HomeMy WebLinkAbout891597.tiff POLICIES AND PROCEDURES
�, 1't, Section Accounting Manual
Subject Table of Contents
COLORADO Date -July 1, 1989 Page 1
TABLE OF CONTENTS
Page
STATEMENT OF POLICY 3
PROCESSING OF PAYMENTS TO VENDORS 10
INPUT DOCUMENT 12
PERSONAL EXPENSE. CLAIM FORM 14
VENDOR MASTER REVISION FORM 15
WARRANT CONTROL AND DISTRIBUTION 16
CLAIM FORM:
General Fund 19
Social Services 19
RE-ISSUANCE OF WARRANTS - 20
PETTY CASH FUNDS 21
CHANGE FUNDS 23
REVOLVING FUND 24
CASH RECEIPTS 25
WELD COUNTY INVOICE FORM 27
ACCOUNTING DEPOSIT PERMIT FORM 28
TREASURER'S DEPOSIT PERMIT FORM 29 •
INTER-FUND TRANSFER FORM 30
INTERNAL SERVICE CHARGES:
Printing & Supply 32
Data Processing 32
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POLICIES AND PROCEDURES
t' Section Accounting Manual
' 1
Subject , Table of Contents
W � Date July 1, 1989 Page 2
COLORADO `�
Page
MONTH-END CLOSE 33
SAMPLE OF FORMS.:
Input Document 34
Personal Expense Claim 35
'Verification for no Receipts 37
Vendor Master Revisions 38
Warrant Control Form 39
Summary for Board Approval 40
Lost Warrant Verification 42
Lost Warrant Affidavit 43
Bond 44
Accounting Deposit Permit 45
Treasurer's Deposit Permit 46 .`✓]'
Resolution to Cancel Warrants 47
Request for Revolving Fund 48.
Advice of Inter-Fund Cash Transfer 49
POLICIES AND PROCEDURES
it 17•W
Section Accounting Manual
Subject Statement of Policy
COLORADO Date July 1. 1989 Page 3
STATEMENT OF POLICY
The accounting and reporting policies of Weld County, Colorado conform to
generally accepted 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,
CraW restrictions, or limitations. 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 focus. This means that only
current assets and current liabilities are generally included on their
balance sheetsl 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 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. •
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POLICIES AND PROCEDURES.
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les Section Accounting Manual
WI D Subject Statement of Policy
COLORADO Date July 1. 1989 Page 4
Capital Projects Funds:
Capital Projects Funds are established to- account for financial
resources used for the acquisition or improvement 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 on their 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.
Enterprise Funds:
Enterprise funds are established to account for goods & services
provided to general public.
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 transactions •
relating to assets held by the County in the capacity of trustee,
custodian or agent for individuals, governmental entities and non-
public organizations.. These include expendable trust, pension _
trust and agency funds.
POLICIES AND PROCEDURES
4{�e Cat
Ces, � " `kW Section Accounting Manual
Subject Statement of Policy
COLORADO Date July 1, 1989 Page 5
The General Purpose Financial Statements present a combined overview of all
generic fund types and account groups of the County.
FIXED ASSETS, LONG-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 Group,
rather than in governmental funds. Acquisitions of general fixed assets
are recorded as capital outlay expenditures within the governmental
funds. Public domain ("infrastructure") general fixed assets consisting
of roads, bridges and rights-of-way are not capitalized. No
• depreciation is taken on 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 long-term liabilities for accumulated sick and vacation,
and phone system financed from governmental funds. They are accounted
for in the General Long-Term Debt Account Group, not•in the governmental
funds.
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.
POLICIES AND PROCEDURES
�� S'( . �
" Section Accounting Manual
Subject Statement of Policy
W�`pD COLORADO Date July 1, 1989 Page 6
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 available 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) revenue 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 liability is J
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.
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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.
ENCUMBRANCES:
Weld County utilizes the encumbrance method of recording commitments
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 Home Rule Charter. The budget is prepared on a basis
POLICIES AND PROCEDURES• (yy�P� •' , Section Accounting Manual
WIiD c Subject Statement of Policy
COLORADO Date July 1, 1989 Page 7
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 revisions that
alter the total appropriation for each department must be approved by
the County Commissioners through a supplemental appropriation ordinance,
INVESTMENTS:
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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 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 of a 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 •
r 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.
{� POLICIES AND PROCEDURES
a `' �
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" �'�, Section Accounting Manual
I Subject Statement of Policy
COLORADO Date July 1, 1989 Page 8
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.
