**** UNDER CONSTRUCTION ****

A. General

  1. Fiscal roles & responsibilities
  2. Internal controls
  3. Exceptions to policies & procedures
  4. Related KRS statutes
  5. Delegated Authority
  6. Records Retention
  7. County Fiscal Coordinator Responsibilities
  8. County Bookkeeper Responsibilities

B. Annual Budget

  1. Budget Guidelines & County Categories
  2. Budget Development Instructions
  3. Budget Forms (Excel)
  4. Budget Training (PowerPoint)

C. Cash Management

  1. Cash handling (General)
  2. Receiving procedures
  3. Recording procedures
  4. Safeguarding procedures
  5. Depositing procedures
  6. Petty cash

D. Procurement & Disbursements

  1. General purchasing guidelines
  2. Credit cards
  3. Personal service contracts
  4. Purchasing & bidding process
  5. Sales tax exemption
  6. Building projects
  7. Minor renovations
  8. Reimbursement of travel expenditures
  9. Travel advances & advanced payments
  10. Use of county vehicles
  11. Traveling on state funds
  12. Out-of-state travel
  13. Relocation expenses
  14. Discretionary expenses
  15. Employee awards
  16. Waiver of payments
  17. Voids & stop payments
  18. Postage
  19. Program support funds
  20. Professional improvement funds
  21. Professional associations

E. Accounting & Financial System

  1. QuickBooks Online
  2. Chart of accounts
  3. Reconciliations
  4. Filing of financial documents
  5. Guidelines for Audits
  6. Required financial reports
  7. Month-end process
  8. Year-end process

F. Property

  1. Capitalized equipment
  2. Minor equipment
  3. Inventory process
  4. Property disposition
  5. Surplus property
  6. Federal excess property
  7. County vehicles
  8. Insurance

G. County volunteer groups (councils & clubs)

  1. Gambling & raffles
  2. Tax exempt status
  3. Options for handling of funds
  4. Financial accountability guidelines
  5. Record keeping requirement
  6. Donor acknowledgement
  7. Annual budget
  8. Annual Financial Report
  9. Audit Report & Checklist
  10. Deposit Form
  11. Payment Voucher (Electronic Form)
  12. Payment Voucher (Printable Form)
  13. Audit committee
  14. Financial reporting
  15. Memorandum of Understanding for 501(c)3 groups
  16. FAQ's for Groups

H. Gifts & Pledges

  1. Soliciting, receiving, recording and acknowledging donations

I. Sponsored Projects

  1. Applications for grants
  2. Cost share
  3. Costing guidelines
  4. Post-award grants management

J. Information Technology

  1. Policy on use of county owned cell phones
  2. Cell phone allowances
  3. Use of computing resources
  4. Purchasing computing resources
  5. Electronic signatures
  6. Use of email

K. Forms

  1. EBO Forms Page