Policy Text
Fiscal Bureau Page 1 of 4 12/03 (NEW 10/18)
OPERATIONS ORDER
Cash Management – Fiscal Bureau
The purpose of this Operations Or der is to establish cash manag ement procedures for
the Sacramento County Sheriff’ s Department Fiscal Bureau.
I. Policy
A. This Policy represents the Sa cramento County Sheriff’s Depar tment policy
regarding the receipt, deposit, and disbursement of all cash pa yments
received for state and federal a wards or contract services.
II. Definitions
A. Advance Payment – a paymen t that a federal, or other, awardi ng agency
or pass-through entity makes by any appropriate payment mechani sm,
including a predetermined paymen t schedule, before the non-fede ral entity
disburses the funds for program purposes. [2CFR 200.300]
B. Reimbursement – a payment to cover allowable expenditures in curred by
the agency up to the total amount s pecified in the grant agreem ent, contract,
or invoice on fees for service.
III. Types of Payments
A. The department generally receive s expense reimbursements, co ntract
payments, and payments for fees f or service on a daily, monthly , and
quarterly basis. Types of payments received include, but are no t limited to,
the following:
Program(s) Source
Grant Reimbursements Federal, State, Local
Allocations Federal, State
Contracted Services Federal , Local Law Enforcement
Agencies, Local Businesses
Alarm Fees County Resi dents and Businesses
IV. Cash Management Controls
Fiscal Bureau Page 2 of 4 12/03 (NEW 10/18) A. Receipts of payments – Paym ents are received by the departme nt in the
form of commercial and/or personal checks, or through the Sacra mento
County Department of Financ e via ACH transactions.
B. Per 2 CFR §200.305, for non-feder al entities other than stat es, payments
methods must minimize the time elapsing between the transfer of funds
from the United States Treasur y or the pass-through entity and the
disbursement by the non-federal entity whether the payment is m ade by
electronic funds transfer, or issuance or redemption of checks, warrants, or
payment by other means. Be sure to follow the administrative re quirements
in CFR 200 for all fede ral cash payments.
V. Check Payments
A. Receipt and tracking: Checks re ceived should be routed to Fi scal Bureau
Administrative Service s Officer III. This person will log the p ayment in a
password protected spreadsheet, copy the check, provide a copy of the
check to the program manager res ponsible for making the deposit , and
give the original check to Ala rms Accounting Manager to hold un til a
deposit permit is created.
B. Deposit: The Sr. Accountant or Program Manager is responsibl e for
reviewing the payment and ensuri ng that it matches the anticipa ted
reimbursable amount or receivabl e, as well as creating a deposi t permit in
COMPASS for the reimbursement ens uring the funds are properly b ooked
and tracked by the relevant fundi ng sources to segregate funds received.
C. Verification: Once the Sr. A ccountant or Program Manager has created
the deposit, he/she shoul d provide a copy of the Deposit Permit and a
copy of the COMPASS entry to the Alarms Accounting Manager hold ing
the check. The Alarms Accountin g Manager will verify the deposi t entered
matches the check amount and log the deposit permit number onto the
password protected spreadsheet and deliver it to the Sacramento County
Department of Finance for processing.
D. Processing: Once the check has been delivered to the Sacrame nto
County Department of Finance for processing, it is verified onc e again,
posted in the general ledger syst em, and deposited into the Cou nty
Treasury.
VI. ACH Payments
A. Receipt and tracking: ACH pay ments are received through, an d tracked by,
the Sacramento County Department of Finance. An email notificat ion is sent
to the department receiving the funding and a deposit permit is requested.
B. Deposit: The Sr. Accountant or Program Manager is responsibl e for
reviewing the payment and ensuri ng that it matches the anticipa ted
reimbursable amount or receivabl e, as well as creating a deposi t permit in
Fiscal Bureau Page 3 of 4 12/03 (NEW 10/18) COMPASS for the reimbursement ens uring the funds are properly b ooked
and tracked by the relevant fundi ng sources to segregate funds received.
A print out of the email from D OF should be prin ted and filed f or record.
C. Verification: Once the Pr ogram Manager has created the depos it, he/she
should reply to the email from t he Sacramento County Department o f
Finance and provide the Deposit Permit document number. The
Sacramento County Department o f Finance will verify the deposit entered
matches the ACH amount and send it for processing.
D. Processing: Once the ACH and deposit permit document number have
been verified by the Sacramento County Department of Finance, i t is posted
in the general ledger system, and deposited into the County Tre asury.
VII. Review Process
A. The Accounting Managers will re view and approve all claims t o ensure
that allowable expenditures comp ly with regulations, cost princ iples, and
the claiming instructions.
B