File #: 20-076    Version: 1
Type: Other Proposal Status: Passed
File created: 12/9/2019 In control: Judicial Council
On agenda: 5/15/2020 Final action: 5/15/2020
Title: Trial Courts | Trial Court Financial Policies and Procedures Manual (11th Edition) (Action Required)
Attachments: 1. 20200515-20-076
Title
Title
Trial Courts | Trial Court Financial Policies and Procedures Manual (11th Edition) (Action Required)
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Summary
Summary
Judicial Council staff recommend adoption of the Trial Court Financial Policies and Procedures Manual (TCFPPM), 11th edition. The manual was last updated in 2019. It requires both substantive and nonsubstantive revisions to maintain clarity and update and improve the existing system of internal fiscal controls in accordance with California Rules of Court, rule 10.804.
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Recommendation
Recommendation
Judicial Council staff recommend that the Judicial Council, effective May 15, 2020, adopt the 11th edition of the Trial Court Financial Policies and Procedures Manual, as follows:

1. Clarify language regarding trial court use of electronic documents and electronic signatures;
2. Incorporate the existing Judicial Council Fund Balance Policy;
3. Edit unexpended fund balance carryover from 1 percent to 3 percent, effective June 30, 2020;
4. Clarify the supplemental schedules that are incorporated into Schedule 1 - Budget.
5. Clarify that the Quarterly Financial Statements available in the Phoenix Financial System fulfill court reporting requirements;
6. Edit the Schedule of Constraints fund balance categories to match existing Judicial Council policy and Governmental Accounting Standards Board Statement No. 54;
7. Incorporate clarification on prepayments previously provided by the Judicial Council Branch Accounting and Procurement director.
8. To align with Judicial Council and State of California travel policies, incorporate the requirement to be eligible for lodging and per diem travel expense reimbursement, the expenses must be incurred while traveling to/from a destination at least 50 miles from tax home (main place of business); also clarify travel reimbursement taxability;
9. Add clarification for segregation of duties of staff using a case management system and the Phoenix Financial System;
10. Add the requirement that co...

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