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 that they do not constitute "available
spendable resources" since they are not a component of net current
assets. Current portions of long-term interfund loans receivable J,
(reported in "Due From" asset accounts) are considered "available
spendable resources" .
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POLICIES AND PROCEDURES,
Vie
Section Arrnnntin¢ Manual
Da
gratamant of Policy
COLORADO Date .rely 1 _ 19R9 Page 9
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. For employees hired after January 1, 1985, no pay-off will be
made.
Unused vacation time is forfeited once the employee exceeds 2 years
accrual.
DESIGNATED FUND BALANCE:
Fund balance designated for subsequent year's expenditures represents
fund balance commitments for appropriated expenditures in excess of
anticipated revenue for the year ending December 31.
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:
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Volunteers assist the various federally funded programs of the Human
Resources Fund (a special revenue fund) in providing transportation 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 20C 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.
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POLICIES AND Risi
k *PiSection . Accounting Manual •
Subject Processing of Payments to Vendors
Da Jul 1 . - 1'0 •
COLORADO to y Page
PROCESSING PAYMENTS TO VENDORS
The primary function of the accounts payable system is 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, refer to the Purchasing
Section for step-by-step instructions.
1. Encumbered Purchase Orders:
A. Department completes, via CRT, a purchase requisition including all
pertinent information and specifications.
B. Purchasing determines whether requisition requires long bid,
request for proposal, or telephone proposal and completes the
appropriate procedure. After completion, Purchasing assigns a
purchase order number to the requisition and forwards purchase
order, via CRT, to Comptroller for approval and encumbrance.
C. Accounting, as directed by Comptroller, verifies the validity of
the account information, determines the availability of funds , and
enters approval code which posts encumbrance to General Ledger.
D. Receiving Document is created and sent to Department.. Department
• holds Receiving Document until goods or services are received (in
full or in part) , fills out form, and returns it to the Purchasing
Department.
E. Vendor sends invoice directly to Central Accounting, indicating
Purchase Order number on invoice.
F. Purchasing enters Receiving Document information on CRT and
forwards paper document to Accounting.
G. Accounting matches invoice with Receiving Document and Purchase
Order and activates payment. -
2. Contracts:
A. Department or Purchasing initiates ,contract agreement and forwards r l
to Clerk to the Board to be submitted to County Commissioners for ti�J
approval.
B. Clerk to Board forwards contract resolution to Accounting.
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POLICIES AND PROCEDURES
f/'
isi
1 t •. Section Accounting' Manual •
Subject Processing of Payments to Vendors
iliDe COLORADO Date July '7 1989 Page 11
C. Accounting assigns a contract number to agreement and encumbers
total amount of contract. Accounting retains the goldenrod and
white copies of form and forwards the canary copy to Purchasing
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and the pink copy to the department.
D. Department submits payment on input document and includes the
contract number in the purchase order section of the input document
• with any other applicable information.
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
r � to's and due from's as necessary.
`• The invoice information which post to 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, 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 a warrant register report. This causes a debit to the original accounts'
payable entry and a credit to the warrants payable account in the General
Fund. As warrants are written against the. General Fund, an inter-fund
transfer and a corresponding journal entry are'done by Accounting to properly
distribute cash with Treasurer.
The Board of County Commissioners meets 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.
POLICIES AND PROCEDURES
1� t .' j Section Accounting Manual •
WII'Dc Subject Input Document
COLORADO Date July 1. 1989 Page 12
INPUT DOCUMENTS
The input document is one method through which a warrant is generated from
the accounts payable system. In order to expedite prompt payment 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' - A 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 - A six digit numeric code.
c) Due date - A 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 - A 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-".
e) Net amount - A nine digit numeric code which reflects the invoice
amount less any discount taken.
POLICIES AND PROCEDURES
R., At" Section Accounting Manual
Subject Input Document
COLORADO Date July 1, 1989 Page 13
3. Account Code Distribution:
a) Account code - A 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.O. 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 partial or total.
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 input 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 meeting on Monday and Wednesday mornings. In order
to be included for approval on Monday or Wednesday, 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.
For items encumbered through the Purchasing System, the Receiving Document
is the only document needed, as Accounting will match the invoice from the
vendor and make payment.
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POLI' CIES AND PROCEDURES
Section Accountine Manual \\rnasWIDc Subject Personal Expense Claim Form
COLORADO Date July 1. 1989 Page 14
PERSONAL EXPENSE CLAIM FORM
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The personal expense claim form should be used by a County employee
requesting reimbursement of expenses. The form should include the employee
name, department, signature, department head or elected official's signature,
and the date. The details of expense 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.
