Administrative Policies
Administrative Policies
Surplus equipment and furniture and other library system property with re-sale value of $100 or more will be disposed of through advertised public sale. The sale may be conducted by the library system or by the Hall County Government Purchasing Department in cooperation with one of the Hall County Government scheduled sales.
All items sold at public sale will be declared surplus by the Hall County Library Board prior to the sale.
Lots of consumable materials, such as office supplies, may also be declared surplus and sold.
Broken and useless property with no re-sale value may be sold for salvage or properly disposed of as trash or refuse.
Inventory records will be updated in accordance with local, state and federal retention procedures.
Library information materials, such as books, videotapes, audiotapes and other items withdrawn from the library collection, may be disposed of by the library system through direct sale to the public by the library system or through donation to other non-profit information provider organizations.
Items to be sold as surplus or to be donated to other organizations will be marked "withdrawn" and materials inventory records will be updated to reflect the withdrawals.
The library system board may contract with another non-profit organization or library support group to conduct a public sale of surplus library materials with all proceeds to be returned to the library system.
Withdrawal and sale of materials purchased with government or grant funds will be conducted in accordance with local, state, and federal collection development, retention and disposition guidelines and procedures.
An E-Verify affidavit shall be required for all Hall County Library System transactions when any labor or services (“the physical performance of services”) greater than $2,499.99 are procured or contracted for. The affidavit must be obtained prior to the service being contracted for or procured, except in the case of emergency repairs or services. A contract can be a formal written agreement, an order form, a purchase order, or a verbal contract for services. The E-Verify affidavit requirement applies to contractors as well as any subcontractors the contractor may use.
The Georgia Security and Immigration Compliance Act (O.C.G.A. 13-10-91) broadly defines the physical performance of services as any performance of labor or services for a public employer using a bidding process or by contract wherein the labor of services exceeds $2,499.99.
A copy of an E-Verify affidavit form can be obtained from the Headquarters Administration Office.
With the exception of specific items or situations approved by the Hall County Library Board of Trustees, the Hall County Library System will follow the guidelines for tangible personal property (equipment) established for programs funded in whole or in part by state funds, federal funds, and local funds.
Definition:
Equipment is a material item of a non-expendable nature, such as a movable unit of furniture or furnishings; an instrument or apparatus; a machine (including attachments); an instructions skill training device; or a set of small articles whose parts are replaceable or repairable, the whole retaining its identity and utility over a period of time which is characteristic of and definable for items of its class. It has a life of expectancy of two or more years and a unit cost of $100 or more.
Fixed assets include, but may not be limited to, all land, buildings, equipment, and library collections owned by the library. Purchased fixed assets are recorded at historical cost (or estimated historical cost if actual cost figures are not available). Donated or contributed assets are recorded at their fair market value on the date donated. For accounting purposes, fixed assets will refer to equipment, buildings, and land valued at $5,000 and above. The general collection of books and materials is also a part of fixed assets. Fixed assets will be depreciated using the suggested useful life recommended by Georgia Public Library Service.
Inventory Records:
Inventory records for equipment (items costing less than $5,000 and more than $100) will be maintained by the Facilities Manager. Inventory records for computer and printer equipment will be maintained by the Computer Services Manager. Inventory records for fixed assets will be maintained by the Business Manager.
Inventory records at a minimal will include the following information:
Description of the equipment
Serial number and/or other identification number of the equipment
Cost of the equipment
Acquisition date of the equipment
Location of the equipment
Property Tag information of the equipment
Fund number used to purchase the equipment
Vendor of the equipment (name, address, and phone number)
Any notes regarding the use and condition of the equipment
Any disposition data, including the date of disposal and sale price of the equipment.
A copy of the original invoice will be attached to the inventory record of all fixed assets.
Responsibilities:
Department heads are responsible as the appointed custodian of all personal property assigned to or used by his/her department, and thereby responsible to assure that all transfers and disposals of property subject to inventory control within his/her department are reported to the appropriate Inventory Manager.
