitions
(sales) agree with the inventory reduction journal
entries. Enters journal 'entries into accounting
on—line system. Keeps yellow copies of requisitions
aside.
Printing and Supply Combines daily totals of sales, (26th of the month to
25th of the following month) fend totals monthly sales
by fund and department. Forwards summary information
to Accounting for posting.
Accounting Totals yellow copies of requisitions to verify the
monthly totals submitted by printing and supply.
Initiates a journal entry and corresponding inter-fund
transfer to charge departments for supplies, credit,
Printing and Supply for revenue and to distribute cash
accordingly.
POLICIES AND PROCEDURES
'� �Vie Izop
M / Section Accounting Manual
VilicSubject Internal Service Charges , IL)
COLORADO Date 3/31/83 Page 84
REPROGRAPHIC CHARGES:
Responsibility Action
Department Completes a reprographics work order and forwards to
Printing and Supply for processing.
Printing and Supply Fills the order and completes the pricing section.
Sends :all daily reprographics work orders to
Accounting. Makes entries to :Fund 91 (printing paper
inventory) to reduce inventory for the amount of paper
sold. Makes entries to Fund '91 to record purchases
(increases to inventory) . Mn a daily basis sends
entries to Accounting for processing.
Accounting H. At month-end, totals all reprographics work orders by
fund and department. Initiates a journal entry and
corresponding inter-fund ':-transfer to charge
departments for supplies, credit printing and supply
for .revenue and to distribute cash accordingly.
POLICIES AND PROCEDURES
_:,� * ,loi Section Accounting Manual
i H.:
Subject Internal Service Charges
COLORADO Date 3/31/83 Page 85
DATA PROCESSING CHARGES
Data processing charges are initiated by the Data Processing Department. A
monthly summary ,,of those charges by fund and department is forwarded to
Accounting. The,, Accounting Office is responsible for preparing an
inter-fund transfer for the journal entry submitted by Data Processing.
P0 'L I CI ES AND PROCEDURES
Mpti Section Accounting Manual114lil C _.
Subject Month-End Close
Date 3/31/83 Page 86
COLORADO
MONTH-END CLOSE
The month-end reports summarize month-to-date and year-to-date
transactions, including accounts payable, internal service charges, payroll
and cash with treasurer. While reports reflect transactions for month-end,
(i.e. 7/30) , the actual closing date may not be until 8/15 and therefore,
the reports also- include transactions between those dates. The reports
generated by month-end close are designed to provide information to
department heads in a manner which will prove useful as a budgetary tool.
The reports include::
General Ledger
Details month-to-date transactions.
Year-to-date :General Ledger
Includes. detail for all year-to-date transactions.
Trial Balance
•
Summarizes account balances.
Revenue Summary
Summarizes revenue by department and fund and compares figures to
budget data to determine the year-to-.date planned and actual
status of revenue.
Expenditure :Summary
Summarizes expenditures by department and fund and compares
figures :to budget data to determine the year-to-date planned and
actual status of revenue.
Department Summary of Revenues
Summarizes individual revenue accounts by fund and departments
and compares figures to budget data to determine the year-to-date
and month-to-date planned and actual status of the revenue
accounts.
• POLICIES AND PROCEDURES
Section Accounting Manual
7111111) Subject Month-End Close
0
COLORADO Date 3/31/83 Page 87
Department Summary of Expenditures
Summarizes individual expense accounts by fund and department and
compares figures to budget data to determine the year-to-date and
month-to-date planned and actual status of the expenditure
accounts.
POLICIES AND PROCEDURES
S-iff
Section
________ Accounting Manual
4
t + f Subject Sample of Forms
't' RADO Date 3/31/83 Page 88
WELD COUNTY INPUT DOCUMENT -
VOUCHER NUMBER: 0 J •
VENDOR NUMBER:
PAYEE: CHECK
ADDRESS: Number Date Amount
/ / $
EXPLANATION DETAILS OF DISBURSEMENT
Remittance Advice Original Encumbra
Invoice N Net Amount Expense Account Code P.O. Number T/P Account Code
Inv. Date Due Date Discount
TOTAL: $ $
ATTACH COPY IF APPLICABLE APPROVED BY:
(Department Head)
APPROVED BY:
(Finance Department)
POLICIES AND PROCEDURES
�� •' Section Accounting Manual
Subject Sample of Forms
COLORADO Date 3/31/83 -Page 89
COUNTY OF WELD
DIVISION OF FINANCE 'Return Completed Form
30: Accounting Office
• 'PERSONAL EXPENSE CLAIM
•
INSTRUCTIONS: Please PRINT or type; complete Part:I •to claim.'reimbursement for-non-
training-related personal expenses OR Part Ii for'training-related personal expenses;
if both types of expenses were incurred, submit a separate formfor each; detail all
expenses on back of form and attach copies of receipts.
NAME: WORK PHONE:
DEPARTMENT: DEPARTMENT NUMBER:
PART I: NON-TRAINING EXPENSES. Reimbursement is-claimed for'the non-training related
personal expenses shown below, which were incurred by me in accordance with the rele-
vant provisions of the current Personnel Section of the Weld;County-Administrative
Code and (if applicable) the below mentioned resolution of thecield County Board of
,. Commissioners:
•
Resolution No.:
Claimant's Signaturecc
ate
DEPARTMENT HEAD'S CERTIFICATION Transportation:-
Meals-and Lodgings: $
I hereby certify that-this claim is in Registration Fees: $
accordance with therrelevant provisions Mileage: $
of the current Personnel"Section of the Other: $
Weld County Administrative Code and-is
to be charged as per the..attached TOTAL CLAIMED: -E
voucher.
(DETAIL ALL EXPENSES ON BACK OF 'FORM)
Dept. Head's Signature Date
PART II: TRAINING,:EXPENSES. Reimbursement is claimed for the:'training-relatedper-
sonal expenses shown below, which were incurred by me in accordance with the relevant'
provisions of the current Personnel Section of the Weld CountrAdministrative Code:
Claimant's Signature Date
DEPARTMENT HEAD'S CERTIFICATION Transportation: $
Meals and Lodgings: $
I hereby certify that this claim is in Registration Fees: $
accordance with the relevant provisions Mileage: E
of the current Personnel Section of the Other: _ S
Weld County Administrative Code and is
to be charged as per the attached TOTAL CLAIMED: $
voucher.
(DETAIL ALL EXPENSES ON BACK OF FORM)
Dept. Head's Signature Date
ATTACH AI.I SIIPI'ORTING RECEIPTS TO FORM
Form No. 807-79-031
POLICIES AND PROCEDURES
y
toil( Section Accounting Manual r
Subject Sample of Forms "` `
COLORADO Date ' 3/31/83 Page 90
TRANSPORTATION AND OTHER EXPENSE DETAIL
1NAN4PI/M1 MI AI S 110111 OMEN EXPENSES
1lAlf f OWN•;11 117 IfANI:I /'11AN1.11
NII A41/11H1 11tH A401IM1
s 8 $ s
TOTALS $ S $ $
MILEAGE EXPENSE DETAIL
OIH)MI ILK HI AI)INI: 1114.4 ru11PUSf PANIti N1:
OAHI F11U4iAf 10
•M111A1it OP fNth
S141141 1 IN1\II 10116
•
4
TOTALS $
1NLEA4F ALLOWANCE: MILES 204 MILE FOH 1 ACH MILL S-
PANNING
TOTAL $
ATTACH ALL SUPPORTING RECEIPTS TO FORM I.;:
POLICIES AND PROCEDURES
Section Accounting Manual
0 Subject Sample of Forms
• or ADO Date 3/31/83 Page 91
I hereby verify that all the above
expenses, for which I have oo receipts,
are true and accurate to the best of my
knowledge.
Name
Department
Sub-,cribed and sworn to before me this
day of 19
My commission expires
Notary Public
POLICIES AND PROCEDURES
ft lei Section Accounting Manual
rJ: J
villeSubject Sample of Forms
, ADO , Date 3/31/83 Page 92
VENDOR MASTER REVISIONS
14111
ACTION .
VENDOR 'NUMBER - --
VENDOR 'NAME (01)
ADDRESS LINE 1 1021 _-
2 *031
3 (041
ZIP CODE 105)
TELEPHONE NUMBER 1061 ( ) —
PERMANENT/TEMPORARY 1071
PURCHASES LAST YEAR 100) _,_,..__,_
PURCHASES YTD 1091 _,__..s_......
PREPARED BY DATE „4_1.—
ACTION CODES: A — ADO NEW VENDOR
C — CHANGE EXISTING VENDOR
0 — DELETE EXISTING VENDOR
POLICIES AND PROCEDURES
Sit ,
1 : •VI Section___ Accounting Manual
Subject Sample of Forms
COLORADO Date 3/31/83 'Page 93
WELD COUNT!
DIVISION OF FINANCE
WARRANT CONTROL FORM
Part 1: Stock Issue
Issued by: Date: r-r--
To: _
Attached are warrants numbered Comments: Received by:
thru
for Fund No.
For computsmprocassed warrants:
Part 2: Processed Warrants
Issue date;
To:
First register pays no.
Attached are the warrants described
. Last register page no.
below for Fund No
Total register amount S
Issued: thru ( 1 Voided: tthru
thru ( ) lhru
tiro ( "thru
thru ( ) thru
thru (_ ) thru
thru (
Ihru Unused: _ :thru
thru (!____) thru
thru ( ) '`rahru
thru L-------) ;.tiro
Issued,by: Date: -
Comments:
Received by: Date:
Dale:
Date:
Data:
807-79-033
POLICIES AND PROCEDURES
•
,� , Section Accounting Manual \
111 T
Subject Sample of Forms fir
COLORADO•
Date 3/31/83 Page 94
•
• WELD COUNTY, COLORAD PAGE
FUND CLAIMS
WARRANT P.O. &
NO. VO. NO. VENDOR AMOUNT
•
State of Colorado ) TOTAL
) ss
County of Weld
• This is to certify that all accounting and budgeting procedures have been completed
on the above listed cleims.as 'shown on Pages 1 through and dated
198 and that payments should .be made to the respective vendors in-the amounts set opposite
their names with the :total amount S
Dated this- day of . 194 .
•
Weld County Finance.Officer
Subscribed and sworn to before me this day of , 198
'My commision•expires:
• Notary Public
State of Colorado ) •
) -'ss
County of Weld )
We, the Board of County Commissioners of Weld County, Colorado, hereby (approve)
(disapprove) 'the claims as set forth above; and warrants in payment therefore are hereby
ordered drawn upon the Fund totaling $
Chairperson
Member
ATTEST: Member
tounty Clerk and Recorder Member
By: Member ember
•
•
POLICIES AND 'PROCEDURES
-A °f Section Acs.o>.nt'ing Manual
Subject' Sample of Forms
,COLORADO Date a/31/83 _ Page 95
STATE OF COLORADO }
SE
COUNTY OF.WELD. CLAIMS
THIS IS TO CERTIFY THAI ALL ACCOUNTING AND BUDGETING PROCEDURES HAVE BEEN COMPLETED ON
THE FOLLOWING.LISTED CLAIMS AND THAT PAYMENTS SHOULD BE MADE TO THE RESPECTIVE PAYEES
IN THE AMOUNTS.SET OPPOSITE THEIR NAMES AS CERTIFIED BY THE DIRECTOR OF THE WELD COUNTY
DEPARTMENT OF,SOCIAL SERVICES. THE AMOUNTS BY CATEGORY ARE AS FOLLOWS:
'TOTAL WARRANTS CLAIMS AMOUNT
ADC
ADC - U
IV - D
O A P
A N D
IRA
AB
GA
MED. TRANS.
