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Indiana Prosecuting Attorneys CouncilMay 2013
Government Accounting
FundsFund TypesReceipt AccountsDisbursement Accounts
Get to KnowThe Funds You Work With
Funds are established by statute or ordinanceUnderstand the allowableReceiptsDisbursements
Accounting For Monies
Essential to provide public accountability and transparencyCash Change FundsPetty Cash FundsCounty User Fee FundDeferralPretrial DiversionTitle IV-D Incentive Funds and other Grant Funds
Cash Change Funds
IC 36-1-8-2County Council allows & determines amountCounty Auditor draws warrant to custodian of the fundSafeguardReconcileWhenever there is a change in custodian of the cash change fund the entire fund must be returned
Petty Cash Fund
IC 36-1-8-3Council authorizes & establishes amountAuditor warrant issued w/o appropriationSafeguardReconcileReimburse through claims processCustodian must return entire fund before leaving office
County User Fee Fund
IC 33-37-8-5 and IC 33-37-8-6Deferral and Pretrial Diversion FeesCounty Council appropriates based on monthly claims submitted on oath by the program officialAllowable disbursements are listed in IC 33-37-8-6(b)If you use (9) “any other purpose” – Document County Council approval.
Title IV-D Incentive Funds
IC 31-25-4-23 and DCS guidanceFunds 8893, 8896, and 8897 may be disbursed without appropriation or council approval unless for compensation of the elected official.Fund 8896 “Old” Title IV-D Incentive does not require disbursements to be for Title IV-D program activities, other funds do require this.Disbursements must always have a business, not personal, purpose
Grants
Federal(fund numbers 8000s)
State and Other(fund numbers 9000s)
CFDA NumberGrant AgreementBudget or AppropriationsAward NoticeFederal Grantor or Pass-Through Agency InformationContact InformationGrant Identifying InfoAdvance or Reimbursement BasisPeriod of AvailabilityMatching RequirementsReporting RequirementsSubrecipientInformation
Grant AgreementBudget or AppropriationsAward NoticeGrantor Contact InformationReporting Requirements
Budgets
Budget vs. CashBudget = AppropriationMajor Budget ClassificationsPersonal ServicesSuppliesOther Services and ChargesCapital Outlay
Appropriation Transfers
Within the same departmental budgetSame major budget classificationAuditor or Council per county policyBetween major budget classificationCouncil approvalAcross departmental budgetsCouncil reduces appropriationCouncil adopts additional appropriationRequires State approval
Required Reporting of NSF Checks and Bad Check Programs
IC 36-1-8-13 requires governments that are unable to obtain payment on dishonored checks to refer the matter within 90 days after receiptIC 36-1-3 (Home Rule) governs bad check programsCharges for services are deposited to the general fund.More guidance is in County Bulletin, Volume 354, page 10.
Forms of Payment Accepted
IC 36-1-8-11County Council designatesCashCheckBank DraftMoney OrderBank Card or Credit CardElectronic Funds Transfer (EFT)Any other financial instrument authorized by the county council
Daily Deposits
IC 5-13-6-1Within the next business day of the financial institutionSelect a designated depositoryDepositintactPublic Deposit Insurance Fund (PDIF)
Reconcilement
Error CorrectionInternal ControlFraud PreventionFraud Detection
Remittance to County Auditor & County Treasurer
Remittance should be timelyMonthlyPreferably after reconcilement10 days after month end
Purchasing
Commissioners are purchasing agency for CountyName purchasing agentsContracting bodySmall purchase policyService contract policy
Claims
County Auditors have a dutyto audit claimsIC 5-11-10-1.6 and IC 5-11-10-2Theycan be personally liable for failure to follow IndianaCode.Workwiththeauditor’s officetoknowwhatthey needandwhen in order to process claims efficiently
Common Claim Requirements:
Fully itemized invoice or receipt & other supporting documentationIf personal services – compliance with salary ordinance or contractVerify compliance with contractVerify the claim is correctApproved by official that received goods or serviceProper appropriationCheck for duplicate paymentClaims are ultimately approvedor deniedby the Board of Commissioners
AccountingSystem
System prescribed is uniform system of prescribed forms – manually completedPrescribed forms may be replaced by computerized forms if approvedCannot prescribe a computerized systemNo approval of systemsExact replicas do not require approvalManagement reports do not require approval
Computerized AccountingSystems
You are responsible for your system of accounting.Internal ControlsWithin the systemOutside the system (manual)
Internal Controls
Computerized System
Manual Controls
Disaster RecoveryBack Up ProcessingLogical SecurityChange ControlsAudit TrailsInput ControlsOutput ControlsInterface ControlsInternal ProcessingError Correction
Reliability of:Financial InformationRecords(Includes Error Correction)Effectiveness and Efficiency of OperationsProper execution of management’s objectivesCompliance with laws and regulations
Employee Service Records
Required for each employeeEach office or county auditor may maintainMust be posted in compliance with thepersonnelpolicies for leave accruals, uses, and balance carry forward
Unclaimed Property
IC 32-34-1-20Property that is held or owed is presumed abandoned if the owner has not communicated in writing with the holder or has not otherwise given an indication of interest in the property for 1 year
When to send Unclaimed Property to the Attorney General
If the property is presumed abandoned and if:(1) the last known address of the apparent owner is in Indiana; or(2)other instances as listed in IC 32-34-1-21
How To Send Unclaimed Property To the Attorney General
www.indianaunclaimed.comClick on “REPORTING”FormsElectronic Reporting Tool – required use for more than 20 properties.
Destruction of Records
Indiana Commission on Public Recordswww.in.gov/icprBeverly StiersCounty Auditor Record Retention ScheduleCounty General Record Retention ScheduleUse “Notice of Destruction”Not on schedule, request permission on form:PR-1
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