city & county of san francisco – office of the controller · 2/17/2016 · contact: jocelyn...

CITY & COUNTY OF SAN FRANCISCO – OFFICE OF THE CONTROLLER

2016 Edition Accounting Policies & Procedures

Ben Rosenfield, Controller Contact: Jocelyn Quintos, [email protected], 415-554-6609

mailto:[email protected]

City & County of San Francisco – Office of the Controller

A C C O U N T I N G P O L I C I E S & P R O C E D U R E S

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City & County of San Francisco – Office of the Controller A C C O U N T I N G P O L I C I E S & P R O C E D U R E S

Contents

1 | OVERVIEW ......................................................................................................... 19

1.1 | Purpose of this Document ............................................................................................... 19

1.2 | Roles and Responsibilities .............................................................................................. 19

1.3 | General Principles ........................................................................................................... 21

1.4 | Governing Laws, Rules, and Regulations ..................................................................... 22

1.5 | Revisions and Updates ................................................................................................... 22

1.6 | Exceptions to this Policy .................................................................................................. 22

1.7 | Internal Controls .............................................................................................................. 23

| Internal Control Questionnaire ..................................................................................................... 28 1.7.1

2 | BUDGETING & APPROPRIATIONS .................................................................... 35

2.1 | Overview .......................................................................................................................... 35

2.2 | Budgeting* ........................................................................................................................ 35

2.3 | Appropriations* ............................................................................................................... 35

| Automatic Appropriations ............................................................................................................. 36 2.3.1

| Supplemental Appropriations....................................................................................................... 36 2.3.2

| “De-Appropriation” of Capital Projects- ................................................................................... 36 2.3.3

2.4 | Cost Allocation* ............................................................................................................... 36

2.5 | Surplus Transfers .............................................................................................................. 36

| Controller’s Office Surplus Transfer Guidelines ........................................................................ 36 2.5.1

| How Departments Request Surplus Transfer .............................................................................. 38 2.5.2

| Controller’s Office Review of Surplus Transfers ........................................................................ 43 2.5.3

| Reporting of Surplus Transfers ..................................................................................................... 43 2.5.4

| Related Administrative Provisions of the Budget Ordinance .................................................. 44 2.5.5

| Surplus Transfers Frequently Asked Questions (FAQs) ............................................................. 46 2.5.6

2.6 | Reserves* .......................................................................................................................... 48

| Release of Reserves ....................................................................................................................... 48 2.6.1

2.7 | Budget Corrections* ........................................................................................................ 48



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| Budget Correction vs. Surplus Transfer ....................................................................................... 48 2.7.1

2.8 | Midyear Actions* ............................................................................................................. 48

| Budget Cuts ...................................................................................................................................... 48 2.8.1

2.9 | Reporting* ........................................................................................................................ 48

| Calculation of Fund Balance ......................................................................................................... 48 2.9.1

| Negative Fund Balance ................................................................................................................. 48 2.9.2

3 | CONTRACTS & ENCUMBRANCES ...................................................................... 49

3.1 | Overview .......................................................................................................................... 49

3.2 | Contracting Rules & Regulations, Admin. Code Chapter 6* ..................................... 49

| General Contracting Procedures ................................................................................................. 49 3.2.1

| Consultant Contract Requirements Guide ................................................................................... 50 3.2.2

| Formal Construction Contract Requirements Guide .................................................................. 51 3.2.3

| Formal Construction Contract Processing Timeline .................................................................... 52 3.2.4

| Informal Construction Contract Requirements Guide ................................................................ 55 3.2.5

| Informal Construction Contract Processing Timeline .................................................................. 56 3.2.6

3.3 | Contracting Rules & Regulations, Admin. Code Chapter 21* ................................... 59

| Scope ................................................................................................................................................ 59 3.3.1

| Definitions ......................................................................................................................................... 60 3.3.2

| Reg. 21.03(a): General Authority of the Purchaser of Supplies: Approval of Purchases62 3.3.3

| Reg. 21.03(e)(3): Dollar Limit for Optional Equipment in Vehicles ........................................ 63 3.3.4

| Reg. 21.03(e)(5): Definition of Specialized Vehicles ............................................................... 64 3.3.5

| Reg. 21.03(j): Information Technology (IT) Purchases .............................................................. 64 3.3.6

| Reg. 21.05(b): Procurement of Professional Services .............................................................. 64 3.3.7

| Reg. 21.06(c): Other Electronic Transactions .............................................................................. 64 3.3.8

| Reg. 21.3(b): Competitive Sealed Bidding: Bid Opening ...................................................... 65 3.3.9

| Reg. 21.3(d): Correction, Withdrawal, or Rejection of Bids; Cancellation of Awards ...... 65 3.3.10

| Reg. 21.3(g): Additional Purchases ............................................................................................. 67 3.3.11

| Reg. 21.3(i): Bid Protests ............................................................................................................... 68 3.3.12

| Reg. 21.5(a): Other Purchases: Commodities & Services Less Than $50,000 ................... 69 3.3.13

| Reg. 21.5(b): Sole Source ............................................................................................................. 70 3.3.14

| Reg. 21.5(c): Perishable Foods ..................................................................................................... 73 3.3.15

| Reg. 21.5(d): Proprietary Articles ............................................................................................... 74 3.3.16

| Reg. 21.5(e): Pilot Project ............................................................................................................. 75 3.3.17

| Reg. 21.6: Multiple Low Offers .................................................................................................... 75 3.3.18

3.4 | Becoming a City Vendor ................................................................................................ 76

| Roles and Responsibilities .............................................................................................................. 78 3.4.1

| Vendor Compliance Status ..........................................................................................................100 3.4.2

| Security and Internal Controls ....................................................................................................107 3.4.3