ADM
SERVICES
•
CHILD WELFARE
PAC
DC
LEAP
0 A P SUBTOTAL 0 A P
S S SUBTOTAL 5 5
GRAND TOTAL
•
DATED THIS DAY OF
DIRECTOR OF FINANCE 6 ADMINISTRATIVE SERVICES
SUBSCRIBED AND SWORN TO BEFORE ME THIS DAY OF 19_
NOTARY PUBLIC
MY COMMIS5IOV1.ERPIRES
•
STATE OF COLORADO )
) SS
COUNTY OF WELD )
WE. THE BOARD DE COUNTY COMMISSIONERS OF WELD COUNTY, COLORADO. HEREBY APPROVE THE
CLAIMS AS SET'FORTH ABOVE AND WARRANTS IN PAYMENT THEREFORE ARE HEREBY ORAWN UPON THE
SOCIAL SERVICES FUNDS AND CHARGEABLE AS STATED:
•
ATTEST:
WELD COUNTY CLERK AND RECORDER AND
CLERK TO THE:BOARD •
BY:
DEPUTY COUNTY CLERK
•
•
•
DATE PRESENTED: -._„_
POLICIES AND PROCEDURES
Section Accounting Manual
L; p Subject Sample of Forms
o o R.ADO Date 3/31/83 Page 96
'DUPLICATE
WARRANT NO., `
WHEREAS, Warrant NO.. ,
dated , in the amount of $ has
been mi;placed, lost or destroyed and said Warrant No.
has not been presented in the Office of the County Treasurer of
Weld County, -Colorado,, and •
WHEREAS, satisfactory affidavit and bond necessary to
indemnify and hold Weld County harmless on account of the alleged
loss of the.original-warrant has been filed in -the Affice of the
Board of County Commissioners.
`NOW, THEREFORE, BE IT RESOLVED, by the Board of.County.
Commissioners, Weld County, Colorado, that the aforementioned •
duplicate Warrant No. , in the amount of $. , be
issued.
The above and foregoing resolution was, on motion duly
made and seconded, adopted by the following vote on the day
of A.D.. .19 •
THE BOARD OF COUNTY COMMISSIONERS
WELD COUNTY, COLORADO -
ATTEST: •
COUNTY CLERIC AND RECORDER
AND CLEAR TO THE BOARD
BY:
Deputy County Clerk
APPROVED AS TO FORM:
POLICIES AND PROCEDURES
it
Section Accounting Manual
Subject Sample of Forms
sre eRAW Date 3/31/83 Page 97
AFFIDAVIT
STATE OF COLORADO ) ss.
COUNTY OF WELD )
I� , of Weld County and State of Colorado,
being first duly and .legally sworn upon my oath, depose and says that I em the iden-
tical person to whom was issued a county warrant, numbered in the sum of
$ and drawn upon the County Treasurer of Weld County, -dated
, 19 . That. said warrant has been misplaced, lost or destroyed and after
the most careful and diligent search, I cannot find the same, nor can I produce the
same for -presentation :for payment. That I have not assigned or disposed of this war-
rant to any other person or persons, and that I am still the legal owner of said war
rant and the money to be drawn from the County Treasurer of Weld County, thereby.
That I make this affidavit for the purpose of including the county commissioners of
said Weld County, toissued to me a duplicate of said warrants upon the condition that
I indemnify said county for and on account of said lost warrant.
Address
Subscribed and sworn to before me this
day of , 19 ....
POLICIES AND PROCEDURES
0 ii Section Accounting Manual
Subject Sample of Forms ea
COLORADO Date 3/31/83 Rage 98
•
BOND
KNOW ALL MEN BY THESE PRESENTS, That I,
in the County of Weld and State of Colorado, as principal, and
.:.... of the County of and State of Colorado,
and of the County of
and State of Colorado, as sureties are held and firmly bound unto the County of Weld,
State of Colorado, 3n the sum of $ , lawful moneynsf the United States
of America, for the;.payment of which well and truly -to be made, we bind ourselves,
each of us, and our-leirs, executors and administrators, jointly-and severally, firm •
-
ly by these presents, •
Sealed-with our seals, -and dated this . day of A. D., 19__....
The condition-of,this obligation is such that; WHEREAS, ,.i .certain Warrant was
drawn upon the County Treasurer of Weld County, and was issued andmade payable tc
dated . - A. 14-19 , in the sum of
1. :, said Warrant being Numbered ., the samesbeinglost,-and having
established by proof said loss to the satisfaction of the Boardof:CountyCoaanission-
ers of Weld County,'Colorado, they have by proper order entered a record cauthorizec
the issuance of a duplicate warrant in the said sum of 3
NOW, THEREFORE;" If the said Obligors shall save and keep itarmiess the County of
Weld and all of its-officials from all damages, suits and claims of whatsoever nature
occasioned by the Issuance of said duplicate warrant without the surrender -of ,the
original, then this,obligation to be void, otherwise to remain in full force andef-
fect.
Signed, sealed and -delivered in the Principal presence of
Address
. .. ._........_........_...._......
Witness
Surety
Witness Address
Surety
Address
POLICIES AND PROCEDURES
ft `tea
Section. Accounting Manual
Subject Sample of Forms •
Date ate 3/3.1/83 •Page 99
•
RESOLUTION
WHEREAS, GENERAL FUND WARRANTS IN THE-TOTAL AMOUNT OF
S HAVE BEEN ISSUED IN ERROR OR THE A;IOUNTS'FOR
WHICH THEY WERE DRAWN HAVE OTHERWISE BEEN CHANGED.
WHEREAS, A LIST OF THE SPECIFIC WARRANT N.U:BE••RS,ODAIES,
NAMES, AND AMOUNIS IS ON FILE WITH THE ACCOUNTING DEPARTMENT.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF'`.COUNTY
COMMISSIONERS, WELD COUNTY, COLORADO, THAT SAID GENERAL.FUND
WARRANTS FOR THE WEEK OF IN THE A,OUNTOF
$ -:BE, AND THE SAME ARE HEREBY CANCELLED AND,UEtD
FOR NAUGHT.
THE ABOVE AND FORGOING RESOLUTION WAS, ON MOTION 'DULY
MADE AND SECONDED, ADOPED BY THE FOLLOWING VOTE THIS
DAY OF
BOARD OF COUNTY COMMISSIONERS
WELD COUNTY, COLORADO "•
ATTEST:
-ter
COUNTY CLERK AND RECORDER
AND CLERK TO THE BOARD
BY:
DE'VU'rY COUNTS' CLERK •
APPROVED AS TO FORM:
COUNTY ATTORNEY .
POLICIES AND PROCEDURES
ft/1-40-,
• 1, '1404Section Accounting Manual -%
Subject Sample of Forms
COLORADO Date 3/31/83 Page loo
REQUEST FOR REVOLVING FUND CHECK
From: (Person Requesting Check)
To: Weld County Comptroller
e,
Date:
Check to beitssued to:
Check amount:
Reason for issuance:
Approved:
(Elected Official or Department Head Signature
Accounting Office Use Only
Check written: Check Number:
Check Amount: Payee:
Statement Sent: Payment Rec'd:
807-79-024
POLICIES AND PROCEDURES
. .._
t..., .
. •fi•o \Apt Section Acoynting Manual
Subject Sample of Forms
RDO Date 3/31/83 Page 101
•
i
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•
' A
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.iii !Y
POLICIES AND PROCEDURES
41 .67Section Accounting Manual
'''1111k
Subject Sample of Forms
o ' ADO
Date 3/31/83 Page 102
DEPOSIT PERMIT
COUNTY OF WELD
JE #: BY:
DEPOSITOR'S SIGNATURE DATE: / / EXPLANATION:
ACCOUNTING YEAR:. DEPOSIT #:
DEPARTMENT
DEPARTMENT ACCOUNT CREDIT
EXPLANATION FUND NUMBER NUMBER CODE AMOUNT
(42-43) (44-47) (48-55) (56) (68-78)
G'
G
G
G
G
G
C
G
G
TOTAL: S
DEPOSIT COMPOSITION:
WARRANTS: RECEIPT 0 DEPARTMENT ACCOUNT DEBIT
CHECKS: FUND NUMBER NUMBER CODE AMOUNT
(42-43) (44-47) (48-55) (56) (68-78)
CURRENCY: THRU #
COIN:
Total: $
TOTAL: $
POLICIES AND PROCEDURES
is
4 N 11.1 , Section Accounting Manual
0
Subject Sample of Forms
-COLORADO 3/31/83 Page 103
•
•
TREASURER'S DEPOSIT PERMIT
OFFICE OF FINANCE
a.m.
DEPOSIT DATE , 19 TIME p.m.
CHECKS
WARRANTS
CASH
dollars
halves
quarters
dimes
;'nickels
',cents
CASH ITEMS
TOTAL
01 GENERAL FUND
11 "ROAD & BRIDGE
19 HEALTH SERVICES
20 LIBRARY
21, HUMAN RESOURCES
61 ' IGS - MOTOR POOL
64 IGS - PRINTING & SUPPLIES
66 'IGS - INSURANCE
TOTAL
TOTAL DEPOSIT
TREASURER'S CASH ITEM #
DEPOSITED BY
RECEIVED BY
POLICIES AND PROCEDURES
A laSection Accounting Manual
Subject Weld Finance On—Line Inquiry Subsystem
COLORADO Date 3/31/83 Page 104
WELD COUNTY
ADVICE OF INTER-FUND CASH TRANSFER
To: Mike Loustalet. Treasurer
From: Don Warden, Director of Finance
y ..
Inter-Fund transfers of cash. as stated below. are necessary-to account for
TRANSFER IN TRANSFER OUT
FUND NO. DR Cash- DR Owe -To
CR Due From CR Cash
Transfer Date: _ Inter-Fund Transfer No.:
Date Posted: JV Ref. No.:
Posted By: Warrant Register Date:
Warrant No. thru
Prepared By:
Mike Loustalet Donald D.Warden
Treasurer of Weld County Director of Finance P Administration
P "O .L 1 C I_E S A .N :D PROCEDURES
•
1 Section Accounting :Manual
ale Subject Weld Finance On-Line Inquiry Subsystem
COLORADO Date 3/31/83 , Page 105
.D1/01182 WELD FINANCE ON-LINE INQUIRY SUBSYSTEM
I. INTRODUCTION
THE PURPOSETO THE FINANCE.ON-LINE INQUIRY SUBSYSTEM IS TO .PROVIDE
NOT ONLY THE ,1ACCOUNTING DEPARTMENT BUT ALSO OTHER USER DEPARTMENTS
WITH ACCESS .THE ACCOUNTING INFORMATION. THIS ..OPLION IS TO BE PART
OF THE EXISTING REPORTING FUNCTION, AND AS SUCH, :IS AN ADD-ON TO
THE FUNCTION. . BECAUSE OF THE VARIED..NATURE OF POTENTIAL USERS, THE
METHODOLOGY'MUST BE SIMPLE. STRAIGHT-FORWARD. ANDTIMECY. THE
SUBSYSTEM MUST BE SELF-CONTAINED IN THAT THE USERICAN MAKE THE
TRANSITION FROM SCREEN TO SCREEN:WITHOUT.DUTSIDE-IHELP..
