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AUDITOR-CONTROLLER NAVIGATION AC Home Property Tax Accounting Departmental Information Financial Statements Accounting Manual County Budget Act County Financials Page Audits Your Property Taxes Related Links Auditor-Controller FAQs How To Contact Us Some pages are in Adobe Acrobat PDF format   Home   >   Accounting Manual Welcome to the Auditor-Controller’s County of Orange Accounting Manual Internet site. The most recent version of each accounting procedure has been posted to this site. The exhibits and attachments for each procedure have been saved as Portable Document Files (PDF) and require Adobe Acrobat software for viewing. As with any software, please consult your systems administrator before downloading anything. Procedure No. Title Revision Date A. APPROPRIATIONS AND BUDGET   1. Budget Transfers Within a Fund/Agency DEC 2001 2. Changes to Appropriations, Estimated Revenues, and Reserves DEC 2001 3. Encumbrances DEC 2000 B. BILLING AND COLLECTIONS   1. Billing for Materials & Services on Auditor-Controller Invoices JAN 2002 2. Billing Rates and Indirect Costs SEP 2002 3. Discharge of Accountability for Collections AUG 2000 4. Insufficient Funds Checks DEC 2000 5. State-Mandated Costs and Claims for Reimbursement JUL 2000 C. CASH AND DEPOSITS   1. Cash Advance - Revolving Funds Feb 2002 2. Cash Difference Fund FEB 2000 3. Cash Losses APR 2005 4. Deposits FEB 2001 5. Handwritten Cash Receipts APR 2001 6. Overage Fund OCT 1999 7. Revolving Cash Fund NOV 2000 D. DISBURSEMENTS   1. Compensation of County Boards, Commissions and Committees JUN 2001 2. New-Duplicate/Canceled Checks and Stop Payments To Be Rel. F. FUNDS AND AGENCIES   1. Accounting Coding Changes for Major Department/Agency Reorganization MAY 2000 2. Contributions to Internal Service & Enterprise Funds JUL 1984 3. Requesting Establishment/Deletion of Funds/Agencies JAN 1999 4. Fiduciary Funds Mar 2004 FA. FIXED ASSETS   1. Accounting for Lease-Purchases (Capital Leases) APR 2000 2. Fixed Asset Expenditure Coding JUL 1999 3. Fixed Assets - Depreciation (Auditor-Controller Only) JUL 1999 4. Fixed Assets - Equipment JUN 1999 5. Physical Inventory of Fixed Assets DEC 1999 J. JOURNAL VOUCHER TRANSACTIONS   1. Cost Applied and Interfund Transactions MAY 1999 2. Fiscal Year-End Expenditure and Revenue Accruals JAN 2001 3. Journal Voucher Preparation and Review JAN 2000 M. MISCELLANEOUS   1. Authorized Signature List APR 2000 2. Jury Duty & Witness Fees Earned by County Employees JUL 1999 3. Performance Guaranties and Negotiable Instruments JUL 1999 4. Requirements of Elected or Appointed Officials Assuming or Leaving Office JUN 1999 R. REVENUE   1. Escheatment of Unclaimed Money JAN 1999 2. Monetary & Property Gifts: Acceptance, Reporting, & Disbursement MAR 2000 3. Revenue Policy, Requirements & Responsibilities OCT 1999 S. SYSTEMS AND INTERNAL CONTROL   1. Development of Financial Computer Systems FEB 2005 2. Internal Control Systems SEP 2000 Continue to check here for news on updates. We hope you will find this site helpful. Please provide us with your feedback by E-mailing Cindy Wong .   Back to Top

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