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3.5 | Technology Marketplace ............................................................................................. 108

| Overview and Contracting Tiers ................................................................................................109 3.5.1

| Hardware, Software and Maintenance ....................................................................................109 3.5.2

| Professional Services ....................................................................................................................114 3.5.3

| Tier 3: Micro-LBE Set Aside .........................................................................................................119 3.5.4

| Exceptions and Restrictions in Using Technology Marketplace .............................................122 3.5.5

| Technology Store Fee ...................................................................................................................122 3.5.6

3.6 | Blanket Purchase Order, Purchase Order & Direct Voucher* ............................... 125

| Encumbrances* ...............................................................................................................................125 3.6.1

| Purchase Orders* .........................................................................................................................126 3.6.2

| Blanket Purchase Order* ............................................................................................................127 3.6.3

| Direct Voucher / Payment without Encumbrance* ...................................................................128 3.6.4

3.7 | Sugar-Sweetened Beverage Funding Ban ................................................................ 129

3.8 | Contracting Frequently Asked Questions (FAQs) ..................................................... 133

4 | EXPENDITURES................................................................................................ 137

4.1 | Overview ........................................................................................................................ 137

4.2 | Invoices ............................................................................................................................ 137

| Forms of Invoicing (Electronic vs. Hard Copy) ..........................................................................137 4.2.1

| Information on Invoices.................................................................................................................138 4.2.2

4.3 | Approval of Invoices ..................................................................................................... 139

4.4 | Payment Considerations ............................................................................................... 141

| Prompt Payment to Vendors ........................................................................................................141 4.4.1

| Construction/Contract Payment* ................................................................................................147 4.4.2

| One-Time Payment .......................................................................................................................152 4.4.3

| Advance Payment .........................................................................................................................155 4.4.4

| Late Payment .................................................................................................................................158 4.4.5

| Credit Memorandum ....................................................................................................................158 4.4.6

| Payment Disbursement .................................................................................................................159 4.4.7

| Payment Cancellation ...................................................................................................................162 4.4.8

4.5 | Sales & Use Taxes ......................................................................................................... 164

| Definition of Sales Tax and Use Tax .........................................................................................164 4.5.1

4.6 | IRS 1099 Miscellaneous (MISC) Reporting Rules ..................................................... 168

| Requirement of Encumbrances, Vendor Numbers, and Sub-objects ....................................169 4.6.1

| 1099 Reportable Payments ........................................................................................................170 4.6.2

| No 1099 Payments to City Employees .....................................................................................173 4.6.3

4.7 | Payments-Related Frequently Asked Questions ....................................................... 174

4.8 | Employee Travel & Business Expenses ....................................................................... 176

| Business Travel Reimbursement Guidelines ...............................................................................176 4.8.1



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| Travel Reimbursement Frequently Asked Questions ...............................................................196 4.8.2

| Non-Travel Expense Reimbursement Guidelines .....................................................................202 4.8.3

| Continuous Monitoring on Employee Reimbursement..............................................................206 4.8.4

4.9 | Payment Mechanisms .................................................................................................... 206

| Revolving Funds .............................................................................................................................206 4.9.1

| Wire Transfers ...............................................................................................................................215 4.9.2

5 | PROCUREMENT CARD (P-CARD) .................................................................... 220

5.1 | Overview ........................................................................................................................ 220

| Program Definitions ......................................................................................................................220 5.1.1

| General Information .....................................................................................................................220 5.1.2

| City Program Administration .......................................................................................................226 5.1.3

| Department Roles and Responsibilities .....................................................................................227 5.1.4

5.2 | Use of the Card ............................................................................................................. 231

| Allowable Purchases .....................................................................................................................231 5.2.1

| Prohibited Purchases ....................................................................................................................232 5.2.2

5.3 | Program Compliance .................................................................................................... 233

| Contact Information ......................................................................................................................235 5.3.1

5.4 | Form Automation ........................................................................................................... 236

| General Guidelines and Internal Controls ...............................................................................236 5.4.1

| To Request a New Card ..............................................................................................................237 5.4.2

| To Modify, Replace, or Cancel a Card .....................................................................................240 5.4.3

6 | INVENTORY ..................................................................................................... 241

6.1 | Policy Guidelines ........................................................................................................... 241

6.2 | Accounting Guidelines .................................................................................................. 245

7 | WORK ORDERS* ............................................................................................. 247

7.1 | Overview ........................................................................................................................ 247

| Memorandum of Understanding (MOU) ...................................................................................248 7.1.1

| Budget Process (Budget Established through AAO) ................................................................250 7.1.2

| Manual Establishment of Budget and Encumbrance ...............................................................251 7.1.3

| Spending Controls .........................................................................................................................251 7.1.4

| Work Order Billings .....................................................................................................................251 7.1.5

| Work Order Adjustments and Modifications ...........................................................................251 7.1.6

| Work Order Appropriation Carryforward ..............................................................................251 7.1.7

7.2 | Procedures for Work Orders ...................................................................................... 252

| Budgeting .......................................................................................................................................252 7.2.1

| Encumbrance ..................................................................................................................................253 7.2.2

| Billing ...............................................................................................................................................254 7.2.3



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| Services to Outside Agencies .....................................................................................................255 7.2.4

| Adjustments ....................................................................................................................................256 7.2.5

| Liquidation / Carry forward ......................................................................................................257 7.2.6

8 | RECEIPTS & REVENUE ..................................................................................... 259

8.1 | Receipts ........................................................................................................................... 259

| Grants* ...........................................................................................................................................259 8.1.1

| Cash Receipts .................................................................................................................................259 8.1.2