THIS SUBSYSTEM CAN BE .USED FUR..EXAMPLE TO CHECK UN THE STATUS .OF A
PURCHASE ORDER, FIND A VENDOR NUMBER MHEN ONLY THE 'VENDOR NAME OR A
PORTION OF IT .IS KNOWN. ..CHECK UN THE STATUS OF PAYMENTS FOR A
PARTICULAR VENDOR, AND CHECK ON THE BUDGETSTATUS OF A PARTICULAR
ACCOUNT. AN ADDITIONAL BENEFIT IS THAT THE SYSTEM. CAN BE USED
, -WHEN VALIDATING VOUCHERS. THE ENHANCED CAPABILITIES OF THE SYSTEM
WILL ALLOW THE ACCUUNTING DEPARTMENT TO TAKE THE.FIRST STEP IN
TIGHTENING CONTROL OF PAYMENTS TO VENDORS, THUS :R:.EDUCING DUPLICATE
PAYMENTS.
POLICIES AND PhOCEDURES
II
Ati411 'Air
Section Accounting Manual
•
1 Subject Weld Finance On-Line Inquiry, Subsystem n
i
Date 3/31/83 Page 106
COLORADO
01/01/82 'WELD FINANCE ON-LINE INQUIRY SUBSYSTEM
II.. GOALS .OF -UN-LINE INQUIRY SUBSYSTEM
L. CREATE MORE READY ACCESS TO DATA FOR NOT ONLY THE ACCOUNTING
DEPARTMENT, BUT ALSO USER DEPART:MENTS..
2. CREATE MORE VARIED CHANNELS OF DATA RETRIEVAL.
3. PROVIDE A"MEANS FOR REV LEA ING THE INTEGRITY OF INVOICES IN
VALIDATING•'4V000HERS.
4. PROVIDE A*MEANS `FOR`R EVIE RING THE STATUS OF PAYMENTS TO VENDORS.
5. PROVIDE A''4MEANS FOR REVIEWING THE STATUS OF PURCHASE ORDERS.
6. REDUCE THE'-NUMBER AND FREIUENCY OF BATCH REPORTS.
POLICIES AND PR=OCEDURES
- 34# `
Section Accounting Manual
Subject Weld Finance On-Line Inquiry Subsystem
or. B • ADO Date 3/31/83 Page 107
J
•
01/01/B2
FINANCE INQUIRY SCREENS
*********a***********su*****s***************************s*ss***s*******+****a♦*♦** .
4 1 +!WELD FINANCE INQUIRY MENU . OMXWGLD1*
*
* PLACE THE OPTION `NUMBER IN THE UPPER LEFT *
* HAND CORNER. AND DEPRESS IHE ENTER KEY *
* .4
* I. DISPLAY 'L GENERAL LEDGER SUMMARY INFORMATION *
* 2. '.DISPLAY GENERAL LEDGER JOURNAL ENTRIES '*
* 3. DISPLAY VENDOR INFORMATION I *
* 4. DISPLAY OPEN ACCOUNTS PAYABLE INFORMATION *
* 5. ".DISPLAY PURCHASE ORDER INFORMATION *
* 6. 'DISPLAY WARRANT REGISTER INFORMATION * -.
* 7. TERMINATE FINANCE OPTION - *
* *
*
S
*
*
*
* *
*
*
4
*
*
*
*
* *
*ENTER AN 'H' IN THE -UPPER LEFT HAND CORNER AND DEPRESS THE ENTER KEY FUR HELP. *
THIS IS THE FIRST SCREEN TO BE DISPLAYED IN THE FINANCE INQUIRY SUB-
SYSTEM. ITS PURPOSE IS TO DEFINE WHICH AREA OF INQUIRY IS TU BE USED.
SPECIAL NOTE SHOULD BE MADE OF OPTION 7. THIS OPTION WILL TERMINATE
THE OPERATOR FROM .INQUIRY. BUT NOT FROM THE DATA CENTER. TO TERMINATE
FROM THE DATA CENTER. THE OPERATOR MUST FOLLOW THE DEFINED 'SIGNOFF'
PROCEDURES.
POLICIES AND PROCEDURES
440-1
Section Accounting Manual
IIIC0 Subject Weld Finance On-Line Inquiry Subsystem
�i
Date 3/31/83 Page 108
COLORADO
. :01/01/82
WELD FINANCE INQUIRY SCREENS
*****.►k•***k•••k********k**•**********s***********•***k,k**•****►**************k*•
*1 WELD /FINANCE SUMMARY GENERAL .LEDGER INQUIRY -MENU WGLMAC01*
*
* PLACE THE OPTION NUMBER,.IN THE UPPER IEP.T •
• - ,HAND CORNER, THE. YEAR AND:PORTION OF THE •
* ACCOUNT NUMBER °LAS APPROPRIATE) IN THE - •
* INDICATED AREA, AND DEPRESS THE ENTER -KEY •
• L... DISPLAY A SPECIFIC ACCOUNT *
* - -2.. DISPLAY A SERIES OF CONSECUTIVE ACCOUNTS -*
* 3. DISPLAY ACCOUNTS BASED ON AN OBJECT CODE •
• A.. DISPLAY JOURNAL ENTRY .INQUIRY MENU '•
* - 5. TERMINATE ACCOUNT INQUIRY
• *
• YEAR: XX .
• FUND: XX •
* DEPARTMENT: 'XXXX
* OBJECT ACCOUNT: XXXX 4
* PROJECT: :XXXX *
* *
* *
` • _ •
• .•
* ENTER AN 'H' IN-.THE UPPER LEFT HAND CORNER ANU DEPRESS THE ENTER KEY FUR HELP.*
********•*****************•**•*•******K****k****•*•***tit************************
THIS SCREEN IS USED TO DISPLAY THE VARIOUS SUMMARY GENERAL LEDGER
INQUIRY OPTIONS -AND MENU LEVEL TRANSITION OPTIONS AVAILABLE. AN
EXPLANATION UF ::EACH OPTION IS AVAILAdLE IN THE UN-LINE HELP SCREEN
FOR THIS SCREEN. WHEN THE USER [HOUSES OPTION. 5 AND RETURNS TO
THE INQUIRY SYSTEM MAIN MENU, THE FIELDS AVAILABLE FUR USER KEYING
'WILL BE SET BACK TO THEIR INITIAL CONTENTS PRIOR TO ANY USER ORANGES.
THIS SCREEN WILL APPEAR WHEN UNE OF THE FOLLOWING OPTIONS IS CHOSEN:
OPTION 1 - MELD FINANCE MAIN INQUIRY MENU IDMXWGL01I
OPTION 3 - MELD FINANCE JOURNAL ENTRY INQUIRY MENU (WGLMGLOI)
P OL I C IE S AND P (R O C E D U RES
;� ` ;
Section Accounting Manual
Subject Weld Finance On-Line Inanity Subsystem
*
we ,®RADO Date 3/31/83 Page 109
01/01/82
wELD FINANCE INQUIRY SCREENS
►►stsssa►►************saa►aa►►******tssss►******•sasaw******►►►►************►*ast
•R 'WELD FINANCE. ACCOUNT INQUIRY :SCREEN<.'=. WGLIACIl1*
• s
*ACCOUNT: 99 9999 9999 9999 YEAR: 99 DESC: XXXXXXXXX*XXXXXXXXXXXXXXXXXXXX 4
*BUDGET: LAST YR REQUESTED APPROVED `SUPP ADJUST £.TOTALUNEXPENDED as
• 999999999 999999999 999999999 999999999 9999999999 ':999999999.99: 4
*ENCUMBRANCES: LAST 'EAR YEAR TD DATE `' ga
• 999999999.99 -X999999999.99 '�
*GENERAL LEDGER: LAST YEAR THIS YEAR PLANNED 4 BANNED S : ACTUAL -Z •
► "JAN: 999999999.99 999999999.99 999999999 k:;.;999.99 999.99 °►
• FEB: 999999999.99 999999999.99 999999999 °,::'.999.99 : 999.99 *
" • MAR: 999999999.99 999999999.99 999999999 '.999.99 999.99 *
• APR: 999999999.99 999999999.99 999999999 %999.99!. "999.99 *
• MAY: 999999999.99 999999999.99 .999949999 ' x999.99...: 999.99
s JUN: 999999999.99 999999999..99 999999999 '999.99 999.99 *
• JUL: 999999999.99 999999999.99 994999999 ,:2999.99 999.99" *
► AUG: 999999999.99 999999999.99 999999999 7 �."999.99 999.99 ►
• SEPt 999999999.99 999999999.99 999999999 „;,999.99. 999.99 a
• OCT.: 999999999.99 999999999.99 999999999 ,rx':.999.99 -999.99 *
• NOV: 999499999.99 999999999.99 999999999 '-'999.99999.99 a .