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POL ICIES AND PROCEDURES
Section Accounting Manual
Subject Vendor Master Revision Form
Date July 1, 1989 Page 15
COLORADO
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
Department for action. Accounting assigns the vendor the next available
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 - Delete
2. Vendor number: 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: 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 if/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. `
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POLICIES AND PROCEDURES
fit 1.
./' ' k Section Accounting Manual
Subject Warrant Control and Distribution J
COLORADOE Date July 1, 1989 Page 16
WARRANT CONTROL AND DISTRIBUTION
As the Accounting Department has ultimate control and responsibility over
issuing Weld County Warrants, it is important that a warrant control system
be maintained and that the following steps be adhered to.
1. Accounts Payable:
A. Accounting supplies Data Processing personnel, who operate the
program that generates warrants, with warrants as needed. On a
daily basis, Accounting completes Part I of the warrant control
form which authorizes the use of a specific sequence of numbered
warrants. Warrant control form is given to Data. Processing, along
with daily Accounts Payable input.
B. Data Processing runs the Accounts Payable job stream which produces
the warrants and generates a warrant register. Part II of the
warrant control form is completed, which indicates the numbers of
the warrants issued, those voided, and those unused. The warrant
control form is signed by Data Processing, yellow copy is retained
for file and the white and pink copies, along with the warrants and
reports, are given to Accounting.
C. Accounting 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 Accouting
presents copies of the warrant registers and claim forms to the
Commissioners for approval.
D. In a public meeting, the Board of County Commissioners approves
claims and warrants and signs the warrant register.
E. Accounting then delivers warrants and pink copy of warrant control
form to Clerk to the Board for signature.
F. Clerk to the Board verifies that the warrants to be signed are
identical to the number of warrants approved by the Board, and
maintains a log of all warrants signed. Clerk to the Board then
returns signed warrants to Accounting for distribution. •
2. Handwritten Warrants:
Although the accounts payable system produces warrants on a daily basis,
there are certain situations which demand handwritten warrants. To
POLICIES AND PROCEDURES
/ 9 t JfI
1.
Ll� na,si lei Section Accounting Manual
Subject Warrant Control and Distribution
Date July 1, 1989 Page 17
COLORADO
request a handwritten warrant, the following procedures should be
adhered to.
A. Department submits input document, with proper back-up, to
Accounting by 4:00 p.m. on the Friday or Tuesday afternoon before
the next Board meeting. Handwrites are processed with approval of
Comptroller.
B. Accounting verifies the information on the input document, assigns
a warrant number and types the warrant. Staff completes the cash
disbursements section of the input document, and fills out a fund
claim form for -the total amount of handwritten warrants. On Monday
and Wednesday mornings handwritten warrants fund claim form is
presented to the Board of County Commissioners for approval.
C. Accounting delivers handwritten warrants to Clerk to the Board for
signature.
D. 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.
3. Social Services Warrants:
•
A. Social Services delivers accounts payable input to produce warrants
to Data Processing and voucher sheets to Accounting. Voucher
sheets, which serve as claim forms, indicate the number and amounts
of warrants to be processed and approved.
B. Data Processing delivers warrants directly to Clerk to the Board.
C. Accounting verifies the totals on 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, voucher sheet claim forms are then
forwarded-to Clerk to the Board.
D. 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
r • and voucher sheet claim form to Accounting.
Coy
E. Accounting returns warrants and one copy of the voucher sheet to
Social Services and retains a second copy for file.
POLICIES AND PROCEDURES
i(,
�� QtJ,
s49 Section Accounting Manual
O Subject Warrant Control and Distribution
COLORADO Date July 1. 1989 Page 18
4. 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:
A. Accounting verifies the information printed on the carbon copy of
the warrant and warrant stub. If the information is correct,
attaches the copy to the input document. (As the warrant register
is generated from several batches of vouchers, a warrant is often
a combination of expenditures from different documents. The carbon
copy of the warrant can only be attached to one document and
therefore, the remaining documents must have the warrant number,
date, and amount filled out in the cash disbursements section of
the input document.)
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B. 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.
G.. Accounting Clerk removes any backup from input documents which need
to be mailed with warrant, stuffs envelopes, and divides warrants
into two stacks: those having local mailing addresses and those
with out of town addresses. Warrants are then taken to the mail
room before 2:00 p.m.