8.2 | Properly Handling Cash ............................................................................................... 260

| Department Documentation ........................................................................................................260 8.2.1

| Cash Handling Segregation of Duties ......................................................................................262 8.2.2

| Security for Cash Receipts ...........................................................................................................264 8.2.3

8.3 | Properly Recording Revenue ....................................................................................... 277

| Cash Difference / Overage .......................................................................................................278 8.3.1

| Non-Sufficient Funds (NSF) Checks ............................................................................................282 8.3.2

| Interest Revenue* ..........................................................................................................................287 8.3.3

| Chargebacks & Merchant Activity Reconciliation* .................................................................287 8.3.4

8.4 | Cash Handling and Revenue Recording FAQs ......................................................... 288

8.5 | Revenue Transfer* ......................................................................................................... 291

| Definition of Revenue Transfers / Other Allocations ..............................................................292 8.5.1

| Common Revenue Transfers & Other Allocations ....................................................................292 8.5.2

| Review and Approval Path .........................................................................................................293 8.5.3

| Compliance with City Policies, Guidelines, and Regulations .................................................293 8.5.4

9 | INVESTMENTS HELD WITH TRUSTEES* ............................................................ 294

| Fiscal Agents ..................................................................................................................................294 9.1.1

10 | FIXED ASSETS* .............................................................................................. 295

10.1 | Overview of Fixed Assets ......................................................................................... 295

| Authoritative Literature - Generally Accepted Accounting Principles .................................295 10.1.1

| Regulations & Contractual Arrangements ................................................................................295 10.1.2

| Definitions & Thresholds ...............................................................................................................296 10.1.3

| Capital Asset Process Overview ................................................................................................301 10.1.4

| Construction/Development in Progress (CIP) ...........................................................................303 10.1.5

| Intangible Assets ...........................................................................................................................306 10.1.6

| Capital Leases ...............................................................................................................................307 10.1.7

| Contributed Assets ........................................................................................................................308 10.1.8

| Placed In Service ..........................................................................................................................308 10.1.9

| Ownership & Multiple Funding ..............................................................................................308 10.1.10

10.2 | Depreciation ................................................................................................................ 309



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| Straight Line Depreciation Method ...........................................................................................309 10.2.1

| Depreciating an Asset that was not Purchased at the Beginning of a Fiscal Year ...........309 10.2.2

| Amortization of Intangible Assets ..............................................................................................310 10.2.3

| Department’s Monitoring Procedures ........................................................................................310 10.2.4

10.3 | Asset Management ..................................................................................................... 311

| Inventory of Capital Assets .........................................................................................................311 10.3.1

| Disposal of Fixed Assets ..............................................................................................................315 10.3.2

| Transferring Fixed Assets.............................................................................................................317 10.3.3

10.4 | Capital Assets Impairment ........................................................................................ 319

10.5 | Reporting...................................................................................................................... 320

| Government-wide Financial Statements & Accrual Basis Accounting ..................................321 10.5.1

| Governmental Fund Financial Statements & Modified Accrual Basis Accounting .............321 10.5.2

10.6 | Fixed Asset Year-End Process ................................................................................... 321

10.7 | Fixed Assets Frequently Asked Questions .............................................................. 321

10.8 | Elaboration of Key Fixed Assets Terms .................................................................. 325

| Building (Including Improvements or Betterments) ...................................................................325 10.8.1

| Land .................................................................................................................................................326 10.8.2

| Improvements Other than Buildings (i.e., Exhaustible Land Improvements) ........................327 10.8.3

| Maintenance & Repairs Expense ...............................................................................................328 10.8.4

10.9 | Chapter 56 Developer Agreement* ....................................................................... 328

| Overview ........................................................................................................................................328 10.9.1

| Administrative Code – Chapter 56: Developer Agreements ..............................................331 10.9.2

| Developer Impact Fees ................................................................................................................346 10.9.3

| Development Agreement-Related Transactions .......................................................................349 10.9.4

| Development Agreement-Related Donated Capital (Fixed Assets) ....................................349 10.9.5

| Developer Agreement FAQs .......................................................................................................349 10.9.6

11 | DEBT* ............................................................................................................ 352

11.1 | Overview ..................................................................................................................... 352

11.2 | Reserves ....................................................................................................................... 352

11.3 | General Obligation Fund Reporting ....................................................................... 352

12 | GRANTS & GIFTS* .......................................................................................... 353

12.1 | Definitions..................................................................................................................... 353

| Regulations Affecting Grants & Gifts .......................................................................................354 12.1.1

12.2 | Grants ........................................................................................................................... 355

| Grant Budgeting ...........................................................................................................................356 12.2.1

| Grant Changes ..............................................................................................................................381 12.2.2

| Grant Revenues .............................................................................................................................384 12.2.3

| Grant Expenditures ......................................................................................................................389 12.2.4



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| Grant Reconciliation .....................................................................................................................404 12.2.5

| Grant Close-out .............................................................................................................................411 12.2.6

| Grant External Audits ..................................................................................................................413 12.2.7

12.3 | Gift & Donation Guidelines ...................................................................................... 418

| Gift & Donation Budgeting .........................................................................................................418 12.3.1

| Gift & Donation Revenues ...........................................................................................................418 12.3.2

| Gift Expenditures ..........................................................................................................................421 12.3.3

| Gift Reporting ...............................................................................................................................421 12.3.4

12.4 | Donated Capital Assets Guidelines ........................................................................ 421

| Procedures to Record Capital Asset Donations .......................................................................422 12.4.1

| Procedures for “In Kind” Donations ...........................................................................................422 12.4.2

13 | FINANCIAL REPORTING* ............................................................................. 423

13.1 | Overview ..................................................................................................................... 423