Department heads are responsible for verifying the fixed assets in his/her department at the end of each fiscal year.
The Facilities Manager is responsible for assigning property identification tags to equipment costing less than $5,000 and is responsible for maintaining the inventory records of those items.
The Computer Services Manager is responsible for assigning property identification tags to computer and printer equipment and is responsible for maintaining the inventory records of those items.
The Business Manager is responsible for assigning property identification tags to fixed assets and is responsible for maintaining the inventory records for those assets.
Fixed Assets purchased within the first six months of a fiscal year shall start being depreciated in that fiscal year. Fixed assets purchased within the last six months of a fiscal year shall start being depreciated in the following fiscal year.
Disposal:
Furniture, equipment, and other fixed assets owned by the Hall County Library System and are not longer usable by any of the libraries in the system may be disposed of at public auction, by advertisement for sealed bids, or by other means whereby the general public may have an opportunity to purchase them. Items that are not bid upon or purchased, or that are damaged beyond repair, may be discarded or donated to a non-profit agency. Items must be approved for disposal by the Hall County Library Board of Trustees.
The Friends of the Hall County Library System may sell books and other materials that have been discarded by the library in accordance with the Library’s Collection Development Policy, as well as books and other materials donated to, but not usable by the library. Funds raised by the sale of these materials are directed into the support for the advancement of the library’s mission.
The use of fund balance may be used as a source of revenue in balancing the budget, if necessary. Appropriate expenditures that may be financed with fund balance would include capital purchases, special one-time project costs, unforeseen purchases, and general operating expenses due to temporary revenue shortfalls. The Hall County Library System will strive to maintain an unassigned fund balance of one month’s general operating budget at the end of the fiscal year for the general fund.
Fund balance is a measurement of available financial resources and is the difference between total assets and total liabilities in each fund.
Beginning with the most restrictive constraints, fund balance amounts will be reported in the following categories:
Committed Fund Balance – The Hall County Library System Board is the highest level of decision-making authority, and the formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is a resolution approved by the Board.
Assigned Fund Balance – The Hall County Library System has authorized the Library Director as the official authorized to assign fund balance to a specific purpose as approved by this fund balance policy.
When multiple categories of fund balance are available for expenditure, the Library will start with the most restricted category and those funds first before moving down to the next category with available funds.
Staff at the Hall County Library System will use the following internal controls to minimize risks.
Cash Receipts
When staffing permits, there will be a segregation of duties in the handling of cash. No individual is to have complete control in the handling of cash. Employees handling cash are to be assigned duties that are complementary to or checked by another employee.
Cash is protected by the use of registers and safes and kept in areas of limited access.
Incoming cash must be made a matter of record as soon as possible.
A unique cash register code is assigned to all employees authorized to have access to the cash register. The cash register is reconciled daily by an administrator. Any shortages or overages are carefully investigated and, to the extent possible, corrected.
A secure area is needed for the safeguarding and processing of cash received. Access to the secured area is restricted to authorized personnel only.
Cash retained on the premises overnight is locked up in a safe.
Bank deposits are made weekly. Authenticated, duplicate deposit slips are retained.
The Library Director reviews all bank reconciliations.
Petty Cash
Cash registers will keep an established minimal amount of petty cash for change purposes only. The established amounts will be recorded in the general ledger.
Petty Cash will not be used as a method of cash disbursement.
General Disbursements
Disbursements are handled in such a manner as to ensure that the proper funds and accounts are charged; that the disbursement is used only for authorized purposes; and that laws, rules, and regulations governing the disbursement are followed.
Controls are established to assure that all payments are made on a timely basis and in accordance with all purchase orders and contracts.
Controls are established to ensure that duplicate payments are not made.
Approved invoices (or authorized facsimiles) totaling the amount of the disbursement is to be attached to each check before submitting for signing. Cash disbursements will not be paid using a vendor statement.
Employee duties in the handling of disbursements are separated to the extent possible with regard to:
Disbursements are to be made by EFT/check or journal voucher. Dual signatures (authorized by the Hall County Library System Board of Trustees) are required on all checks.