• DEC: 999999999.99 999999999.99 999999999 ;,'999.99 999.99 -s
• YTD: 999999999.99 999999999.99 999999999 999.99 999.99 •s
*DATE OF LAST UPDATE:'.9CX/XX/X%
*DEPRESS THE ENTER KE%I TO RETURN TO THE PREVIOUS SCREEN. ' *
►******iK►►►►******a***i►•i•at►►i•►•►a►tit************/►4N ******aak•
THIS SCREEN IS USED TO DISPLAY THE CONTENTS OF A SINGLE:3UMMARY GENERAL
LEDGER RECORD. THE SCREEN IS INTENDED TO BE USED FOR REVENUE AND EXPENSE
ACCOUNTS (OBJECT ACCOUNT NUT LESS THAN 30001. NO FIELDS«ON THIS SCREEN
ARE AVAILABLE FUR USER MODIFICATION. THIS SCREEN WILL APPEAR WHEN .ONE
OF THE FOLLOWING OPTIONS IS CHOSEN:
• OPTION I - WELD FINANCE SUMMARY GENERAL LEDGER INQUIRY MENU IWGLMAC011
OPTION S - WELD FINANCE ACCOUNT BROWSE SCREEN 1WGLBACDII
OPTION S WELD FINANCE OBJECT ACCOUNT BROWSE SCREEN,(WGLBACO21
POLICIES AND PR0CEDURES
?��' Section Accounting Manual
1111 } ¢
Subject weld Finance On-Line Inquiry Subsystem
COIA RADO Date 3/31/83 Page 110
04/27/82
WELD%FINANCE INQUIRY SCREENS
*****•**•***********iM*♦**•••******•**********•••f*•**l***'l•*********flit********
*R +WELD FINANCE ACCOUNT INQUIRY SCREEN .NGLIACD2*
•
*ACCOUNT': 99 9999 9999 °9999 YEAR: '99 DESC: -XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX *
* *
*ENCUMBRANCES: LASI `YEAR YEAR TO DATE *
• 999999999.99 999999999.99. 'l
* •
*GENERAL LEDGER:' LAST YEAR THIS YEAR ** .JAN: 999999999.99 999999999.99 *
* FEB: 999999999..99 999999999.99 *
* . 'MAR: 999999999.99 999999999..99. *
* APR-: 999999999.99 ,:999999999.99. '*
• MAY: 999999999.99 999999999..99 * --
• JUN: 999999999.99 -999999999..99 •
• JUL: 999999999.99 999999999.99 *
* AUG: 999999999.99 999999999.99 •
* SEP: 999499999.99 999999999..99 . *
* OCT: 999999999.99 `:999999999.99 *
* NOV: 999999999.99 999999999.99 *
* DEC 999999999.99 `:999999999.99 *
* YTD: 999999999.99 '999999999.99 ' *
• *
*DATE OF LAST UPDATE: 4AX/XX/X% *
*DEPRESS THE ENTER KEY-au RETURN TU THE PREVIOUS SCREEN. *
THIS SCREEN IS USED TO DISPLAY THE CONTENTS.OF A SINGLE SUMMARY GENERAL
LEDGER RECORD. THE?SCREEN >IS-.USED FUR BALANCE SHEETACCOUNTS (OBJECT
ACCOUNT BETWEEN 1000`-AND 30001 NO FIELDS ONTHIS SCREEN .ARE AVAILABLE
FOR USER MODIFICATION. THIS SCREEN WILL APPEAR WHEN ONE OF THE FOLLOWING
OPTIONS IS CHOSEN:
OPTIONt1 - WELD+"FINANCE SUMMARY :.GENERAL LEDGER INQUIRY MENU IWGLMACOII
OPTION S - WELD-'F I NANCE ACCOUNT BROWSE SCREEN IwGLBAC011
OPTION S - WELDFINANCE OBJECT -ACCOUNT-DROWSE SCREEN IWGLSACD21
P -0 L I CI E S AND P R:;O C E D U R E S
- 1
i' •R :Section Accounting Manual
e D11
abject Weld Finance OnOLine Inquiry Subsystem
dte 3/31/83 Page 111
(ae 'DRADO
04/27/82
WELD FINANCE INQUIRY SCREENS
•C .°.WELD -FINANCE -ACCOUNT BROWSE SCREEN . , ' WGLBAC01*
,• - *
• ACCOUNT NUMBER YEAR -DE SCRIPT DIN *
* APP ":BUDGET = ENCUMB YID GL YTD UNEXPENDED s
• 99999999999999& 99 XXXXXXXXXXXXXXXXXXXXXXXXX - *
* 9999.99999 . 999999999.99 '999999999.99 999999999.99 *
* 99999999999999r; 99 ,XXXXXXXXXXXXXXXXXXXXXXXXX *
• 999999999 -999999999.99 999999999.99 999999999.99 •
* °99999999999999''j 99 XXXXXXXXXXXXXXXXXXXXXXXXX •
* 999999999 14 "999999999.99 999999999.99 999999999.99 *
* 99999999999999 .. 99 XXXXXXXXXXXXXXXXXXXXXXXXX *
is 999999999 F.. :999999999.99 -:999999999.99 999999999,99 *
* 999999999999994— 99 XXXXXXXXXXXXXXXXXXXXXXXXX _ 4
• X999999999 999999999.99 999999999.99 999999999..99 *
* 99999999999999 99. XXXXXXXXXXXXXXXXXXXXXXXXX *
* 999999999 999999999.99 999999999.99 999999999.99 *
* 49999999999999" 99 XXXXXXXXXXXXXXXXXXXXXXXXX *
-* 999999999 - 999999999.99 999999999..99 999999999.99 *
* 99999999999999" " 99 XXXXXXXXXXXXXXXXXXXXXXXXX *
* 999999999 999999999..99 999999999.99 999999999.99 *
.• - *.
*OPERATOR RESPONSES AVAILABLE: *
• C CONTINUE BROWSE .:.I - TERMINATE BROWSE F PAGE FURWARO B PAGE BACKWARD *
* S SELECT ACCOUNTIE.OR .INQUIRY (POSITION CURSOR TO DESIRED LINE) *
THIS SCREEN IS USED TO DISPLAY THE CONTENTS OF SEVERAL CONSECUTIVE
SUMMARY'GENERAL LEDGER ACCOUNTS. THIS SCREEN CAN BE USED WITH ALL
ACCOUNTS. SPECIAL?.NOTE SHOULD BE MADE OF THE INSTANCE WHEN ONE OR
-MORE LINES of ASTERISKS '.(*) `APPEAR UN THE SCREEN. THIS'°IOCCURANCE
INDICATES THAT NO MORE RECORDS 'EXIST ON FILE THAT MEET 'THE BROWSE
-CRITERIA SPECIFIEDi:(1N'Tt1E SUMMARY GENERAL LEDGER INQUIRY: MENU-. THIS
SCREEN -WILL -APPEARIMfIEN ONE OF THE FOLLOWING OPTIONS 'IS CHOSEN:
OPTION 2 - -WELD.. FINANCE SUMMARY GENERAL LEDGER INQUIRY MENU (WGLMAC0l1
:OPTION R - WELD FINANCE ACCOUNT INQUIRY SCREEN IWGLII-AC011 (ONLY
WHEN, THE INQUIRY WAS INITIATED FROM THIS SCREEN:
OPTION R - WELD FINANCE ACCOUNT .INQUIRY SCREEN (WGL'IACO21 (ONLY
WHEN"THE.,INQUIRY WAS INITIATED FROM THIS SCREEN)
POLICIES AND PROCEDURES
Section Accounting Manual
Subject Weld Finance On-Line Inquiry Subsystem
• ®Iea RA'DO
Date 3/31/83 Page 112
04/27/82
WELD FINANCE INQUIRY SCREENS
**4***S***************************S*t*#***SS**S*S***S***S********t
'*C WELD FINANCE ACCOUNT BROWSE SCREEN WGLBACO2*
* *
* ACCOUNT NUMBER YEAR DESCRIPTION '*
* 'APP BUDGET". . ENCUMB YTD GL YID UNEXPENDED *
-* 99999999999999 99 XXXXXXXXXXXXXXXXXXXXXXXXX *
* 999999999 999999999.99 999999999.99 999999999.99 *
'* 99999999999999 99 XXXXXXXXXXXXXXXXXXXXXXXXX *
* X999999999 ' 9999999.99.99 ... 999999999..99 999999999.99 *
-• 99999999999999 99 XXXXXXXXXXXXXXXXXXXXXXXXX `*
* 999999999.. 999999999.99 999999999.99 999999999.99 4
* . 99999999999994 99 XXXXXXXXXXXXXXXXXXXXXXXXX *
999999999 999999999.'99 999999999.99 999999999..99 '*
* 99999999999999 . 99 XXXXXXXXXXXXXXXXXXXXXXXXX *
* 999999999. 999999999.99 999999999.99 999999999.99 *
* .99999999999999. 99 XXXXXXXXXXXXXXXXXXXXXXXXX *
* 999999999 999999999.99 999999999,99 999999999.99 *
* .99999999999999 99 XXXXXXXXXXXXXXXXXXXXXXXXX *
* 999999999 999999999.99 999999999.99 999999999.99 *
* 99999499999999 99 XXXXXXXXXXXXXXXXXXXXXXXXX *
* 999999999 999999999.99 .999999999..99 999999999.99 *
4 *
*OPERATOR RESPONSES AVAILABLE:
* C - CONTINUE BROWSE I - TERMINATE BROWSE F - PAGE :FORWARD B - PAGE BACKWARD *
* S - SELECT ACCOUNT FOR INQUIRY (POSITION CURSOR TO DESIRED LINE.) *
THIS SCREEN IS-USED TO DISPLAY THE CONTENTS OF GENERAL LEDGER ACCOUNTS IN
OBJECT ACCOUNT':UROER. . THIS SCREEN CAN BE USED FOR ALL OBJECT ACCOUNTS
GREATER THAN.1000. SPECIAL NOTE SHOULD BE MADE OF THE INSTANCE WHEN UNE
OR MORE LINES..OF ASTERISKS (*I APPEAR ON THE SCREEN. THIS OCCURANCE
INDICATES THAT :NO MORE RECORDS EXIST ON FILE THAT MEET THE BROWSE
CI!ITERIA SPECIFIED UN THE SUMMARY GENERAL LEDGER INQUIRY MENU. THIS
SCREEN WILL APPEAR WHEN ONE OF. THE FOLLOWING OPTIONS IS CHOSEN:
OPTION 3. -'WELD FINANCE SUMMARY GENERAL LEDGER INQUIRY MENU IIGLMACOII
OPTION R -:WELD FINANCE ACCOUNT INQUIRY SCREEN IWGLIAC011 IUNLY
:WHEN THE INQUIRY WAS INITIATED FROM.THIS SCREEN)
OPTION R -'.:WELD FINANCE ACCOUNT INQUIRY SCREEN `-IWGLIACO21 (ONLY
H WHEN THE INQUIRY WAS INITIATED FROM THIS SCREEN)
POLICIES AND PROCEDURES
alI
l l Section Accounting Manual
Subject Weld Finance On-Line Inquiry Subsystem
Date 3/31/83 Page 113
‘..0) Ci r ADO
04/27/82
WELD FINANCE INQUIRY SCREENS
*▪1 .. WELD FINANCE PRINTING/SUPPLY BROWSE SCREEN WGLBAC03*
* ACCOUNT NUMBER: XX XX XXXX XXXX XXXX `*
* s
* DESCRIPTION: XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX "*
* COST OF INVENTORY:, 999,999.999..99 '*
* .*
•s QUANTITY ON HANU: 999,999,999.99 `•
s 4
* AVG. COST OF INVENTORY:. 99,999,999.999 *:
s *
* REORDER POINT.: 999,999,999..99
s -*
* *
* .5
* .*
* OPERATOR RESPONSES AVAILABLE: *
* C - CONTINUE BROWSE T - TERMINATE BROWSE F - PAGE -FORWARD B - PAGE BACKWARD*
***ss*s***k*sr s *
****s*************
THIS SCREEN IS USED TO DISPLAY THE CONTENTS OF A SINGLE PRINTING/SUPPLY
ACCOUNT. IFUNDS '90 AND 911 NO FIELDS UN THIS SCREEN. ARE AVAILABLE FUR .
USER 'MODIFICATION. THIS SCREEN WILL APPEAR WHEN THE. FOLLOWING OPTION
IS CHOSEN
OPTION 2 —WELD FINANCE SUMMARY GENERAL LEDGER INQUIRY MENU aWGLMAC011
WHEN THE FUND CHOSEN IS 90 UR 91
POLICIES AND PROCEDURES
%
��� Section Accounting Manual
Subject Weld Finance On-Line Inquiry Subsystem
nie
Date 3/31/83 Page 114
COLORADO
01/01/82
WELD FINANCE INQUIRY SCREENS
*1 WELD FINANCE JOURNAL ENTRY INQUIRY:MENU WGLMGLDI*
* _*
* `PLACE THE OPTION NUMBER IN THE UPPER-LEFT
* HAND CORNER, THE YEAR - ACCOUNT NUMBER - *
* MONTH (AS APPROPRIATE( IN THE INDICATED 's
* - AREA, AND DEPRESS THE ENTER KEY` 4
* *
• 1. DISPLAY YEAR-TO-DATE ENTRIES FOR AN'ACCOUNT 4
* - 2. DISPLAY MONTH-TO-DATE ENTRIES FOR AN ACCOUNT . 4
• 3. DISPLAY SUMMARY GENERAL .LEDGER-INQUIRY MENU
* 4. TERMINATE JOURNAL ENTRY INQUIRY OPTION *
* *
* YEAR: XX -•
* FUND: XX I *
* DEPARTMENT: XXXX;:. *
* OBJECT ACCOUNT: XXXX *
* PROJECT: XXXX -*
* MONTH: XX. *
• *
• *
* 4
* .*
* _•
* ENTER AN 'H' IN THE UPPER LEFT HAND CORNER :AND DEPRESS THE ENTER KEY FOR HELP.*
•••***•**••**•******•******•••*•*•***••**•******M•***sits•***•********•**********
THIS SCREEN IS USED TO DISPLAY THE VARIOUS JOURNAL :ENTRY INQUIRY
OPTIONS AND MENU LEVEL TRANSITION OPTIONS AVAILABLE:.. AN EXPLANATION
OF EACH OPTION IS AVAILABLE IN THE ON-LINE HELP SCREEN FOR THIS ;SCREEN.