14 | EMERGENCY PROCEDURES* ......................................................................... 424

14.1 | Overview ..................................................................................................................... 424

14.2 | Emergency Purchasing& Payment............................................................................ 424

| Emergency Vendor Number Set Up ..........................................................................................424 14.2.1

| Emergency Procurement Card (P-Card) ...................................................................................424 14.2.2

| Emergency Vendor Check Writing ............................................................................................425 14.2.3

14.3 | Finance & Administration........................................................................................... 429

| Cost Tracking .................................................................................................................................429 14.3.1

15 BANKING SERVICES .......................................................................................... 432

15.1 | Overview ..................................................................................................................... 432

15.2 | Bank Account Opening and Closing ........................................................................ 432

15.3 | Collections and Deposits ........................................................................................... 433

15.4 | Stale Dated Checks .................................................................................................... 435

15.5 | Revolving Fund Replenishment .................................................................................. 435

15.6 | Fraud Controls ............................................................................................................. 435

15.7 | Accounting & Reconcilement ..................................................................................... 435

| Instructions & Recommended Controls for Processing Returned Items .................................436 15.7.1

| Instructions for Accounting for Banking & Credit Card Fees .................................................437 15.7.2

15.8 | Third Party Contracts ................................................................................................. 438

15.9 | Notifications on Incoming Receipts and Payment Requests through Electronic Funds Transfers (EFTs) 441

15.10 | Emergency Banking Procedures ............................................................................ 441

15.11 | Banking Services FAQs ........................................................................................... 441

| NSF Items ...................................................................................................................................443 15.11.1



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| Bank Fees & Credit Card Fees ..............................................................................................445 15.11.2

| Chargebacks and Merchant Activity Reconciliation ...........................................................446 15.11.3

| Cash Differences (Overages and Shortages) .....................................................................448 15.11.4

| Reconciliations & Other Transactions.....................................................................................449 15.11.5

| Online Banking ..........................................................................................................................452 15.11.6

| FIS Applications ........................................................................................................................455 15.11.7

| Helpful Tips ................................................................................................................................458 15.11.8

16 | HOW-TO & SCREENSHOTS* .......................................................................... 474

16.1 | Purpose of this Section............................................................................................... 474

16.2 | General ........................................................................................................................ 474

| Notepad .........................................................................................................................................474 16.2.1

| Creating/Copying a RIMS Template ........................................................................................476 16.2.2

| Finding a Vendor ..........................................................................................................................480 16.2.3

| Finding a Commodity ...................................................................................................................481 16.2.4

| Purchasing Document/Match Type/Approval Path Matrix ...................................................482 16.2.5

16.3 | Budgeting and Appropriations ................................................................................ 483

| Surplus Transfers ...........................................................................................................................483 16.3.1

16.4 | Procurement ................................................................................................................. 484

| Creating a Blanket Purchase Order ..........................................................................................484 16.4.1

| Blanket Purchase Order Release ...............................................................................................487 16.4.2

| Creating a Direct Purchase Order ............................................................................................491 16.4.3

| Creating a Requisition ..................................................................................................................493 16.4.4

16.5 | Payments (FAMIS Purchasing – ADPICS) ................................................................ 497

| Creating an Invoice ......................................................................................................................497 16.5.1

| Posting a Voucher .........................................................................................................................502 16.5.2

| Deleting an Erroneous Voucher ..................................................................................................503 16.5.3

| Change Orders / Document Cancellations ..............................................................................507 16.5.4

16.6 | Payments (FAMIS Accounting) ................................................................................... 511

| Direct Payment ..............................................................................................................................512 16.6.1

| Employee and Travel Reimbursement (No Advance) .............................................................516 16.6.2

| Encumbrance Payment and Retention/Lien Withhold .............................................................521 16.6.3

| Credit Memo ..................................................................................................................................526 16.6.4

| Revenue Refund .............................................................................................................................529 16.6.5

16.7 | Travel Advance ........................................................................................................... 532

| Issuance of a Travel Advance .....................................................................................................532 16.7.1

| Settlement of Travel Advances ...................................................................................................536 16.7.2

| Corrections and Adjustments for Travel Advance Entries ......................................................545 16.7.3

16.8 | Sales Tax Accrual ....................................................................................................... 549



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16.9 | Work Orders ............................................................................................................... 553

| Work Order Budget (Increase) – Requesting Department ...................................................553 16.9.1

| Work Order Budget (Decrease) – Requesting Department .................................................557 16.9.2

| Work Order Budget (Increase) – Performing Department ...................................................560 16.9.3

| Work Order Budget (Decrease) – Performing Department .................................................563 16.9.4

| Work Order - Manual Encumbrance .........................................................................................566 16.9.5

| Work Order - Encumbrance Adjustment – Increase/Decrease ............................................570 16.9.6

| Manual Billing – With Encumbrance ..........................................................................................573 16.9.7

| Manual Billing – Direct Billing ....................................................................................................577 16.9.8

| Work Order Billing Adjustments – Over-Liquidation of Encumbrance ................................580 16.9.9

| Work Order Billing Adjustments – Under-Liquidation of Encumbrance .........................584 16.9.10

| Work Order Billing Adjustments – Decrease Over-billing Without Encumbrance ........584 16.9.11

| Work Order Billing Adjustments – Increase Billing Without Encumbrance ....................587 16.9.12

16.10 | Cash Receipts ............................................................................................................ 588

