Policies and Procedures Manual

Trial Court Financial Policies and Procedures Manual, 8th Edition

In compliance with the Rule 10.804, which requires the Judicial Council of California 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 amended and effective as of December 16, 2016. It is intended to assist the trial courts in complying with statutory requirements and administrative policies and procedures for trial court fiscal management.

Questions regarding the manual or suggestions for improving the next version of the manual can be directed to:
Robert Downs at 916-643-7018 or at Robert.Downs@jud.ca.gov.

Full Manual
Cover and Spine
Introduction
Table of Contents
Manual Organization and Structure

Section 1 - Organization

Section 2 - Fiscal Management

Section 3 - Fund Accounting

Section 4 - Budgets

Section 5 - Accounting Practices

Section 6 - Procurement

Section 7 - Contracts

Section 8 - Accounts Payable

Section 9 - Fixed Assets

Section 10 - Collections

Section 11 - Audits

Section 12 - Record Retention

Section 13 - Banking and Treasury

Section 14 -Security

Section 15 - Miscellaneous

Glossary

Usage of Shall, Must, Will, May and Should

© 2017 Judicial Council of California