WHEN THE USER CHOOSES OPTION 4 AND RETURNS TO THE INQUIRY SYSTEM MAIN
MENU, THE FIELDS AVAILABLE. FOR USER KEYING -WILL -BESET BACK TO THEIR
INITIAL CONTENTS PRIOR TO ANY USER CHANGES. THIS SGREEN .WILL APPEAR
• ' WHEN ONE OF THE FOLLOWING :OPTIONS IS CHOSEN:
OPTION 2 WELD FINANCE MAIN INQUIRY MENU (OMXWGLO1I
OPTION 4 - WELD FINANCE SUMMARY GENERAL LEDGER INQUIRY MENU IWGLMACOII
P 0 'L .I CIE S AND P RHO C E D U 'R E S
t `4,1
t 04 Section Accounting Manual
Subject Weld Finance On-Line Inquiry Subsystem
Date 3/31/83 Page 115
COLORADO
01/01/82
HELD FINANCE INQUIRY SCREENS
*****►**s****************s*s*******s**********a*********************s*************
*R WELD FINANCE -ACCOUNT .DESCRIPTION IN-QUERY SCREEN -WGLIGLOJ*
*YEAR XX FUND-. _XX DEPARTMENT: XXXX OBJECT ACCOUNT.: XXXX. . PROJECT: XXXX *
* *
* *
*
*
*
* *
* *
* *
*
* ACCOUNT -IS NOT ON FILE - RETRY WITH A OEFEERENT ACCOUNT - *
* *
*
* *
* *
* *
* *
* TO RETURN TO THE PREVIOUS :SCREEN DEPRESS THE ENTER;1(EY "*
THIS SCREEN IS AN ERROR -SCREEN AND WILL APPEAR UNCT WHEN THE ACCOUNT
NUMBER AND YEAR COMBINATION DO NUT IDENTIFY AN. ACCOUNT THAT. IS ON THE
SUMMARY GENERAL LEDGER FILE. -THE USER SHOULD RETURN TO THE JOURNAL
ENTRY. INQUIRW MENU AND CHANGE THE ACCOUNT. NUMUERJOR YEAR AS IS
NECESSARY. THIS SCREEN WILL APPEAR WHEN THE ERRORyOCCURS -ANO THE
FOLLOWING OPTIONS HAVE BEEN CHOSEN:
OPTION 1 - WELD FINANCE JOURNAL ENTRY INQUIRY144ENU :INGLMGLOII
• OPTION 2.- WELD FINANCE JOURNAL ENTRY .INQUIRY:4NENU
POLICIES A "ND PROCEDURES
lAir
( i (' '\
Section
+ Accounting Manual
- It , ,Subject Weld Finance On-Line Inquiry Subsystem
st.
0
COLORADO Date 3/31/83 Page 116
01/01/82
-WELD FINANCE .INQUIRY SCREENS
•C .:WELD FINANCE .:JOURNAL 'ENTRY -HISTORY BROWSE SCREEN WGLBGLOI*
*ACCOUNT: 99 9999 9999 9999 XXXXXXXXXXXXXXXXflXX.XXXXXXXXXX YEAR: 99 MONTH: 99 *
•'JE,DATE SEW-REFER SRC EXPLANATION BATCH *
• PO NUM VENDOR -INVOICE . ,VOUCHER BUDGET AMT ENCUBM AMT GL AMOUNT *
•XX/XX%X% 999 XXXXXX -X XXXXXXXXXXXXXXXXXXXXXXXXX 999999 *
'• 999999 999999 999999 999999 9999999..99 999999999.99 999999999..99 *
,•
*
^sX%/X%/X'X 999 "XXX%X% X XXXXXXXXXXXXXXXXXXXXXXXXX 999999 *
'• 999999 999999 999999 999999 9999999.99 '999999999..99 999999999.99 • -
,
*
4XX/X4/XX 999 XXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXX 999999 *
y 999999 999999 999999 999999 . 9999999.99 999999999..99 999999999.99 *
*
•XX/X%/X% 999 .: XXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXX 999999 *
* +999999. 999999. 999999 999999 9999999.99 999999999.99 999999999.99 *
.5
*
3XX/X%✓XX 999 XXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXX 999999 *
.• 999999 999999 999999 999999 9999999.99 999999999..99 999999999.99 s
i
*
+XX/XX/XX 999,'.-.XXXXXX X XXXXXXXXXXXXXXXXXXXXXXXXX 999999 •
4 .999999 999999 999999 999999 9999999.99 . 999999999.99 999999999.99 *
•
•OPERATOR RESPONSES. AVAILABLE: - *
*
'• -C - CONLINUE IBRONSE T --TERMINATE "BROWSE F - P AGE FORWARD B - PAGE BACKWARD *
i•••••••••••i.A+R•#«•••••••••k#••i••••*•••••••••••••4•ptA•••A•i•••••R••t•••••••s••••
THIS .SCREEN d:S USED TO DISPLAY THE JOURNAL ENTRIES FOR A SPECIFIC
SUMMARY GENE:RAL .LEDGER::ACCOUNT. THIS SCREEN CAN 9E USED TO DISPLAY
JOURNAL-ENTRIES?FUR A SPECIFIC MONTH OR FOR THE ENTIRE YEAR FOR THE
,ACCOUNT .DEFINED ON THE JOURNAL ENTRY INQUIRY MENU.. SPECIAL NOTE
SHOULD'BE --MADE.:OF THE .INSTANCE WHEN ONE OK. MORE LINES OF ASTERISKS (•I
APPEAR ON THE JSCREEN. THIS OCCURANCE INDICATES THAT NO MORE JOURNAL
• • ENTRY RECORDS,;ARE TUN FILE FOR THE ACCOUNT. THIS SCREEN WILL APPEAR
WHEN THE FOLLOWING OPTIONS ARE CHOSEN:
OPTION .1 WELD-FINANCE :JOURNAL ENTRY INQUIRY -MENU IMGLMGIOII
OPTIUN 2:.----WELU 'FINANCE JOURNAL ENTRY INQUIRY MENU
POLICIES AND PROCEDURES•O11(
2 . Section Accounting Manual
Subject Weld Finance On-Line Inquiry': Subsystem
Date
o ADO
3/31/83 Page 117
01/01/82
WELD FINANCE ":INQUIRY SCREENS
*1 WELD FINANCE VENDOR INQUIRY',MENU WGLMVN01*
*
-* PLACE THE OPTION NUMBER AN THE JPRER LEFT
4 HAND CORNER, THE."VENDOR NUMBER :UR NAME *
IAS APPROPRIATE) IN THE INDICATED AREA, *
"* AND DEPRESS :THE ENTER KE0g.t
`-* A. INQUIRE RASED ON VENDOR NUMBER *
2.. INQUIRE BASED ON VENDOR NAME *
"3. BROWSE BY VENDOR NAME s
4 44.. DISPLAY THE OPEN ACCOUNTS PAYABLEINQUIRY MENU *
• ,5,. DISPLAY THE .PURCHASE ORDER INQUIRY"t°MENU
-b.. DISPLAY THE WARRANT REGISTER INQUIRY MENU *
- -S T. TERMINATE VENDOR INQUIRY OPTION *
i *
s. VENDOR NUMBER'i 999999
4 VENDOR NAME4. XXXXXXXXXXXXXXXXXXXXXXXXX *
S *
4
*
*
* ENTER 'AN .,H0 am THE UPPER LEFT HAND CORNER AND DEPRESS THE ENTER KEY FUR HELP. *.
***********.R**<*******************************************************************
THIS.-SCREEN ;I:S USED TO DISPLAY THE VARIOUS VENDUk. INQUIRY OPTIONS
AND MENULLEVEL TRANSITION OPTIONS AVAILABLE. AN.-EXPLANATION OF EACH.
OPTION IS AVAILABLE IN THE .ON-LINE HELP SCREEN FOR.. THIS SCREEN. WHEN
THE .OSER.CHOOSES OPTION 7 AND RETURNS TO THE INQUIRY SYSTEM MAIN MENU,
THE ,VENDOR 'NUMBER AND NAME FIELDS WILL BE SET BACK TO THEIR INITIAL
CONTENTS PRIOR TO ANY USER CHANGES. THIS SCREEN -WILL APPEAR WHEN THE
FOLLOWING OPTIONS ARE CHOSEN:
OPTION `.1 -- WELD FINANCE MAIN INQUIRY MENU IOMXWGL01 )
OPTION .9 - WELD FINANCE OPEN ACCOUNTS PAYABLE INQUIRY MENU IWGLMAP)1)
OPTION 3 - WELD FINANCE PURCHASE ORDER INQUIRY MENU IWGLMP0011
OPTION 4 "WELD FINANCE WARRANT REGISTER INQUIRY MENU IWGLMWROII
POLICIES AND PROCEDURES
,
?�Sa1/41
sib
ti
Section Accounting Manual 1
t e Subject Weld Finance On-Line Inquiry Subsystem
I
'COLORADO Date 3/31/83 Page 118
01/01/92
' WELD FINANCE INQUIRY SCREENS
4R WELD-FINANCE VENDOR NUMBER INQUIRY SCREEN WGLIVNOI4
.•
*VENDOR NUMBER: 999999 *
* NAME: XXXXXXXXXXXXXXXXXXXXXXXXX •
* ADDRESS . XXXXXXXXXXXXXXXXXXXXXXXXX a
4 ,xxxxXxxxxxXxxxxxxxXxxxxXX *
* xxxxxxxxxxxxxxxxxxxxxxxxx *
* ZIP CODE: XXXXXXXXX -*
* *
a PHONE NUMBER: .(999.1 .999-9999 '•
* *
* LAST UPDATE: XX/XX/XX *
*
* STATUS: X
*
*PORCH LAST YR: 99999999.99 *
,*
*PUNCH THIS YR:: 99999999.99 o
* _*
* •
* a
* *
* *
*DEPRESS THE .ENTER KEY TORETURN TO THE PREVIOUS SCREEN a*
*aa***a*******a***a***a**s*a********************a****************
THIS SCREEN IS USED TO DISPLAY THE CONTENTS OF A SPECIFIC VENDOR
RECORD. THIS SCREEN WILL APPEAR WHEN ONE OF THE FOLLOWING OPTIONS
IS CHOSEN:
OPTION I - WELU FINANCE VENDOR INQUIRY MENU IWGLMVNDII
OPTION 2 - WELD FINANCE VENDOR INQUIRY MENU
OPTION S - WELD FINANCE VENDOR BROWSE-SCREEN IWGLBVNOII
POLICIES AND PR0CEDURIS
Vf 1 Section Accounting Manual
Subject Weld Finance On-Line InquirySubsystem
O
COLORADO Date 3/31/83 Page 119
01/01/82
WELD FINANCE INQUIRY SCREENS
••tit•i•***tiN***t*****************************#*********t***********************
'C WELD FINANCE VENDOR BROWSE SCREEN WGLBVN01*
* - _..