Cash Receipts – General Entry ..................................................................................................588 16.10.1

| Cash Difference between Point of Sales (POS) and Actual Cash Collected .................592 16.10.2

| Bank Adjustment for Departments with Individual Depository Accounts ........................603 16.10.3

| Bank Adjustment for Departments Using City’s Main Depository Account .....................610 16.10.4

| Unidentified Cash Receipts for Departments Using City’s Main Depository Account ..615 16.10.5

| Credit Card Fees ......................................................................................................................621 16.10.6

| NSF for Departments using City’s Main Depository Account ............................................623 16.10.7

| NSF for Departments with Individual Depository Account ................................................634 16.10.8

16.11 ............................................................................................................................................. 653

16.12 | Revolving Funds ........................................................................................................ 653

| Creating a Revolving Fund .....................................................................................................653 16.12.1

| Replenishing an Existing Revolving Fund ..............................................................................656 16.12.2

| Close Revolving Fund with Return of Cash ...........................................................................660 16.12.3

| Adjusting Revolving Fund ........................................................................................................663 16.12.4

16.13 | Revenue Transfers and Other Allocations ............................................................ 681

| Transfer Revenue from General Fund to Agency Fund ......................................................683 16.13.1

| Record Collection of Revenue Offset by Expenditures Account .......................................685 16.13.2

| Record Application of Revenue for an Unidentified Receipt ............................................688 16.13.3

| Recognize Unearned Revenue as Revenue ..........................................................................690 16.13.4

| Transfer Actual and Budget Proceeds from Sale of Bonds within a Department’s Capital 16.13.5Project Fund .....................................................................................................................................................693

| To Transfer Actual and Budget Revenue Between Different Sub-funds (ITI/ITO) .........700 16.13.6

| To Transfer Actual and Budget Revenue Between Different Funds (OTI/OTO) ............707 16.13.7

16.14 | Inventory .................................................................................................................... 714



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17 | APPENDICES* ............................................................................................... 715

17.1 | Definition of Terms ...................................................................................................... 715

17.2 | FAMIS Transaction Codes .......................................................................................... 715

17.3 | Sub-Object Codes (Chart of Accounts) .................................................................. 715

17.4 | General Ledger Codes ............................................................................................. 715

17.5 | San Francisco Administrative Code, Chapter 6 ..................................................... 716

| Article I: General Provisions ......................................................................................................716 17.5.1

| Article II: Construction Contracting ...........................................................................................721 17.5.2

| Article III: Professional Services Contracting ..........................................................................755 17.5.3

| Article IV: Exemptions from and Alternatives to Competitive Bidding ...............................758 17.5.4

| Article V: Violations of Administrative Code Chapter 6; False Claims; Procedures for 17.5.5Debarment; Monetary Penalties .................................................................................................................772

18 | INDEX* .......................................................................................................... 776

Sections in the Table of Contents marked with an asterisk (*) indicate that the topic will be updated as part of

an FY 2016 Accounting Task Force.



Page 11

List of Tables Table 1-1. Internal Control Questionnaire Template ....................................................................................................................................28

Table 2-1. When to Use Document Type “SU” for Transfers/Reallocation of Funds ............................................................................38

Table 2-2. Guidelines to Complete the Surplus Transfer Request Form .....................................................................................................41

Table 3-1. Consultant Contract Requirements ................................................................................................................................................50

Table 3-2. Formal Construction Contract Requirements ...............................................................................................................................51

Table 3-3. Formal construction Contracting Timelines ...................................................................................................................................53

Table 3-4. Informal Construction Contract Requirements .............................................................................................................................55

Table 3-5. Informal Construction Contracting Timelines ...............................................................................................................................57

Table 3-6. Proprietary List 7-03 .......................................................................................................................................................................74

Table 3-7. Vendor Types in the City Vendor File ..........................................................................................................................................76

Table 3-8. Sample Professional Service Project Checklist ........................................................................................................................ 119

Table 3-9. Vendors Subject to Technology Store Fee ............................................................................................................................... 123

Table 4-1. Prompt Payment Definitions ........................................................................................................................................................ 142

Table 4-2. Examples of Variations in Tax Rates ........................................................................................................................................ 165

Table 4-3. Sales/Use Tax Index Codes Table ............................................................................................................................................ 166

Table 4-4. 1099-Reportable and Non-Reportable Payments ................................................................................................................ 171

Table 4-5. 1099 Posting in FAMIS ................................................................................................................................................................. 171

Table 4-6. Flying vs. Long-Distance Driving Example ................................................................................................................................ 188

Table 4-7. Federal Domestic Meal & Incidental Expense (M&IE) Rates ................................................................................................ 192

Table 4-8. Federal Departure and Return Day M&IE Rates .................................................................................................................... 193

Table 4-9. Non-allowable & Non-reimbursable Costs .............................................................................................................................. 195

Table 4-10. Non-allowable & Non-reimbursable Costs ........................................................................................................................... 197

Table 4-11. Treasurer's EFT Request Template ........................................................................................................................................... 216

Table 4-12. Cancellation Transaction Codes ............................................................................................................................................... 218

Table 5-1. Sample Vendor Numbers for P-Card Departments ............................................................................................................... 229

Table 8-1. Cash Handling Internal Control Examples................................................................................................................................ 263

Table 10-1. Capitalization Thresholds .......................................................................................................................................................... 298

Table 10-2. Suggested Useful Lives for Non-Infrastructure Capital Assets .......................................................................................... 299

Table 10-3. Suggested Useful Lives for Infrastructure Capital Assets ................................................................................................... 301

Table 12-1. Documents Required for Grant Accept & Expend Process ................................................................................................ 358

Table 12-2. Gift Index Codes ........................................................................................................................................................................ 419

Table 14-1. Project Detail Coding Indicating FEMA Public Assistance Categories ............................................................................. 430

Table 16-1. Descriptions of Fields in Screen 1500 .................................................................................................................................... 497