D. Accounting Clerk Files input documents by batch.
POLICIES AND PROCEDURES
i/''
r '413 Section Accounting Manual
Subject Claim Forms
COLORADO Date July 1, 1989 Page 19
GENERAL 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 the
warrant. 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.
C
SOCIAL SERVICES CLAIM FORM
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 the Board for approval.
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
{1' '
1; a Section Accou➢tine Manual J
Subject RP-Issuance of Warrants
COLORADO Date .rniv 1. 1989 Page 20
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 an affidavit and bond statement, which must then be notarized. When
the request is received by Accounting, a stop payment is put on the warrant
and a thirty d'ay 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 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.
- J
•
:J
POLICIES AND PROCEDURES
i'
Section Art-minting Manual
W�`P C Subject Fatty Cash Funds
COLORADO Date .Tnly 1 . 1989 Page 21
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, or to 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 be appointed to handle the fund. The names of these custodians
will be kept on file in the Accounting Office.
Each petty cash fund will be provided a uniform grey metal lockable cash box
by Accounting, in which to keep the 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:
A. Custodian fills out a petty cash fund paid-out receipt with the
date, payee, description of purchase, account code information, and
proper signatures. He attaches receipt for purchase to paid-out
receipt (the two must equal) and stores in petty cash box.
B. To reimburse petty cash fund custodian completes input document
requesting reimbursement for amount of paid-out receipts in cash
box. (Petty cash reimbursements are exempt from purchase orders.)
C. 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 periodically and at year-
end 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
POLICIES AND PROCEDURES
; " Section Accounting Manual
Subject Petty Cash Funds
W�`PD COLORADO Date July 1, 1989 Page 22
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 rTh�a' a
C + Section Accounting Manual
ISubject Change Funds
COLORADO Date July 1, 1989 Page 23
CHANGE FUNDS
Change funds are established by resolution for specific amounts. They are
established in areas where there is a volume of cash transactions, 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 will have a uniform grey metal lockable cash box provided
`v 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 periodically and at year-end
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 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.
POLICIES AND PROCEDURES
(::1111 Section Accounting Manual
.„,...)
Subject Revolving Fund
•
COLORADO Wilic Date July 1, 1989 Page 24
REVOLVING FUND
Disbursements from the Revolving Fund include emergency expenditures
requiring immediate payment, as well as travel and expense advances of $100
or more.
To request a check from the Revolving Fund, the department head must submit
a request for revolving fund check form to the Accounting Department for
approval. Upon approval, Accounting will complete the form with the check
date, number, amount, and payee name. The request form will be kept on file
in the Accounting 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 realized. To reimburse the Revolving Fund, an input
document with the appropriate back-up is completed by the department headD.
and hand-carried to the Accounting 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 Comptroller. In addition, the
Revolving Fund is audited by the Accounting Office periodically and at year-
end to insure compliance and internal control.
•
POLICIES AND PROCEDURES
`n3�—1(H Lail
+� a'ir ► Section Accounting Manual
- SUbjeCt Cash Receipts
COLORADO Date July I, 1989 Page 25
CASH RECEIPTS
Certain internal control procedures have been established relating 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 each area.
One or two deputies may also be designated for receipting cash. These
individuals will be the only ones allowed to receipt cash for sales in the •
area. The names of these individuals will be on file in the Accounting •
Office. The procedures for receipting cash in a department are as follows:
A. Receipting Agent writes 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
Ciar signatures. One copy of the receipt form will be given to the
individual making the purchase, a second will be kept by the
department, and a third will be attached to deposits.
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 supervisor or the
Accounting Office.
The procedures for making deposits with the Accounting Office are as follows:
A. Receipting Agent completes, either on a weekly or daily basis,
a deposit permit form and forwards cash and the receipts from
the cash box to the Treasurer's Office for processing.
B. Treasurer's Office 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, form will be stamped with a sequential
numbering stamp. The Clerk signs the deposit and returns the.
Cri pink copy to the department for,.their file.
C. The Clerk combines all deposits received in the Treasurer's
Office and completes a three-part Treasurer's deposit permit
form. She then forwards two copies of the Treasurer's deposit
POLICIES AND PROCEDURES
mtiti Section Accounting Manual Wine ' Subject Cash-Receipts ,.)
COLORADO Date July 1, 1989 Page 26
permit and two copies of the Deposit Permit to the Accounting
Office. Accounting posts the cash amounts to the funds as
indicated on the Treasurer's deposit permit form.