*
* VENDOR NAME NUMBER *
XXXXXXXXXXXXXXXXXXXXXXXXX 999999 s
• _ XXXXXXXXXXXXXXXXXXXXXXXXX 999999 :*
* XXXXXXXXXXXXXXXXXXXXXXXXX 999999 *
* XXXXXXXXXXXXXXXXXXXXXXXXX 999999 *
* XXXXXXXXXXXXXXXXXXXXXXXXX 999999 =s
* XXXXXXXXXXXXXXXXXXXXXXXXX 999999
*. XXXXX-XXXXXXXXXXXXXXXXXXXX 999999 4
* XXXXXXXXXXXXXXXXXXXXXXXXX 999999 *
• XXXXXXXXXXXXXXXXXXXXXXXXX 999999 - 4
* XXXXXXXXXXXXXXXXXXXXXXXXX 999999 *
* XXXXXXXXXXXXXXXXXXXXXXXXX 999999 4
* XXXXXXXXXXXXXXXXXXXXXXXXX 999999 -s
• XXXAXXXXXXXXXXXXXXXXXXXXX 999999 *
* XXXXXXXXXXXXXXXXXXXXXXXXX 999999 4
* XXXXXXXXXXXXXXXXXXXXXXXXX 999999 *
• XXXXXXXXXXXXXXXXXXXXXXXXX 999999 * .
* -s
*OPERATOR RESPONSES AVAILABLE: *
• C - CONTINUE BROWSE T - TERMINATE BROWSE F - PAGE FORWARD -.B PAGE BACKWARD 4 _
* N - SELECT. VENDOR TO RETRIEVE NUMBER (POSITION CURSOR TO THE DESIRED (ANNE) *
* S - SELECT. VENDOR FOR INQUIRY (POSITION CURSOR :TO THE DESIRED LINE) *
*******••**s*****•******•********4***•*•**•*******ss**********s****s***s***k**•***
THIS SCREEN 15 USED TO DISPLAY THE VENDOR NAME AND NUMBER FOR A SERIES
OF VENDORS WITH THE SAME FIRST LETTER IN THEIR5.NAME. SPECIAL NOTE
SHOULD BE. MADE OF THE INSTANCE WHEN A ,LINE OFASTERISKS :Is1 APPEARS ON .
THE SCREEN. THIS OCCUKANCE INDICATES THAT NO :MORE RECORDS EXIST ON FILE
THAT MEET.THE BROWSE CRITERIA. THIS SCREEN WILL APPEAR WHEN ONE OF THE
FOLLOWING ,OPTIONS IS CHOSEN:
OPTION 3 - WELD FINANCE VENDOR INQUIRY MENU-.(WOLMVN011
OPTION .R - WELD FINANCE VENDOR NUMBER INQUIRY SCREEN (WGLIVNO1)
(ONLY WHEN THE INQUIRY WAS INITIATED FROM THIS SCREEN)
POLICIES AND lROCEDURES
1
'A Section Accounting Manual
111 ! t Subject Weld Finance On-Line Inquiry Subsystem
Q
COLIORAIXI Date 3/31/83 Rage 120
•
01/01/82
WELD FINANCE .INQUIRY SCREENS .
iR WELD FINANCE VENDOR NAME INQUIRY SCREEN WGLIVN02*
* *
*VENDOR NAME: XXXXXXXXXXXXXXXXXXXXXXXXX : NUMBER: '1999999 *
*
,# 4
* 4
* *
# w
*
*
*
* *
* *
* 4.
* *
* *
* VENDOR IS NOT .UN FILE - RETRY WITH `A"".DIFFERENT NAME *
i *
* *
* *
*
* •
*
* *
* 10 RETURN *****E PREVIOUS SCREEN
***i**DEPRESS THE ENTER***** KEY
*
*rt*iif llt**ti**•trt*tt trtt/tE titti***+�****rt*t ttit*#ti*rttt*i#tf*tt*kt*t tt*i*#*t►***N
THIS SCREEN IS AN ERROR SCREEN AND WILL APPEAR ONLY WHEN A VENDOR NAME
HAS BEEN ENTERED ON THE VENDOR INQUIRY -MENU 'AND:NO VENDOR IS ON FILE
WITH EXACTLY THAT NAME. THE USER SHOULD RETURN TO THE VENDOR "INQUIRY
MENU AND CORRECT THE SPELLING OR CHOOSE ANOTHER.'OPTION. .THIS SCREEN
WILL ONLY .APPEAR WHEN THE ERROR OCCURS. AND THE-"FOLLOWING OPTION HAS
BEEN CHOSEN:
. ' OPTION 2 - WELD FINANCE VENDOR INQUIRY MENU HWGLMVN01)
P O LI C I E S AND P R'O C E D U R E S
1
I
Section Accountinglianual
Subject ' Weld Finance On-Line Inquiry Subsystem
COLORADO Date 3/31/83 Page 121
.
01/01/82
WELD FINANCE INQUIRY SCREENS
*1 WELD FINANCE OPEN ACCOUNTS PAYABLE INQUIRY 'MENU WGLMAPOI*
*
*
* PLACE. THE OPTION NUMBER IN THE UPPER LEFT' *
* #HAND CORNER, THEW-VENDOR NUMBER (AS *
* mAPPROPRIATEI .IN :THE INDICATED. AREA, *
* AND DEPRESS THE ENTER KEY *
*
* I. DISPLAY A/P INFORMATION FUR A SPECIFIC VENDOR *
4 12. DISPLAY +A/P-:INFORMATIdN FOR ALL -VENDORS *
* "3. .DISPLiAY THE-VENDOR :INQUIRY MENU *
* 1,. DISPLAY THE PURCHASE ORDER INQUIRY MEMO ,, *
• * 5.. DISPLAY THE 4dARRANT.:REGISTER INQUIRY MENU. *
* - 6. TERMINATE THE.A/P :INQUIRY OPTION *
* * _. *
* VENDOR NUMBER: 999999 *
*
*
*
*
*
*
*
* -
*
*
* *
* ENTER AN 'H' IN -THE-.UPPER .LEFT .HAND CORNER AND DEPRESS THE ENTER KEY FOR HELP. *
THIS SCREEN IS USBUrTO DISPLAY 'THE VARIOUS OPEN ACCOUNTSPAYABLE
INQUIRY OPTIONS ANU'MENU LEVEL'-TRANSITIJN OPTIONS AVAILABLE. AN
EXPLANATION OF EACH-OPTION IS.AVAILABLE -IN THE ON-LINE HELP SCREEN
FOR THIS SCREEN. .WHEN THE.USER .CHOUSES OPTION 6 AND RETURNS TO
THE INQUIRY ISYSTEM`MAINMENU,.THE VENDOR NUMBER FIELD WILL BE SET BACK
TU ITS INITIAL CONTENTS PRIOR:TO ANY USER CHANGES. THIS SCREEN WILL
APPEAR WHEN UNE OF/ONE FOLLOWING OPIIONS 3S CHOSEN:
UPTIUN -4 - WELD FINANCE -MAIN INQUIRY MENU IDMKWGL011
OPTION 4 - WELD)F.INANCE .VENDOR INQUIRY MENU IWGLMVNuIO
OPTION 4 -WELD-FINANCE. -PURCHASE ORDER INQUIRY MENU +I WGLMP0011
OPTION.6 WELD`FINANCE -WARRANT REGISTER INQUIRY MENU IWGLMWROII
POLlCIES AN :D PROCEDURES
G. 1
- +1 Section Accounting Manual ?Y
Subject Weld Finance On-Line Inquiry Subsystem
Date 3/31/83 Page 122
its 'Or Alpo
•
01/01/82
WELD FINANCE INQUIRY SCREENS
=*****************t***44***********t'********fl********************************s***
*C WELD FINANCE OPEN ACCOUNTS PAYABLE BROWSE SCREEN WGLBAPOI*
*VENDOR INVOICE DUE DT STAT INV DT ENT DT PO -NUM ACCOUNT NUMBER *
4 VENDOR NAME NET AMT` 'DICS AMT PROC OT BAT DT B :ITCH -*
.,*999999' 999999 999999 9 999999 999999 999999 99999999999999 '*
'*. . XXXXXXXXXXXXXXXXXXXXXXXXX 999999999.99 9999999.99 %%XXX:% XXXXXX. XXXXX *
*999999 ' .999999 999999 9 999999 999999 999999 99999999999999 *
* %XXXXXXXXXXXXXX%XXX%XXXX% 999999999.99 9999999.99 XXXXXX XXXXXX XXXXX *
-*999999. 999949 999999 9 999999999999 999999 99999999999999
-4 XXXX%XXXX XXXXXXXXXXXXXXXX 999999999.99 9999999.99. XXXXXX XXXXXX XXX XX *
*999999 999999. 999999 ' 9 999999 - '999999 999999 99999999999999 *'
* :XXXXXXXXXXXXXXXXXXX%XXXXX 999999999.99 9999999..99 XXXXXX XXXXXX XXXXX *
*999999 999999 999999 9 999999 999999 999999 99999999999999 * .