Blank checks are to be placed in a secured area. Access to blank checks is limited to the bookkeeper and library director.
All issued or voided cash disbursements are to be recorded in the general ledger. Voided cash disbursements are to be filed with cancelled disbursements along with documentation of why the disbursement was voided.
Travel Disbursements
The Hall County Library System adheres to Hall County’s travel regulations including reimbursements amounts set in the County’s policy.
Travel is approved in advance by the employee’s supervisor and the library director.
Travel expense reimbursement forms are signed by the employee and approved by the employee’s supervisor and the library director to insure compliance with travel regulations.
Travel expense reimbursement forms must have all required supporting documentation attached.
Cash advances to employees to cover expenses to attend approved travel must be approved in advance with a detailed listing of anticipated expenses. Employees must provide receipts for all expenses and return any unused funds within two days of return from the travel.
Disbursements – Checking Account
Bank checks are completely filled out before being presented for signature.
Spoiled or voided checks are retained and documented.
Dual signatures are required on all checks.
Approved invoices are presented with checks for signature.
Someone mails checks other than the person preparing the checks.
Ledgers are reviewed monthly.
Purchases
Purchase order numbers are used.
Invoices are matched with purchase orders and receiving reports before approval for payment.
Invoice computations and pricing are verified before approval for payment.
Invoices are paid in a timely manner and statements are reviewed monthly.
Claims are filed promptly for goods damaged in shipment.
Receivables
Receivables are made a matter of record promptly upon the completion of the acts which entitle the library to collect the amounts owed it.
Controls are established so that receivables are reported in the proper funds and accounts.
Records of receivables are strictly guarded. Limited access to these records as well as the physical protection of them is required.
Receivable accounts are reviewed monthly.
Controls are established to ensure the prompt follow-up of past due receivables.
Supply and Merchandise Inventories
Authorized individuals are responsible for receiving and issuing the supplies to library staff. These individuals are to be responsible for inspecting all goods received to verify that they conform to specifications. In addition, these persons are responsible for the enforcement of all policies necessary for the internal control of these assets.
Specific central points for receiving and issuing supplies or merchandise are determined. All loading and unloading operations are closely supervised.
Quantities received are compared to the bill of lading and receiving report.
Effective control procedures are established to ensure that supplies are used properly and for authorized purposes.
Supplies and merchandise not currently in use are stored in secured areas where access is limited.
Damaged and obsolete goods are physically segregated.
Supplies and merchandise are kept neat.
Payroll
Employees responsible for supervision and time keeping, personnel, payroll processing, disbursements, and general ledger functions are to be assigned duties that are complementary to or checked by another employee.
Detailed records of hours worked are maintained and approved, as appropriate.
Payroll charges are reviewed and approved before disbursements are made.
Payroll charges, including fringe benefits, are to be recorded and distributed accurately and promptly.
Written procedures are required for authorization, recording, and controlling sick leave, annual leave, and other leave time.
Procedures are established to ensure that all attendance reports and payroll reports are verified by supervisory personnel.
Payroll records and reports are to be adequately safeguarded.
Automated Data or Information Processing
Information Technology is independent of the accounting and operating departments for which it processes data.
Controls are established and followed for the preparation and approval of input transactions outside the IT department. These controls prohibit the IT department from initiating and processing transactions without the approval of affected users.
Controls are established over completeness and accuracy of input, processing, and output.
Controls are established over entry of data in on-line systems to restrict access to terminals and data entry to authorized employees. Password security is established on an individualized basis.
Controls are established over the use and retention of tape and disk files, including provisions for retention of adequate records to provide backup capabilities.
Controls are in place which safeguard and limit access to data processing equipment, tapes, disks, files, system documentation, and application program documentation to authorized employees.
Written documentation of procedures are established and followed by computer operators.
A contingency plan is in place providing for continued processing of critical applications in the event of a disaster to the computer facility.
Controls are established for the use and contents of personal computers.
General
Accounting records are neat and in proper order.