D. Accounting Clerk files the yellow copy of the deposit permit
form, along with the Treasurer's receipt verifying the deposit
totals, in a separate file in the Accounting Office. She inputs
the pertinent information to the on-line accounting system, as
• well as inputs general ledger information from the accounting
deposit permit forms, which also serve as journal entry forms.
E. Accounting Clerk then files the forms by batch in a
commissioner's deposit journal entry folder.
•
Individual departments make deposits with the Treasurer on a weekly or daily
basis and on the last working day of the month.
J
•
' J
POLICIES AND PROCEDURES
QG "
Li; 't\ . Section Accounting Manual
WI`P Subject Weld County Invoice Form
COLORADO Date July 1, 1989 Page 27
WELD COUNTY INVOICE FORM
When billing external agencies for products or services rendered, the
appropriate information is entered on the accounts receivable system: name
and address, amount to be billed and revenue to be credited. The system then
generates an invoice and sets up the receivable.
•
L . •
POLICIES AND PROCEDURES
Section Accounting Manual
WIDeSubject Accounting Deposit Permit Form
COLORADO Date July 1. 1989 Page 28
ACCOUNTING DEPOSIT PERMIT FORM
Departments are responsible for completing the following sections of the
deposit permit 'form:
1. Depositor's Signature
2. 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 with the amount written on the outside of the envelope.
This avoids the chance of any change being misplaced or lost.
3. Receipt Number -- This lists the first and last numbers of the receipts
detailing the deposit.
4. Account Code -- This section includes a brief description of the revenue / 1
deposited and the corresponding account information. Accounting will
not process a deposit which does not have this section properly
completed.
POLICIES AND PROCEDURES
$ \
. a, Section Acconnt;.nz Manual
Subject Treasurer's Deposit Permit Form
Wilk
COLORADO Date ,1. 1989 - Page 29
TREASURER'S DEPOSIT PERMIT FORM
This form summarizes the deposit composition and indicates how the deposit,
is to be allocated by fund. One copy of the form is retained by the
Treasurer's Office and two copies are submitted to Accounting for filing.
•
POLICIES AND PROCEDURES
lei Section Accounting Manual
Subject Inter-Fund Transfer Form
W�`PD •
•
COLORADO Date July 1. 1989 Page 30
INTER-FUND TRANSFER FORM
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:
1. 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.
2. 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 be made in the Accounting
Office to reflect the transaction on the general ledger.
When initiating an inter-fund transfer, the following steps must be
completed:
A. 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. Accounting
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.
B. Accounting completes the warrant register section when
applicable, and initiates a corresponding journal entry so that
the transaction can be recorded on the general ledger. Clerk
signs the inter-fund transfer and forwards to the Finance
Director. -
C. Finance Director approves the inter-fund transfer and returns
the form to the Accounting Office.
D. Accounting Office then forwards the inter-fund transfer to the
Treasurer's Office for posting.
POLICIES AND PROCEDURES
Ck •' Section Accounting Manual
Subject Inter-Fund Transfer Form
I �COLORADO Date July 1, 1989 Page 31
E. The Treasurer's Office 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.
F. Accounting Clerk files the yellow copy of the inter-fund
transfer by number sequence in a completed inter-fund transfer
file, and 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 Weld 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. —
(Attestations and Signatures)
POLICIES AND PROCEDURES
Section Accounting Manual
WI Subject Internal Service Charges
•
COLORADO Date July 1, . 1989 1989 . Page 32
INTERNAL SERVICE CHARGES
Printing & Supply Charges:
An automatic journal entry for ,Printing and Supply charges is generated by
Computer Services and submitted to Accounting on a monthly basis. Accounting
posts the journal entry and prepares an inter-fund transfer form.
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, and also posts
the automatic journal entry.
•
POLICIES AND PROCEDURES
tE 1 �� ' Section Accounting Manual
49)
( ISubject Month-End Close
COLORADO Date July 1, 1989 Page 33
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, the actual
closing date may not be until the 15th of the following month 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:
1. General Ledger -- Details month-to-date transactions.
2. Year-to-date General Ledger -- Includes detail for all year-to-
date transactions.
3. Trial Balance, -- Summarizes account balances.
4. 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.
5. 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.
6. Department Summary of Revenues -- Summarizes individual revenue
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 revenue accounts.
7. 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,
V a •.....0Section Accounting Manual',ilk Subject sample of Forms
COLORADO Date July 1. 1989 Page 34
t.