.9 XXXXXXXXXXXXXXXXXXXXXXXXX 999999999.99 9999999.99.. XXXXXX XXXXXX XXXXX *
*999999 999999 - 999999 9 999999 999999' 999999 99999999999999 *
'* XXXXXXXXXXXXXXXXXXX%XXXX% 999999999.99 9999999.99 XXXXXX XXXXXX XXXXX k
*999999 999999 999999 9 999999 999999 999999 99999999999999 *
4 XXXXXXXXXXXXXXXXXXXXXXX%X' 999999999..99 9999999.99 XXXXXX XXXXXX XXXXX *
*999999 999999 999999 9 999999 999999 . 999999 99999999999999_ *
-* :XXXXXXXXXXXXXXXXXXXXXXXXX 999999999.99 9999999./9 :XXXXXX XXXXXX XXXXX *
*999999 . 999999 :999999 9 999999 999999 999999 99999999999999 *
* XXXXXXXXXXXXXXXXXXXX XXXXX 999999999.99 9999999..99 XXXXXX XXXXXX XXXXX *
;OPERATOR `RESPONSES -AVAILABLE: *
a C - CONTINUE BROWSE T - TERMINATE BROWSE F - PAGE FORWARD B - PAGE BACKWARD *
-******-k************Y*** ***Y**k***k***fk***tR******k*,*i/kkkk*kk*i******k***k****4*
THIS SCREEN'.IS USED TU DISPLAY THE CONTENTS OF SEVERAL CONSECUTIVE
OPEN ACCOUNTS PAYABLE RECORDS. THIS SCREEN MILL BE USED TO DISPLAY
THE INFORMATION FOR A SINGLE VENDOR OR ALL`VENDORS. INFORMATION UN
THIS FILE WILL DISAPPEAR ,WHEN THE WARRANT IS WRITTEN FUR THE SPECIFIC
INVOICE. SPECIAL -NOTE SHOULD BE MADE OF THE :INSTANCE WHEN ONE OR
-MORE LINES OF ASTERISKS 'I*1 APPEAR ON THE SCREEN. THIS OCCURANCE
• ' INDICATES THAT NU `MORE RECORDS EXIST ON FILE THAT MEET THE BROWSE
CRITERIA SPECIFIED ON THE OPEN ACCOUNTS PAYAGLE INQUIRY MENU. THIS
SCREEN WILL APPEAR WHEN .ONE OF THE FOLLOWING OPTIONS IS CHOSEN:
OPTION 1 ' MELD'FINANCE OPEN ACCOUNTS PAYABLE INQUIRY MENU IWGLMAPO11
'OPTION :.2 - WELD FINANCE OPENACC0UNTS PAYABLE INQUIRY MENU
POLICIES AND PROCEDURES
, (4 .4,,
Section Accounting Manual
Subject Weld Finance On-Line- Inquiry Subsystem
C A Date 3/31/83 Page 123
LOR01/01/82
WELD FINANCE INQUIRY SCREENS
*1 WELD FINANCE PURCHASE ORDER INQUIRY :MENU WGLMPOOI*
*. PLACE THE OPTION NUMBER IN THE UPPER LEFT *
s HAND CORNER, THE PURCHASE ORDER NUMBER OR 4
VENDOR NUMBER (AS APPROPRIATE) THE *
s INDICATED AREA, AND DEPRESS THE ENTER KEY *
4 1. DISPLAY A SPECIFIC PURCHASE ORDER . 4
-• 2. DISPLAY PURCHASE ORDER' INDEX -FOR A VENDOR *
* 3. DISPLAY VENDOR INQUIRY MENU '
4.. DISPLAY OPEN ACCOUNTS'PAYABLE::INQUIRY MENU 4
* 5. DISPLAY WARRANT REGISTER INQUIRY -MENU *
,. •s 6. TERMINATE PURCHASE ORDER INQUIRY OPTION
* PURCHASE ORDER NUMBER: 999999 t
VENDOR NUMBER: 999999 *
* *
*
* *
* *
* ENTER AN 'H' IN THE UPPER LEFT HAND CORNER AND DEPRESS THE ENTER KEY FUR HELP. *
*ssss*********s*s**s**********s*s*******************s*s**s
THIS SCREEN IS USED TO DISPLAY THE VARIOUS PURCHASE ORDER INQUIRY
•OPTIONS AND. MENU..LEVEL TRANSITION OPTIONS AVAILABLE. AN EXPLANATION
OF EACH OPTION IS AVAILABLE IN THE ON-LINE HELPSCREEN FOR -THIS SCREEN.
WHEN THE USER CHOOSES OPTION 6 AND RETURNS TO THE INQUIRY SYSTEM MAIN
MENU, THE PURCHASE ORDER NUMBER AND VENDOR NUMBER FIELDS WILL BE SET
BACK TO THEIR INITIAL CONTENTS PRIOR TO ANY USER.CHANGES. THIS SCREEN
• WILL APPEAR WHEN .ONE OF IHE FOLLOWING OPTIONS IS CHOSEN:
OPTION ':5 - WELD FINANCE MAIN INQUIRY MENU IDMXWGLDI)
OPTION 5 WELD FINANCE VENDOR INQUIRY MENU IWGLMVNOII
OPTION 4 - *ELD FINANCE OPEN ACCOUNTS PAYABLE INQUIRY MENU IWGLMAP011
OPTION 6 - WELD FINANCE WARRANT REGISTER INQUIRY MENU (WGLMWROII
1:::
POLICIES AND PROCEDURES
I
$ Section Accounting Manual
Subject Weld Finance On-Line Inquiry Subsystem
•
Ic
COLORADO
Date 3/31/83 Pd9e 124
01/01/82
WELD FINANCE INQUIRY SCREENS
**********************iii********************************************************
*C WELD FINANCE PURCHASE ORDER BROWSE. SCREEN WGLBP001* .
*
*PURCHASE ORDER NUMBER: 999999- - *
*
*ACCOUNT NUMBER :ST .:VENDOR PO DATE ENC AMT UNENC AMT LST UPD *
-*XXXXXXXXXXXXXX... X 999999 XX/XX/XX 999,999,999.99 999,999,999.99 XX/XX/XX *
*XXXXXXXXXXXXXX. X 999999 XX/XX/XX 9994999.999..99 999.999,.999.99 XX/XX/XX * _ .
*XXXXXXXXXXXXXX J X. 999999 XX/XX/XX 999..999,999.99 999,999,999.99 'XX/XX/XX ,*
*XXXXXXXXXXXXXX :: X 999999 XX/XX/XX 999,999.999..'99 999,999,999.99 XX/XX/XX -*
*XXXXXXXXXXXXXX . X 999999 XX/XX/XX 999:999.,999.99 999,999,999.99 XX/XX/XX .*
*XXXXXXXXXXXXXX. X 999999 XX/XX/XX 999.999..999.99 999,999,999.99 XX/XX/XX 4
*XXXXXXXXXXXXXX: X 999999 XX/XX/XX 999,999,999.99 999,999,999.99 XX/XX/XX
*XXXXXXXXXXXXXX, X 999999. XX/XX/XX 999,999,999.99 999,999..999.99 XX/XX/XX *
*XXXXXXXXXXXXXX X 999999 XX/XX/XX 999,999,999.99 999,999,999.99 XX/XX/XX *
*XXXXXXXXXXXXXX X 999999 XX/XX/XX 999,999,999.99 999,999,999.99 XX/XX/XX *
*XXXXXXXXXXXXXX X 999999 XX/XX/XX 999,999,999.99 999,999,999.99 XX/XX/XX *
*XXXXXXXXXXXXXX X 999999 XX/XX/XX 999,999,999.99 999,999,999.99 XX/XX/XX *
*XXXXXXXXXXXXXX X 999999 XX/XX/XX 999,999,999.99 999,999,999.99 XX/XX/-XX *
*XXXXXXXXXXXXXX X 999999 XX/XX/XX 999,999,999.99 999,999,999.99 XX/XX/XX *
*XXXXXXXXXXXXXX.: X 999999 Xx/XX/XX 999,999,999.99 999,999,999.99 XX/XX/XX `*
*XXXXXXXXXXXXXX X 999999 XX/.XX/xX 999,999,999.99 999,999,999.99. XX/XX/Xx `*
*
✓
*OPERATOR RESPONSES AVAILABLE: *
* C - CONTINUE 'BROWSE I - TERMINATE BROWSE F PAGE FORWARD B - PAGE BACKWARD *
**********************************************fit*************fit*****************
THIS SCREEN. IS USED TO DISPLAY THE ACCOUNT DISTRIBUTION RECORDS FOR
A SPECIFIC PURCHASE ORDER. SPECIAL NOTE SHOULD BE MADE OF THE
INSTANCE WHEN A SINGLE LINE OF ASTERISKS 1*1 APPEARS ON THE.SCREEN.
THIS OCCURANCE INDICATES THAT NO MORE RECORDS EXIST ON FILE FOR THE
PARTICULAR PURCHASE ORDER. THIS SCREEN WILL APPEAR WHEN ONE Of THE
FOLLOWING OPTIONS IS CHOSEN:
OPTION I - WELD FINANCE PURCHASE ORDER INQUIRY MENU IWGLMPUDII
OPTION S - WELD FINANCE PO / VENDOR BROWSE SCREEN IWGLBP0021
POLICIES AND PR.00EDURES
Section Accounting Manual
1
"get Subject Weld Finance On-Line Inquiry Subsystem
COLORADO Date 3/31/83 Rage 125
01/01/82.
WELD FINANCE INQUIRY SCREENS:.
Miff!*Off#tC•#4,4*••t#4ltM#Yi4./•iii t tM•W••V*************t•tifYRllif•t•i+Yi••►t•4#
•C WELD FINANCE PURCHASE ORDER / .VENDOR BROWSE'SCREEN WGLBP002•
:f *
*VENDOR NUMBER= -999999 *
i *
# PO NUM ACCOUNT NUMBER *
* 999999 XXXXXXXXXXXXXX
* 999999 '' XXXXXXXXXXXXXX i
* 999999 I XXXXXXXXXXXXXX *
* 999999 XXXXXXXXXXXXXX +M
# 999999 , XXXXXXXXXXXXXX *
* 999999 ' XXXXXXXXXXXXXX *
i 999999 XXXXXXXXXXXXXX - *
• '' '• 999999 : XXXXXXXXXXXXXX *
'• 999999 XXXXXXXXXXXXXX • *
* 999999 XXXXXXXXXXXXXX +i
* 999999 XXXXXXXXXXXXXX a
•
* 999999 XXXXXXXXXXXXXX
i 999999 XXXXXXXXXXXXXX • .•
* 999999 XXXXXXXXXXXXXX . *
* *
• i
*OPERATOR RESPONSES AVAILABLE: *
• C - CONTINUE BROWSE 1 - TERMINATE BROWSE r.F - PAGE%FORWARD B -- :PAGE BACKWARD
* S - DISPLAY ACCOUNT INDEX FOR PO IPOSITION CURSOR TO";DESIRED LINE) -f
ii•fi'tf#fIIffffiift•itit#•iiffi#iiif#itit4#f#fiff•iti+IWf#it•••fiifit•fiffift••••tf
THIS SCREEN IS'.USED TO DISPLAY A LIST OF ALL PURCHASE:ORDERS ON FILE
FOR A PARTICULAR VENDOR. SPECIAL NOTE SHOULD BE M YE OF THE INSTANCE
WHEN A .SINGLE=LINE OF ASTERISKS Lf1 APPEARS ON THE$':SCREEN. THIS
•
OCCURANCE INDICATES THAI ALL PURCHASE ORDERS ON'F ICE FOR THE SPECIFIED
VENDOR HAVE BEEN DISPLAYED.. THIS SCREEN WILL APPEAR WHEN•ONEC0F THE
FOLLOWING OPTIONS IS .CHOSEN:
• ' OPTION 2 - WELD FINANCE PURCHASE ORDER ".INQUIRYS4ENU IWGLMPO011
OPTION T - WELD FINANCE PURCHASE ORDER BROWSE SCREEN IWGLBPO011
)ONLY WHEN THE INQUIRY WAS INITIATEIJ FROM "THIS SCREEN)
PP0LICIES -AN -D PROCEDURES
i'1 i 1 Section Accounting-Manual
wokSubject Weld Finance On-Line Inquiry Subsystem COLORADO Date 3/31/83 Page 126
01/0I/B2
-WELD FINANCE INQUIRY SCREENS
-*1 - :WELD'FINANCE WARRANT REGISTER INQUIRY MENU WGLMWROI*
.*
* -PLACE THE .UPTIUN NUMBER e.IN THE LIPPER LEFT HAND *
* CORNER. THE-WARRANT TYPE.AND NUMBER - VENDOR -*
* NUMBER - .INVOICE NUMBER - PURCHASE ORDER NUMBER *
IAS -APPROPRIATEI IN THE INDICATED AREA, s
AND DEPRESS /HE ENTER. KEY. *
*
t I. (DISPLAY THE DISTRIBUTION RECORDS >FOR A WARRANT *
* :2. DISPLAY.AN INDEX OF '.WARRANTS FORA VENDOR *
* ' 3. DISPLAY AN INDEX OF WARRANTS FOR.A PURCHASE ORDER s
• -4: -DISPLAY VENDOR 'INQUIRY MENU *
S. DISPLAY OPEN ACCOUNTS PAYABLE INQUIRY MENU *
>; *. -6. UISPLAY PURCHASE ORDER INQUIRY MENU * -
• - 7.. TERMINATE WARRANT INQUIRY OPTION *
t WARRANT TYPE: X - *
* WARRANT NUMBER: 999999 *
• VENDOR -NUMBER: 999999 *
* INVOICE NUMBER: 999999 *
'* -PURCHASE ORDER NUMBER:. 999999
* s
* *
4* :ENTER AN 1H' /IN 'THE UPPER:LEFT HAND CORNER AND DEPRESS THE ENTER KEY FOR HELP. *
******s**s*a**************a***s*ss*rsa******a*************i*R*****s***************
THIS SCREEN IS USED TO DISPLAY THE VARIOUS WARRANT REGISTER INQUIRY
UPTIONS AND=MENU LEVEL TRANSITION OPTIONS AVAILABLE. -AN EXPLANATION
OF EACH OPTION IS AVAILABLE IN THE UN-LINE.HELP"SCREEN.FOR THIS SCREEN.
