Policies and Procedures Manual

Trial Court Financial Policies and Procedures Manual, 7th Edition

(Effective September 1, 2010; Amended October 1, 2011)

Published July 1, 2010

All files are in Adobe Acrobat PDF format.

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

Bob Fleshman, (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Section 6	Procurement Effective October 1, 2011, this policy is superseded by the Judicial Branch Contracting Manual
Section 7	Contracts Effective October 1, 2011, these policies are superseded by the Judicial Branch Contracting Manual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