WELD COUNTY INPUT DOCUMENT - ' l
VENDOR NUMBER: VOUCHER NUMBER: �'�: "
PAYEE:
I CHECK
ADDRESS: INumber Date Amount I
I / / $
I
EXPLANATION DETAILS OF DISBURSEMENT I
Remittance Advice Original Encumbrance
Invoice N Itnv. Dare Due Date I Discoun Net Amount. Expense Account Code P.O. Number I T/P Account Code
I I
I I • I
I I I I
I I I
I I
I I I I
I I
I I .
I
. I I
I I I
I I I I
I I I
I
TOTAL: Is $
•
ATTACH COPY IF APPLICABLE 1
APPROVED BY:
(Department Head) '
APPROVED BY: (Finance Department)
Depnrtncnt)
•
POLICIES AND PROCEDURES
( 'i . tip
Section Accounting Manual _
Subject Sample of Forms
COLORADO Date July 1, 1989 Page 35.
COUNTY OF WELD
DIVISION OF FINANCE Return Completed Form
To: 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 form for 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 the Weld County Board of
Commissioners:
•
Resolution No.:
Claimant's Signature Date
DEPARTMENT HEAD'S CERTIFICATION Transportation: $
Meals and Lodgings: .i
I hereby certify that this claim is in Registration Fees: b •
accordance with, the relevant 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-related per-
sonal expenses shown below, which were incurred by me in accordance with the relevant'
• provisions of the current Personnel Section of the Weld County Administrative Code: •
•
Claimant's Signature Date
DEPARTMENT HEAD'S CERTIFICATION Transportation: S
Meals and Lodgings: D
I hereby certify that this claim is in Registration Fees: b
accordance with the relevant provisions Mileage: f. '
of the current Personnel Section of the Other:
I 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
•
ATTACH N.I. SUPPORTING RECEIPTS TO FORM
POLICIES AND PROCEDURES
it I
49,
A Section Accountine Manual.
WineSubject Sample of Forms
COLORADO Date July 1, 1989 Page 36
•
. TRANSPORTATION' AND OTHER EXPENSE DETAIL
!MASSIDx1 1 -- MtAI S NDIH UINEN EXPENSES
IIAII ...IOW 47 III I IIAMI.1N I11AND., 11
NII nWlliNl IIIM AMMINI
! 5 5 S '5
i
I I I
I ! ! I
! i .
TOTALS. S S S $_
MILEAGE EXPENSE DETAIL
OINMNk RN MIMING Ixw vuxvost •AxMxl.
DAI( 11104/AI 111 M111 AI:1 DI OUP
SIAM' IININH HA IS
•
•
•
•
I I
I I I
I �
•
•
•
I I I
TOTALS: 5 ��
NLLAOL ALLOWANCE: MILES!+ 2Oe'M LE EON EACH MILE B
•
AMMO s
TOTAL $ -
ATTACH ALL SUPPORTING RECEIPTS TO FORM - -f
•
POLICIES AND PROCEDURES
' t• Section Accounting Manual
Subject Sample of Forms
COLORADO Date July 1, 1989 Page 37
•
I hereby verify that all the above expenses,
for which I have no receipts, are true and
accurate to the best of my knowledge.
NAME:
DEPARTMENT:
• Subscribed and sworn to before it this
day of , 19
My emission expires
DATARY PUBLIC
POLICIES AND PROCEDURES
SectionAccounting Manual
wok - Subject Sample of Forms
COLORADO Date July 1, 1989 - Page 38 •
VENDOR MASTER REVISIONS
ACTION
VENDOR NUMBER REMIT NUMBER
VENDOR NAME 3
ADDRESS LINE 1
2
3
ZIP CODE
TELEPHONE NUMBER
PREPARED BY: DATE
ACTION CODES: A - ADD NEW VENDOR
C - CHANGE EXISTING VENDOR
POLICIES AND PROCEDURES,
Ct
',lei Section Accounting Manual
Subject Sample of Forms
W�bD�COLORADO Date July 1, 1989 Page 39
WELD COUNTY
DIVISION OF FINANCE
WARRANT CONTROL FORM
Part 1: Stock Issue
Issued by: Date: . - •
To:
Attached are warrants numbered Comments: Received by:
•
• thru
for Fund No.
Cour
For computer processed warrants:
Part 2: Processed Warrants
Issue date •
To
First register page n^
. Attached are the warrants described
below for Fund No. Last register page no
•
Total register amount r -.
