Development of a Set of Simplified Financial Management Procedures for Small Cities and Counties in Georgia. Product Number 1: Financial Management Procedures Manual

摘要

A set of model, local government financial management procedures, accounts, records, and reports are presented. This step-by-step manual assumes a non-automated system and is especially designed for a hypothetical city of 1500, although larger and smaller governments can adapt these procedures for their use. Also assumed is a 'one-write' approach in which a person simultaneously records a source document or journal and ledger, thus saving the time of posting the same transaction many times. Attention is paid to double-entry bookkeeping, governmental accounting, budget preparation, property tax procedures, personnel and payroll procedures, debt administration, fixed asset management and records procedures, purchasing and cash disbursements, and the annual financial report. Illustrative transactions and financial statements for a hypothetical small city are presented.