CHAPTER 1: CONTRACTING
1.1. Introduction
1.1.1. Provider Selection Principles
1.2. Policy Statement
1.2.1. Provider Selection
1.3. Procedures
1.3.1. Provider Selection
1.3.1.1. Request for Proposals (RFP)
1.3.1.2. Request for Qualifications
1.3.1.3. Sole Source Procurement
1.3.1.4. Intent to Negotiate
1.3.1.5. Request for Information (RFI)
1.3.1.6. Contract Renewal
1.3.2. Evaluations of Proposals
1.3.3. Notification and Appeals
1.3.4. Contracts
1.3.4.1. Scope of Work
1.3.4.2. Contract Term
1.3.4.3. Terms and Conditions
1.3.5.Performance Monitoring and Reporting
1.3.6. Contractor Payments
1.3.6.1. Advance Payments
1.3.6.2. Progress Payments
1.4. Model Documents
1.5. Resources
CHAPTER 2: INVESTMENT MANGEMENT
2.1 Introduction
2.1.1. Types of Investment Risk
2.2. Policy Statement
2.3. Procedures
2.3.1. Written Investment Policy
2.3.1.1. Content of the Investment Policy
2.3.1.2. Submitting the Investment Policy to the Commission
2.3.2. Responsibility for Investment Management
2.3.3. Permissible Types of Investment
2.3.4. Use of the Local Agency Investment Fund (LAIF) 2.3.5. Maturities of Investment
2.3.6. Internal Controls for Investment Management
2.3.7. Safekeeping
2.3.8. Investment Performance Benchmarks
2.3.9. Investment Reporting to the Commission
2.3.10. Selection of Investment Advisors
2.4. Model Documents
2.5. Resources
CHAPTER 3: PLANNING AND BUDGETING
3.1 Overview-Linking the Strategic Plan, Long-Term Financial Plan, and the Budget
3.2 Strategic Plan
3.2.1. Introduction
3.2.2. Policy Statement
3.2.3. Procedures
3.2.3.1. Community Input Session(s)
3.2.3.2. Commission Planning Session
3.2.4. Model Documents
3.2.5. Resources
3.3. Long-Term Finance Plan
3.3.1. Introduction
3.3.2. Policy Statement
3.3.3. Procedures
3.3.4. Model Documents and Examples
3.3.5. Resources
3.4. Budget
3.4.1. Introduction
3.4.2. Policy Statement
3.4.3. Procedures
3.4.3.1. Establish a Process for Preparing and Adopting a Budget
3.4.3.1.1. Arrival and Multi-year Budgeting
3.4.3.1.2. Budget Calendar
3.4.3.2. Budget Process
3.4.3.2.1. Overview of Budget Process
3.4.3.2.2. Preparation of Proposed Budget
3.4.3.2.3. Commission Review of Proposed Budget
3.4.3.2.4. Budget Adoption
3.4.3.2.5. Communicati Budget to the Public through a Popular Budget
3.4.3.2.6. Budget Administration
3.4.3.2.7. Budget Amendments
3.4.4. Model Documents and Examples
3.4.5. Resources
CHAPTER 4: ACCOUNTING
4.1. Introduction
4.2. Policy Statement
4.3. General Accounting
4.3.1. Generally Accepted Accounting Principles (GAAP)
4.3.2. Fund Accounting
4.3.3. Modified Accrual Basis of Accounting
4.3.4. Account Classification
4.3.4.1. Chart of Accounts
4.3.4.2. Object of Expenditures
4.3.5. Program Accounting
4.3.6. Cost (Expense) Allocation
4.3.7. Budgeting Control
4.3.7. Internal Controls
4.4. Specific Accounting Procedures
4.4.1. Cash
4.4.2. Petty Cash
4.4.3. Accounts Receivable
4.4.4. Investments
4.4.5. Capitol Assets
4.4.6. Purchasing and Payables
4.4.7. Payroll
4.4.8. Compensated Absences
4.4.9. Construction Costs
4.4.10. Leases
4.4.11. Travel and Business Expense
4.4.12. Grant Accounting
4.5. Expanded Audit Guidelines
4.5.1. Contracting and Procurement
4.5.2. Administrative Costs
4.5.3. Conflict of Interest
4.5.4. County Ordinance (Proper Establishment of and Adherence to the Ordinance Establishing the commission)
4.5.5. Long-Range Financial Plans
4.5.6. Financial Condition of the Commission
4.5.7. Program Evaluation
4.5.8. Salary and Benefits
4.5.9. Preparing for the Expanded Audit
4.6 Resources
CHAPTER 6: INTERNAL CONTROL
6.1. Introduction
6.2. Policy Statement
6.3. Internal Control Framework
6.4. Risk Assessment Strategies and Tools
6.5. Control-Related Policies and Procedures
6.6. Information and Communication
6.7. Monitoring
6.8. Model Documents
6.9. Resources
CHAPTER 7: ADMINISTRATIVE COSTS
7.1. Introduction
7.1.1. Best Practices and Standards
7.2. Policy Statements
7.3. Procedures
7.3.1. Policy Adoption
7.3.2. Organizational Procedures and Accountability Mechanisms
7.4. Resources
CHAPTER 8: RISK MANAGEMENT
8.1. Introduction
8.1.1. Step 1: Identify Risks
8.1.2. Step 2: Assess Risks
8.1.3. Step 3: Manage Risks
8.1.4. Step 4: Insurance Compliance
8.1.5. Step 5: Contracting for Insurance
8.2. Resources