Policies and Procedures Manual

Trial Court Financial Policies and Procedures Manual, 7th Edition

In compliance with the Rule 10.804, which requires the Administrative Office of the Courts (AOC) to adopt financial policies and procedures, this manual has been developed to establish the financial and accounting policies of California's 58 trial courts.  First published in 2001 this edition of the manual was effective September 1, 2010 (amended October 1, 2011), and is intended to assist the trial courts in complying with statutory requirements and administrative policies and procedures for trialcourt fiscal managment.

Questions regarding the manual or suggestions for improving the next version of the manual can be directed to:

Bob Fleshman, (415) 865-7531, bob.fleshman@jud.ca.gov, or
Mark Crouse, (415) 865-7921, mark.crouse@jud.ca.gov.

Full Manual
Cover and Spine
Introduction
Table of Contents
Manual Organization and Structure
Section 1
FIN 1.01

FIN 1.02

FIN 1.03
Organization
Trial Court Organization
      Executive Summary
Responsibilities and Authority
      Executive Summary
Internal Controls
      Executive Summary
Section 2
FIN 2.01
Fiscal Management
Financial Management
      Executive Summary
Section 3
FIN 3.01
Fund Accounting
Fund Accounting
      Executive Summary
Section 4
FIN 4.01

FIN 4.02

FIN 4.03
Budgets
Budget Development
      Executive Summary
Budget Monitoring and Reporting
      Executive Summary
Position Management
      Executive Summary
Section 5
FIN 5.01

FIN 5.02

FIN 5.03
Accounting Practices
Accounting Principles
      Executive Summary
General Ledger
      Executive Summary
Grant Accounting and Administration
      Executive Summary
Section 6
Procurement
Effective October 1, 2011, this policy is superseded by the Judicial Branch Contracting Manual

Section 7

Contracts
Effective October 1, 2011, these policies are superseded by the
Judicial Branch Contracting Manual
Section 8
FIN 8.01

FIN 8.02

FIN 8.03

FIN 8.04


FIN 8.05
Accounts Payable
Vendor Invoice Processing
      Executive Summary
Claim Processing
      Executive Summary
Travel Expense Reimbursement for Trial Court Judges & Employees
      Executive Summary
Petty Cash
      Executive Summary
Business Meal Expense Guidelines
      Executive Summary
Section 9
FIN 9.01
Fixed Assets
Fixed Asset Management
      Executive Summary
Section 10
FIN 10.01

FIN 10.02
Collections
Revenue Collection and Distribution
      Executive Summary
Cash Handling
      Executive Summary
Section 11
FIN 11.01
Audits
Audits
      Executive Summary
Section 12
FIN 12.01
Record Retention
Record Retention
      Executive Summary
Section 13
FIN 13.01
Banking and Treasury
Banking Services
      Executive Summary
Section 14
FIN 14.01
Security
Court Security
      Executive Summary
Section 15
FIN 15.01

FIN 15.02

FIN 15.03

FIN 15.04
Miscellaneous
Gifts of Personal Property
      Executive Summary
Indirect Cost Rate Proposal (ICRP)
      Executive Summary
Escheat (NEW)
      Executive Summary
Change of Venue (NEW)
      Executive Summary
  Glossary
  Index
  Usage of Shall, Must, Will, May, and Should

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