Table 16-4. Descriptions of Fields in Screen 1500 Before Posting the IV ............................................................................................ 502




Table 16-8. Document Type Change Registrictions .................................................................................................................................... 508

Table 16-9. Common Document Types and Transaction Codes in FAMIS Accounting ........................................................................ 511

Table 16-10. Sub-objects to Use for Employee & Travel Reimbursement ............................................................................................ 520

Table 16-11. Screen 4250 - Transaction Code Details for Sales Tax Accrual ................................................................................... 527

Table 16-12. Screen 4250 - Transaction Code Details for Revenue Refund....................................................................................... 531

Table 16-13. Transaction Code Details for Settling Travel Advances when Expenses Equal Advance or Travel Advance is

Being Returned in Full ......................................................................................................................................................................................... 537



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Table 16-14. Screen 4255 – Transaction Code Details for Settlement of Advance When Expenses are Less Than Travel

Advance ................................................................................................................................................................................................................ 538

Table 16-15. Transaction Code Details for Settlement of Advance When Expenses are More Than Travel Advance ............. 543

Table 16-16. Transaction Code Details for Adjust Liquidation Entry ..................................................................................................... 545

Table 16-17. Transaction Code Details for Settling Travel Advances When Wrong Transaction Code is Used and Liquidation

Posted .................................................................................................................................................................................................................... 547

Table 16-18. Screen 4250 - Transaction Code Details for Sales Tax Accrual ................................................................................... 550

Table 16-19. Screen 4250 - Transaction Code Details for Budget Entry ............................................................................................ 555



Table 16-22. Screen 4250 - Transaction Code Details for Manual Work Order Encumbrance ..................................................... 568

Table 16-23. Screen 4250 - Transaction Code Details for Manual Work Order Billing ................................................................. 572

Table 16-24. Screen 4250 - Transaction Code Details for Manual Work Order Billing ................................................................. 575

Table 16-25. Screen 4250 - Transaction Code Details for Manual Work Order Billing With No Work Order Encumbrance578



Table 16-28. Screen 4255 - Transaction Code Details for Recording Cash Receipts ....................................................................... 589

Table 16-29. Screen 4255 - Transaction Code Details for Recording Cash Shortage Between POS & Actual Cash................ 594

Table 16-30. Screen 4255 - Transaction Code Details for Recording Cash Shortage Between POS & Actual Cash................ 599

Table 16-31. Screen 4255 - Transaction Code Details for Recording Cash Shortage Between FAMIS & Bank ......................... 603

Table 16-32. Screen 4255 - Transaction Code Details for Recording Cash Overage Between FAMIS & Bank ......................... 607

Table 16-33. Screen 4255 - Transaction Code Details for Treasurer CR Entry for Shortage/Overage ...................................... 610

Table 16-34. Screen 4255 - Transaction Code Details for Department’s CR Entry For Shortage/Overage .............................. 612

Table 16-35. Screen 4255 - Transaction Code Details for Treasurer CR Entry for Unidentified Receipts ................................... 616

Table 16-36. Screen 4255 - Transaction Code Details for Department’s CR Entry for Shortage/Overage ............................... 619

Table 16-37. Screen 4255 - Transaction Code Details for Credit Card Fees .................................................................................... 622

Table 16-38. Screen 4255 - Transaction Code Details for Treasurer NS Entry for NSF Checks When Dept. is Using City’s Main

Depository Account ............................................................................................................................................................................................. 624

Table 16-39. Screen 4255 - Transaction Code Details for Dept. CR Entry for NSF Checks When Dept. is Using City’s Main

Depository Account ............................................................................................................................................................................................. 629



Table 16-42. Screen 4255 - Transaction Code Details for Treasurer NS Entry for Unidentified Receipts ................................... 644



Table 16-45. Adjustment Transaction Codes for a Revolving Fund ........................................................................................................ 673

Table 16-46. Transaction Codes to Adjust Incorrect Data Elements Used to Close or Decrease a Revolving Fund .................... 677

Table 16-47. Transaction Code to Adjust Revolving Fund Overage ..................................................................................................... 680

Table 16-48. Transaction Code to Adjust Revolving Fund Shortage ..................................................................................................... 680

Table 16-49. Transaction Codes to Adjust Revolving Fund Balance ...................................................................................................... 681

Table 16-50. Transaction Codes to Transfer Revenue to Agency Fund ................................................................................................ 683

Table 16-51. Transaction Codes to Increase Revenue and Expenditure Accounts .............................................................................. 685

Table 16-52. Transaction Codes to Record an Unidentified Receipt ..................................................................................................... 688

Table 16-53. Transaction Codes to Recognize Unearned Revenue as Revenue ................................................................................. 690

Table 16-54. Common Transaction Codes to Transfer Bond Proceeds to Capital Project Fund ...................................................... 693

Table 16-55. Transaction Codes to Transfer Revenue Between Different Sub-funds.......................................................................... 700

Table 16-56. Transaction Codes to Transfer Revenue Between Different Funds ................................................................................ 707



Page 13

List of Figures Figure 1-1. Signature Authorization Form .......................................................................................................................................................27

Figure 2-1. Surplus Expenditure Budget Transfer Request ..........................................................................................................................40

Figure 2-2. Controller's Surplus Transfer Tracking Sheet .............................................................................................................................44

Figure 3-1. Sample Sole Source Waiver Request form ...............................................................................................................................71

Figure 3-2. Vendor Profile Application & New Vendor Number Request ...............................................................................................79

Figure 3-3. IRS Form W-9 ...................................................................................................................................................................................81

Figure 3-4. P-25 Business Tax Declaration Form ...........................................................................................................................................82

