Operations Manual

Chapter 1 – Overview of the System
a. Flow chart and overview of the system
b. Why a good fiscal system is necessary for proper fiscal management
c. Calendar of annual fiscal events

Chapter 2 – The Fiscal Management System Explained
a. Introduction
b. Specific fiscal functions per region
c. Monthly reports

Chapter 3 – Budget Spending Plan Development
a. What is a Budget Spending Plan?
b. Budget Spending Plan Format
c. Carry Forward of Unspent Budget Policy

Chapter 4 – Required Definitions
a. Introduction
b. Overhead
c. Supplantation
d. Capital

Chapter 5 – The Accounting Coding System
a. Introduction
b. Fund codes
c. Program titles and codes
d. Model titles and codes

Chapter 6 – OFS Matching Requirements for Valued and
Non-Official Match/”Other” In-Kind Contributions
a. Introduction
b. Counting and documenting IN-KIND contributions that meet your 15% matching requirement
c. Counting and documenting CASH contributions that meet your 15% matching requirement
d. Counting and documenting “OTHER IN-KIND” contributions that do not meet the 15% matching requirement

Chapter 7 – Check/Cash Disbursements from OFS to County Partnerships
a. Introduction
b. Cash disbursement system (quarterly-based) and cash-on-hand

Chapter 8 – Procurement
a. Introduction and policy
b. Bid Process
c. Score Sheet
d. Sample Bid Request
e. Sample Newspaper Advertisement
f. Sample Letter To Prospective Vendors
g. Sample Letter Of Intent To Award
h. Sample Vendor Contract

Chapter 9 – Contracting
a. Introduction
b. Contract with vendors
c. Contract monitoring
d. Contract amendments

Chapter 10 – Fiscal Controls
a. Introduction
b. Cash and revenue management
c. Invoice payment
d. Budget reallocations
e. Employee time keeping

Chapter 11 – Annual Reports, Plans and Audits
a. STEPS (System to Ensure Program Success) Review
b. Fiscal closeout reports
c. Annual reports
d. Strategic plan and needs and resources assessments
e. Volunteerism report
f. Record retention
g. Annual financial statements (county partnership audits)