Issued: tnru ( Voided: thru
tnru (_ 1 thru
thiu • ( ) thru
•
thru • ( I• thru
• thru thru
thru (___j Unused: thru
thru ( I that
thru. ( ) thru
thru ( ) thna
Issued by; - Date:
Comments: •
Received by: - Data:
Date:
• Date:
• Oats:
807-79-033
POLICIES AND PROCEDURES
A 'dY Section Accounting Manual
Subject Sample of Forms
COLORADO Date July 1, 1989 Page 40
WELD COUNTY, COLORAD PAGE
FUND CLAIMS.
WARRANT P.O. &
NO. VO. NO. VENDOR AMOUNT
1
State of Colorado ) • TOTAL
ss
County of Weld )
This is to certify that all accounting and budgeting procedures have been completed J
on the above listed claims 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 , 198_.
Weld County Finance Officer
Subscribed and sworn to before me this _ day of , 198_
My comnision 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 .
County Clerk and Recorder Member
By
Deputy Member •
•
POLICIES AND PROCEDURES
Section Accountina Manual
W
C Subject Samnle of Forms
COLORADO Date July 1, 1989 Page 41
STATE OF COLORADO )
5S
• COO n OF WELD 1 CLAIM
THIS IS TO CERTIFY THAT 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 AICUNT
ADC
ADC -.0
IV - D
OAP
AND
I R A.
AB
GA
L MEO. TRANS.
ADM •
_ - SERVICES
CHILD WELFARE
PAC
DC
LEAP
C A P SUBTOTAL 0 A P
S S SUBTOTAL S S
GRAND TOTAL
•
DATED THIS_.DAY OF ,1?_
DIRECTOR OF FINANCE & ADMINISTRATIVE SERVICES
SUBSCRIBED AND SWORN TO BEFORE ME THIS_DAY OF , 19_
NOTARY PUBLIC
MY COMMISSION EXPIRES
STATE OF COLORADO )
SS
COUNTY OF WELD
WE. THE BOARD.OF COUNTY COMMISSIONERS OF WELD COUNTY, COLORADO, HEREBY APPROVE IRE
CLAIMS AS SET FORTH ABOVE AND WARRANTS IN PAYMENT THEREFORE.ARE HEREBY DRAWN UPON THE
SOCIAL'SERVICES FUNDS AND CHARGEABLE AS STATED:
ATTEST:
/ WELD COUNTY CLERK AND RECORDER AND
(`,/ CLERK TO THE BOARD
BY:
DEPUTY CUUNIY GLENN
DATE PRESENTED:
POLICIES AND PROCEDURES,
is Section Accounting Manual
Subject Sample of Forms
COLORADO Date July 1. 1989 Page 42
DUPLICATE
WARRANT NO. -
WHEREAS, Warrant No.
dated , in the amount of $ - has
been misplaced, lost or destroyed and said Warrant No.
has not been presented in the Office of the County Treasures 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 Office 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 .
TEE BOARD OF COUNTY COMMISSIONERS
WELD COUNTY, COLORADO
•
•
•
ATTEST: •
COUNTY CLERK AND RECORDER
AND CLERIC TO THE BOARD
BY:
Deputy County Clerk �!
APPROVED AS TO FORM:
POLICIES AND PROCEDURES.
ir
''ea . A ,,, Section Accounting Manual
Subject Sample of Forms
COLORADO Date July 1, 1989 • Page 43
•
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 say: that I am 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 c
said Weld County, to issued 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
jY
i' • 1. l Section Accounting Manual
Subject Sample of Forms
COLORADO Date July 1, 1989 Page 44
•
EDND
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
and State of Colorado, as sureties are held and firmly bound unto the County of Weld,
State of Colorado, in the sum of E , lawful money of the United States
of America, for the payment of which well and truly to be made, we bind ourselves,
each of us, and our heirs, executors and administrators, jointly and severally, firm-
ly by these presents.
•
Sealed with our seals, and dated this D.,day of .._.._._..._._.____.. A. 19.:_.. J
The condition of this obligation is such that: WHEREAS, a certain Warrant was •
drawn upon the County Treasurer of Weld County, and was issued and made payable tc
...._..:. ._..�._�_.._..:..�.__.__._.�._� - dated _�_...._....._... A. D. i9 in the sum of
S ..,___.,___„_, said Warrant being Numbered ._._ __...___the same being lost, and having
established by proof said loss to the satisfaction of the Board of County Commission-
ers of Weld County, Colorado, they have by proper order entered a record authorizec
the issuance of a duplicate warrant in the said sum of S,____.___,.____._.