Figure 3-5. CMD 12B-101 Declaration ...........................................................................................................................................................83

Figure 3-6. MCO Declaration ............................................................................................................................................................................86

Figure 3-7. HCAO Declaration ..........................................................................................................................................................................87

Figure 3-8. Insurance Requirements ..................................................................................................................................................................88

Figure 3-9. Payment (Labor & Material) Bond ..............................................................................................................................................89

Figure 3-10. Performance Bond ........................................................................................................................................................................91

Figure 3-11. LBE Program Application ............................................................................................................................................................93

Figure 3-12. CMD Form 104 (Chapter 12B Blanket Sole Source Form) ................................................................................................. 102

Figure 3-13. CMD Form 201 (Chapters 12B and 14B Waiver REquest Form) ..................................................................................... 105

Figure 3-14. FAMIS Screen 9560 VendoR Class/Status ............................................................................................................................ 107

Figure 3-15. Process Flow – Ordering IT Hardware, Software & Maintenance ................................................................................. 110

Figure 3-16. Technology Marketplace Quote Approval Form 1 ............................................................................................................ 111


Figure 3-18. Process Flow – Ordering Professional Services .................................................................................................................. 115


Figure 3-20. Process Flow – Ordering Through Micro-LBE Set-aside Contracts .................................................................................. 121

Figure 3-21. Sample of how Expenditures & Encumbrances Affect Appropriation Balances .......................................................... 126

Figure 4-1. Invoice Receipt Date Illustration 1 ............................................................................................................................................ 144

Figure 4-2. Invoice Receipt Date Illustration 2 ............................................................................................................................................ 144

Figure 4-3. Notepad Entry for Disputed Invoice ......................................................................................................................................... 145

Figure 4-4. Stop Notice Workflow ................................................................................................................................................................ 149

Figure 4-5. Check Pickup Request Form ........................................................................................................................................................ 161

Figure 4-6. Lost Warrant Affidavit Form ..................................................................................................................................................... 163

Figure 4-7. Authorized Travel Signatories for Travel Pre-approval ...................................................................................................... 177

Figure 4-8. Request for Employee Offset .................................................................................................................................................... 181

Figure 4-9. Payroll Request for Employee Offset Repayment Agreement .......................................................................................... 182

Figure 4-10. Declaration of Offset Due to an Unliquidated Travel Advance Letter .......................................................................... 183

Figure 4-11. Determining Allowable Transportation Cost ........................................................................................................................ 186

Figure 4-12. Reserving Allowable Conference Lodging ........................................................................................................................... 190

Figure 4-13. Revolving Fund Voucher Form & Instructions ........................................................................................................................ 211

Figure 5-1. Cardholder Acknowledgement Disclosure .............................................................................................................................. 222

Figure 5-2. Travel Expense Form ................................................................................................................................................................... 224

Figure 5-3. Field Expense Form ...................................................................................................................................................................... 225

Figure 5-4. Online P-Card Enrollment & Agreement Form ....................................................................................................................... 238

Figure 5-5. P-Card Cardholder Acknowledgment Disclosure .................................................................................................................. 239

Figure 7-1. Work Order MOU Template ..................................................................................................................................................... 249

Figure 8-1. Cash Handling Receipt and Recording .................................................................................................................................... 278

Figure 8-2. Sample Cash Difference / Overage Report .......................................................................................................................... 280

Figure 8-3. Sample NSF Check Collection Letter ........................................................................................................................................ 284



Page 14

Figure 10-1. Capital Asset Types and FAACS Categories ....................................................................................................................... 297

Figure 10-2. Capitalization Thresholds from Other Jurisdictions ............................................................................................................ 299

Figure 10-3. Fixed Asset Process Overview ................................................................................................................................................ 303

Figure 10-4. FAACS CIP Transfer Form ........................................................................................................................................................ 304

Figure 10-5. FAACS Retired/Disposed Assets Form .................................................................................................................................. 316

Figure 10-6. Sample Fixed Asset Disposal Process Flow (SFMTA)* ....................................................................................................... 317

Figure 10-7. FAACS Input form ...................................................................................................................................................................... 318

Figure 10-8. Inter-Departmental Transfer Process Flow* ......................................................................................................................... 319

Figure 10-9. PPTS Screen 1 ............................................................................................................................................................................. 330

Figure 10-10. PPTS Screen 2 .......................................................................................................................................................................... 331

Figure 12-1. Grant Ordinance Cover Memo & Checklist ......................................................................................................................... 360

Figure 12-2. Grant Ordinance Template ..................................................................................................................................................... 362

Figure 12-3. Grant Information Form & Disability Checklist .................................................................................................................... 364

Figure 12-4. Format for Including Position Information in Ordinance .................................................................................................... 368

Figure 12-5. Direct-Charge Budget Structure for Grant with Grant-funded Personnel for Another Department ....................... 372

Figure 12-6. FAMIS Screen 5070, Grant Set-up Screen .......................................................................................................................... 375

Figure 12-7. FAMIS Screen 5300, Index Code Set Up ............................................................................................................................. 377

Figure 12-8. Memo Format for Budget Revision Notification to Board ................................................................................................. 383

Figure 12-9. FAMIS Screen 6250, Appropriation Inquiry ........................................................................................................................ 403

Figure 12-10. FAMIS Screen 6260, Appropriation Detail Inquiry ......................................................................................................... 404

Figure 12-11. FAMIS Screen 6410 w/ Reserved Appropriation ........................................................................................................... 404

Figure 12-12. Sample Reconciliation Spreadsheet .................................................................................................................................... 407

Figure 12-13. FAMIS Screen 6220, Grant Summary Inquiry .................................................................................................................. 409