WHEN THE USER CHOOSES UPI ION `7 AND RETURNS TU THE INQUIRY SYSTEM MAIN
MENU. THE 'FIELDS :AVAILABLE 'FOR USER KEYING WILL :BE SET BACK TO THEIR
INITIAL CONTENTS PRIOR TO-ANY USER CHANGES. THIS SCREEN WILL APPEAR
WHEN ONE OF,"THE FOLLOWING OPTIONS IS CHOSEN:
OPT lUN 6.-- :WELD'.FINANCE MAIN INQUIRY MENU IDMX'WGLO11
OPTION 6 WELD FINANCE VENDOR INQUIRY MENU 4 WGLM.VNO11
OPTION "-$.- WELD FINANCE OPEN ACCOUNTS PAYABLE INQUIRY MENU (WGLMAP011
OPTIUN:3 — WELD FINANCE PURCHASE ORDER INQUIRY MENU INGLMP0011
POLICIES AND P ?"R0CEDURtS
rte, Section Accounting Manual
Subject Weld Finance On-Line Inquiry;:Subsystem
COLORADO
Date 3/31/83 Page 127
01/01/82
MELD FINANCE INQUIRY :SCREENS.
'****#tit*#*►i*'**t#*********#*********$4.*******4444.*** ***********************►****
*C WELD FINANCE WARRANT NUMBER BROWSE SCREEN WGLBWROI*
*WARR'ANT''NUMBEk;: 999999 WARRANT. TYPE:..X WARRANT TOTAL: 999999999.99 *
* *
*SEV -WARR DTE.. PU.NUM ACCOUNT NUMBER VENDOR INVOICE INV DTE *
-PAYEE -NAME AMOUNT STAT P/C:DATE PRUC DIE #
*999 --XX/XX/XX. 999999 XXXXXXXXXXXXXX 999999 999999 XX/XX/XX *
*XXXXXXXXXXXXXXXXXXXXXXXXX 999,999,999.99 X XX/XX/XX XX/XX/XX
'4999 *
°*999 XX/XX/XX 999999 XXXXXXXXXXXXXX 999999 999999 XX/XX/XX *
'*XXXXXXXXXXXXXXXXXXXXXXXXX 999.999.999.99. X XX/XX/XX XX/XX/XX - *
'*999 XX/XX/XX, 999999 XXXXXXXXXXXXXX- 999999 . 999999 XX/XX/XX
*XXXXXXXXXXXXXXXXXXXXXXXXX 999.999.999.99 X XX/XX/XX XX/XX/XX #
'*999. XX/XX/XX. 999999 XXXXXXXXXXXXXX 999999 '999999 XX/XX/XX *
*XXXXXXXXXXXXXX"XXXXXXXXXXX 999.999.999.99 X XX/XX/XX. XX/XX/XX
° '*999. XX/XX/WX` 999999 XXXXXXXXXXXXXX . 999999 999999 . XX/XX/XX f
*XXXXXXXX.XXXXXXXXXXXXXXXXX 999,999,999.99 X XX/XX/XX XX/XX/XX *
*999 XX/XX/XX- 999999 XXXXXXXXXXXXXX 999999 " 999999 XX/XX/XX *
*XXXXXXXXXXXXXXXXXXXXXXXXX 999.999.999.99 X XX/XX/XX XX/XX/XX *
*499 XX/XX/XX' 999999 XXXXXXXXXXXXXX 999999 999999 XX/XX/XX *
*XXXXXXXXXXXXX1 XXXXXXXXXX 999.999.999.99 X XX/XX/XX XX/XX/XX
flit
# *
*OPERATOR RESPONSES AVAILABLE: *
* .C CUNTINUEBROWSE - T - TERMINATE BROWSE F - PAGE FORWARD. B - PAGE BACKWARD *
THIS SCREEN 'IS USED TO DISPLAY THE DISTRIBUTION RECORDS FOR A SPECIFIC
-WARRANT. SPECIAL NOTE SHOULD BE MADE OF THE INSTANCE WHEN ONE OR
MORE LINES 11F ASTERISKS 1*1 APPEAR ON THE SCREEN. THIS UCCURANCE
INDICATES THAT ALL RECORDS ON FILE FOR THE SPECIFIED -.WARRANT. HAVE
BEEN DISPLAYED. 'THIS SCREEN WILL APPEAR. WHEN UNE--OF THE FOLLOWING
'OPTIONS ISEHOSEN:
:OPTION'-'l WELD FINANCE WARRANT REGISTER INQUIRY MENU (WGLMWROII
'OPTION'S -- -WELD FINANCE VENDOR/WARRANT .BROWSE: SCREEN IWGLBWR021
OPTIONS WELD FINANCE PO/WARRANT BRUSWE SCREEN IWGLBWR03)
POLICIES AND PROCEDURES
it(
' .+1 Section Accounting Manual•
Subject Weld Finance On-Line Inquiry Subsystem
VOLORADO
Date 3/31/83 Page 128
01/01/82
WELD FINANCE INQUIRY SCREENS
4i444t i44i i4tti4►4444 - Yi44t4,4t444iii44+iiiitiiiiii4 iii
4C WELD FINANCE VENDOR/WARRANT BROWSE SCREEN WGLBWRO24
4 *
+VENDOR NUMBER: . 999999. s
4 INVOICE INV DTE TYPE WARRANT SEQ +
* 999999 XX/XX/XX X 999999 999 . 4
4 999999 XX/XX/XX X 999999 999 4
i . 999999 XX/XX/XX X 999999 999 - 4
-4 999999 XX/XX/XX X 999999 999 4
999999' XX/XX/XX K 999999 999
4 999999: XX/XX/XX X 999999 999 4
i 999999 XX/XX/XX X 999999 999 4
a 999999 XX/XX/XX. X 999999 999
4 999999. XX/XX/XX X 999999 999 i
* 999999 XX/XX/XX X 999999 999. i
4 999999 XX/XX/XX X 999999 999 4
999999 XX/XX/XX X 999999 999 +
* 999999 XX/XX/XX % 999999 999 +
999999 XX/XX/XX X 999999 999 4
4 999999 XX/XX/XX X 999999 999 4
.4 4
*OPERATOR RESPONSES AVAILABLE: i
4 t - CONTINUE BROWSE I - TERMINATE BROWSE F - PAGE FORWARD B - PAGE BACKWARD *
4 S DISPLAY .WARRANT INFORMATION FOR VENDOR (POSITION CORSOR TO DESIRED LINE *
4i44444444i444t4t44 4444444 - 4444+44!4444,ii
THIS SCREEN IS USED TO DISPLAY A LIST OF ALL WARRANTS PRODUCED FOR A
SPECIFIC VENDOR. THE RECORDS WILL APPEAR IN INVOICE NUMBER SEQUENCE.
SPECIAL NOTE SHOULD BE MADE OF THE INSTANCE WHEN.A SINGLE LINE OF
ASTERISKS 147 APPEARS UN. THE SCREEN. THIS OCCURANCE INDICATES THAT ALL
RECORDS HAVE BEEN DISPLAYED FOR THE PARTICULAR VENDOR BASED ON THE
CRITERIA SPECIFIED ON THE WARRANT REGISTER INQUIRY MENU. THIS SCREEN
• WILL APPEAR WHEN ONE OF THE FOLLOWING OPTIONS IS CHOSEN:
OPTION 2 - WELD FINANCE WARRANT REGISTER INQUIRY MENU IWGLMWROII
OPTION T - WELD FINANCE WARRANT NUMBER BROWSE SCREEN (WGLBWRDII
(ONLY WHEN THE INQUIRY WAS INITIATED FROM THIS SCREEN)
POLICIES AND PROCEDURES
J 'I14,r,
'' Section Accounting Manual
VIVille Subject Weld Finance On-Line Inquiry Subsystem
COLORADO
Date 3/31/83 page 129
01/01/82
WELD FINANCE INQUIRY SCREENS
+•******************•Y*****+**********************R***•***•**5*5***•**************
*C WELD FINANCE PURCHASE ORDER/WARRANT BROWSE SCREEN WGLBWR03•
t
*
*PURCHASE ORDER: 999999
* ACCOUNT NUMBER TYPE WARRANT SEQ *
* XXXXXXXXXXXXXX X 999999 999 *
* XXXXXXXXXXXXXX X 999999 999 *
* XXXXXXXXXXXXXX X 999999 999 *
* XXXXXXXXXXXXXX X 999999 999 *
* XXXXXXXXXXXXXA X 999999 999 *
* XXXXXXXXXXXXXX X 999999 999 *
• XXXXXXXXXXXXXX X 999999 999 *
` * XXXXXXXXXXXXXX X 999999 999 *
* XXXXXXXXXXXXXX X 999999 999 *
* XXXXXXXXXXXXXX X 999999 999 *
* XXXXXXXXXXXXXX X 999999 999 *
* XXXXXXXXXXXXXX X 999999 999 *
* XXXXXXXXXXXXXX X 999999 999 *
* XXXXXXXXXXXXXX X 999999 999 *
* XXXXXXXXXXXXXX X 999999 999 *
*OPERATOR RESPONSES AVAILABLE:
• C - CONTINUE BROWSE I - IERM[NATE BROWSE F - PAGE FORWARD B - PAGE BACKWARD *
• 5 - DISPLAY WARRANT INFORMATION FUR P/U (POSITION CURSOR TO DESIRED LINE *
THIS SCREEN IS OSLO TO DISPLAY A LIST OF ALL WARRANTS PRODUCED FOR A
PARTICULAR PURCHASE ORDER. THE RECORDS DISPLAYED WILL BE IN ACCOUNT
NUMBER SEQUENCE. SPECIAL NOTE SHOULD BE MADE OF THE INSTANCE WHEN A
SINGLE LINE OF ASTERISKS (*) APPEARS ON THE SCREEN. THIS OCCURANCE
INDICATES THAT NU MORE RECORDS EXIST UN FILE THAT MELT THE BRUwSE
CRITERIA SPECIFIED ON THE WARRANT REGISTER INQUIRY MENU. THIS SCREEN
WILL APPEAR WHEN UNE OF THE FOLLOWING OPTIONS IS CHOSEN:
OPTION 3 - WELD FINANCE WARRANT REGISTER INQUIRY MENU IWGLMWROI)
OPTION T - WELD FINANCE WARRANT NUMBER BROWSE SCREEN IWGLBWROI)
(ONLY WHEN THE INQUIRY WAS INITIATED FROM THIS SCREEN)
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