2024 California Rules of Court
Rule 10.804. Superior court financial policies and procedures
(a) Adoption
As part of its responsibility for regulating the budget and fiscal management of the trial courts, the Judicial Council adopts The Trial Court Financial Policies and Procedures Manual. The manual contains regulations establishing budget procedures, recordkeeping, accounting standards, and other financial guidelines for superior courts. The manual sets out a system of fundamental internal controls that will enable the trial courts to monitor their use of public funds, provide consistent and comparable financial statements, and demonstrate accountability.
(Subd (a) amended effective August 26, 2016; previously amended effective January 1, 2007, and July 1, 2015.)
(b) Amendments
(1) Before making any substantive amendments to the Trial Court Financial Policies and Procedures Manual, the Judicial Council must make the amendments available to the superior courts, the California Department of Finance, and the State Controller's Office for 30 days for comment.
(2) The Judicial Council delegates to the Administrative Director, under article VI, section 6 of the California Constitution and other applicable law, the authority to make technical changes and clarifications to the manual, provided the changes and clarifications are consistent with council policies.
(Subd (b) amended effective August 26, 2016; previously amended effective January 1, 2007, and July 1, 2015.)
(c) Date of adherence
Superior courts must adhere to the requirements contained in the Trial Court Financial Policies and Procedures Manual, except as otherwise provided in the manual. Superior courts must not be required to adhere to any substantive amendment to the manual sooner than 60 days after the amendment is adopted.
(Subd (c) amended effective August 26, 2016; previously amended January 1, 2007.)
Rule 10.804 amended effective August 26, 2016; adopted as rule 6.707 effective January 1, 2001; previously amended and renumbered effective January 1, 2007; previously effective July 1, 2015.
Advisory Committee Comment
Subdivision (a). Procurement and contracting policies and procedures for judicial branch entities, including superior courts, are addressed separately in the Judicial Branch Contracting Manual, which the Judicial Council adopted under Public Contract Code section 19206.
Subdivision (b)(2). Technical changes and clarifications include clarifying language that (1) does not change any substantive requirement imposed on courts; and (2) corrects typographical errors or citations, or makes reimbursement rate adjustments and other changes that result from changes in federal, state, or local rules, regulations or applicable law.