Figure 12-14. FAMIS Screen 6410, Grant Trial Balance Inquiry ........................................................................................................... 409

Figure 12-15. FAMIS Screen 5070, Closed grants with closing date .................................................................................................... 413

Figure 12-16. Gift of Property and Goods Acknowledgement Letter .................................................................................................. 420

Figure 12-17. Memo Format for Annual Report on Gifts of < $10,000 .............................................................................................. 421

Figure 14-1. Overview of Onsite Vendor Check Laptop Workflow ...................................................................................................... 426

Figure 14-2. Disaster Vendor Check Request Form.................................................................................................................................... 427

Figure 14-3. Sample Disaster Index Code & Project Code ..................................................................................................................... 431

Figure 15-1. Sample Letter for NSF Notification & Collection ................................................................................................................ 434

Figure 15-2. Sample Diagram for the Flow of Funds in an Online/IVR/Phone/Mobile Payment Application ............................ 439

Figure 15-3. Sample Diagram for the Flow of Funds in a Card Present Environment ....................................................................... 440

Figure 15-4. Treasury Accounting & Banking Services Contacts ............................................................................................................. 443

Figure 15-5. Sample FIS Invoice ..................................................................................................................................................................... 457

Figure 16-1. Screen 4010 - Add a Notepad Description ........................................................................................................................ 475

Figure 16-2. Accessing the Notepad ............................................................................................................................................................. 476

Figure 16-3. Screen 4610 – Recurring Transactions by Document Type .............................................................................................. 477

Figure 16-4. Screen 4015 – RIMS Document Header & Description of Fields .................................................................................... 478

Figure 16-5. Screen 4255 – RIMS Detail Document & Descriptions of Fields ...................................................................................... 479

Figure 16-6. Screen 9600 – Vendor Name Inquiry ................................................................................................................................... 481

Figure 16-7. Screen 1100 – Commodity Table Inquiry ............................................................................................................................ 482

Figure 16-8. Purchasing Document / Match Type / Approval Matrix .................................................................................................. 483

Figure 16-9. Screen 2342 – Blanket Purchase Order Writing & descriptions of Fields ................................................................... 484

Figure 16-10. Screen 2348 – Blanket Purchase Order Detail Entry & Descriptions of Fields ......................................................... 485

Figure 16-11. Screen 2341 – BPO Department Security ......................................................................................................................... 486

Figure 16-12. Screen 2343 – BPO Security ................................................................................................................................................ 486

Figure 16-13. Screen 2360 – Direct Purchase Order Writing (Release From BPO) & Description of Fields ............................... 487

Figure 16-14. Screen 2365 – Direct Purchase Order Detail Entry & Description of Fields ............................................................. 488



Page 15

Figure 16-15. Screen 2406 – Purchase Order Address Table Maintenance ...................................................................................... 490

Figure 16-16. Screen 2360 – Direct Purchase Order Writing (Direct PO) & Description of Fields ............................................... 491

Figure 16-17. Screen 2365 – Direct Purchase Order Detail Entry & Description of Fields ............................................................. 492

Figure 16-18. Screen 2100 – Requisition header Entry & Description of Fields ................................................................................. 494

Figure 16-19. Screen 2110 – Requisition Detail Entry & Description of Fields ................................................................................... 495

Figure 16-20. Screen 2121 – Requisition Address Table Maintenance ................................................................................................ 496

Figure 16-21. Screen 1500 – Invoice Header Entry ................................................................................................................................. 497

Figure 16-22. Screen 1510 – Invoice Detail Entry (2-way Match Documents) .................................................................................... 498

Figure 16-23. Screen 1515 – Invoice Detail Entry (Progress Payment) ................................................................................................ 500

Figure 16-24. Screen 1500 – Invoice Header Entry (After Completing Line Details) ........................................................................ 501

Figure 16-25. Screen 1410 – Voucher Header Entry ............................................................................................................................... 502

Figure 16-26. Screen 1410 – Voucher Header Entry (With Existing VC)............................................................................................. 504

Figure 16-27. Screen 1800 – Direct Voucher Header Entry ................................................................................................................... 505

Figure 16-28. Screen 8500 – Document Cancellation & Description of Fields.................................................................................... 509

Figure 16-29. Screen 5999 - Table Lookup for Document Indicators ................................................................................................... 510

Figure 16-30. FAMIS Accounting - Screen 4000 – Enter “PR” ................................................................................................................ 513

Figure 16-31. Screen 4010 – Direct Payment Document Header & Description of Fields ............................................................... 514

Figure 16-32. Screen 4250 & Description of Fields .................................................................................................................................. 515

Figure 16-33. Screen 4000 – Enter “TE” ...................................................................................................................................................... 517

Figure 16-34. Screen 4015 – “TE” Employee Reimbursement & Description of Fields ...................................................................... 518

Figure 16-35. Screen 4255 – “TE” Employee Reimbursement & Description of Fields ...................................................................... 519

Figure 16-36. FAMIS Accounting - Screen 4000 - Enter "EP" .................................................................................................................. 522

Figure 16-37. Screen 4015 – Encumbrance Payment & Description of Fields .................................................................................... 523

Figure 16-38. Screen 4255 - RIMS Detail Document for Encumbrance Payment & Description of Fields ..................................... 524

Figure 16-39. Screen 4255 - Additional Encumbrance Transactions & Description of Fields .......................................................... 525

Figure 16-40. Screen 4010 – Document Header, credit memorandum ................................................................................................ 526

Figure 16-41. Screen 4250 - Sales Tax Accrual Entry & Description of Fields ................................................................................... 528

Figure 16-42. Screen 4010 – Direct Payment Document Header & Description of Fields ............................................................... 530

Figure