NOW, THEREFORE, If the said Obligors shall save and 'keep harmless the County of
Weld and all of its officials from all damages, suits and claims of whatsoevernature
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 and ef-
fect.
Signed, sealed and delivered In the Principal
presence of
•
Address �••�
Witness
Surety."..
_.._._..._.'_-_r..�.� __.....
_..
Witness Address
Surety
Address
A
POLICIES AND PROCEDURES
6
.tlijSection Accounting Manual
Subject Sample of Forms
COLORADO Date July 1, 1989 Page 45
DEPOSIT PERMIT
COUNTY OF WELD
JE {I: 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)
I I I I G I I
Cyr I I I G
I I I G I
I I I IG
I I I G I
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 0
COIN: • •
Total: $ I I I I
I I I I
TOTAL: S
`ow,
POLICIES AND PROCEDURES,
fit I.
)1 ' � Section Accounting Manual
wII!gc
Subject Sample of Forms
COLORADO Date July 1, 1989 Page 46
TREASURER'S'DEPOSIT PERMIT - OFFICE OF FINANCE a.m.
DEPOSIT DATE , 19 TIME p.m.
CHECKS
I
WARRANTS _
CASH
dollars .
halves -
Quarters !
dimes
. nickels
cents
J
CASH ITEMS
TOTAL
Cl GENERAL FUND
I.
11 ROAD & BRIDGE
19 HEALTH SERVICES
21 HUMAN RESOURCES
24 SECTION 8 HOUSING AUTH.
. 25 HOUSING AUTH. GRANTS
52 LIBRARY
61 IGS - MOTOR POOL
64 IGS - PRINTING & SUPPLIES
•
66 INSURANCE
67 INFORMATION SERVICES
77 AIRPORT
I TOTAL
I TOTAL DEPOSIT
TREASURER'S CASH ITEM 4
DEPOSITED BY
I RECEIVED BY
J
POLICIES AND PROCEDURES
Section Accounting Manual
1���'��• Subject Sample of Forms
COLORADO Date July 1, 1989 Page 47
•
RESOLUTION
WHEREAS, GENERAL FUND WARRANTS IN THE TOTAL AMOUNT OF
S HAVE BEEN ISSUED IN ERROR OR THE .AMOUNTS FOR
WHICH THEY WERE DRAWN HAVE OTHERWISE BEEN CHANGED.
WHEREAS, A LIST OF THE SPECIFIC Y.ARPANT NUMBERS, 'DAFES,
NAMES, AND AMOUNTS 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 :MOUNT OF
S BE, AND THE SAME ARE HEREBY CANCELLED AND HELD
FOR!:AUGHT.
THE ABOVE AND FORGOINGRESOLUTION WAS, ON MOTION DULY
. MADE AND SECONDED, ADOPED BY THE FOLLOWING VOTE THIS
DAY OF , 198 .
BOARD OF COUNTY COMMISSIONERS
WELD COUNTY,.COLORADO
•
•
•
ATTEST:
•
COUNTY CLERK AND RECORDER
AND CLERK TO THE BOARD
BY:
DEPUTY COUNTY CLERK
APPROVED AS TO FORM: •
COUNTY ATTORNEY
POLICIES AND PROCEDURES
4,f tar) J
, ' Section Accounting Manual
Subject Sample of Forms
COLORADO Date July 1, 1989 Page 48
REQUEST FOR REVOLVING FUND CHECK
From: (Person. Requesting Check)
To: Weld County Comptroller
Date:
Check to be issued to:
• Check amount:
Reason for issuance: Cow`
•
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
" 'Ioff/I-49,
Section Accounting Manual •
ISubject Sample of Forms
COLORADO Date July 1, 1989 Page 49
•
WELD COUNTY
ADVICE OF INTER-FUND CASH TRANSFER
To: Mike Loustalet, Treasurer
From: Don Warden, Director of Finance
Inter-Fund transfers of cash, as stated below, are necessary to account for
•
- TRANSFER IN TRANSFER OUT I
FUND NO. DR Cash DR Due To
CR Due From CR Cash
•
----------------------
Transfer Date: Inter-Fund Transfer No.:
Date Posted: JY Ref. No. :
Posted By: Warrant Register Date:
Warrant No. thru
Prepared By:
`✓ Mike Loustalet Donald U. Warden •
Treasurer of Weld County Director of Finance A Administration
Hello