Accounting records are kept current.
Employees take periodic vacations and other employees then perform their work.
Internal audits are performed.
Journal entries are made by designated employees.
A current organizational chart is maintained and followed.
Appropriate documentation of procedures exists for all agency systems and functions such that the organization could continue to operate if key employees leave.
The use of a branch library is significantly impacted by its location. The Hall County Library Board of Trustees is committed to constructing branch libraries in locations where community residents frequently and willingly go. The board will use the following criteria, listed in alphabetical order, to determine sites for branch libraries:
Debts aged more than three (3) years from the date are no longer probable for collection. Due date for no longer probable is defined as:
The Business Procedures Manual, Accounts Receivable, 10.4 Uncollected Accounts and the Georgia Code 50-16-18 shall be followed when debt is considered no longer probable for collection. Uncollected debt shall be reversed using the General Accounting Standards Board(GASB) method of debiting The Allowance for Doubtful Revenue (Contra Revenue) and crediting the Allowance for Doubtful Accounts Receivable (Contra Accounts Receivable).
The library director may utilize the services of a collection agency to collect outstanding debt as an agent for the library board, fee structure determined by the library board.
Information on debt referred to a collection agency will be maintained for the life of the credit report or seven years or recovery of the debt after the debt has been written off.
Recovery of punitive damages for bad checks and debt collection fees following debt write off will be recorded as general revenue.
Authority to write off the debt is delegated to the library director. The business manager will prepare an annual report to the board of all uncollected debt written off by the library director in a fiscal year.
Any vendor under contract to provide services to the Hall County Library System must have on file in the library system’s administrative offices an Affidavit verifying they are in compliance with O.C.G.A. 13-10-91 and the Georgia Department of Labor rule 300-10-1-02. Failure to comply with this policy will preclude the library system from entering into any contract for services be they a sole provider or multi-employee establishment. Following is the approved affidavit.
VENDOR/CONTRACTOR AFFIDAVIT AND AGREEMENT
By executing this affidavit, the undersigned vendor/contractor verifies its compliance with O.C.G.A. 13-10-91 and Georgia Department of Labor Rule 300-10-1-.02, stating affirmatively that the individual, firm, or corporation which is contracting with the Hall County Library System has registered with and is participating in a federal work authorization program* in accordance with the applicability provisions and deadlines established in O.C.G.A. 13-10-91 and Georgia Department of Labor Rule 300-10-1-.02.
The undersigned further agrees that, should it employ or contract with any subcontractor(s) in connection with the physical performance of services pursuant to this contract with the Hall County Library System, contractor will secure from such subcontractor(s) similar verification of compliance with O.C.G.A. 13-10-91 and Georgia Department of Labor Rule 300-10-1-.02 through the subcontractor’s execution of the subcontractor affidavit required by Georgia Department of Labor Rule 300-10-1-.08 or a similar subcontractor affidavit. Contractor further agrees to maintain records of such compliance and provide a copy of each such verification to the Hall County Library System at the time the subcontractor(s) is retained to perform such service.
| Disposition of Surplus Furniture and Equipment |
Approved by: |
Date:
|
04/28/98 |
|
Revised Date:
|
|||
Surplus equipment and furniture and other library system property with re-sale value of $100 or more will be disposed of through advertised public sale. The sale may be conducted by the library system or by the Hall County Government Purchasing Department in cooperation with one of the Hall County Government scheduled sales.
All items sold at public sale will be declared surplus by the Hall County Library Board prior to the sale.
Lots of consumable materials, such as office supplies, may also be declared surplus and sold.
Broken and useless property with no re-sale value may be sold for salvage or properly disposed of as trash or refuse.
Inventory records will be updated in accordance with local, state and federal retention procedures.
| Disposition of Surplus or Withdrawn Library Information Materials |
Approved by: |
Date:
|
04/28/98
|
|
Revised Date:
|
|||
Library information materials, such as books, videotapes, audiotapes and other items withdrawn from the library collection, may be disposed of by the library system through direct sale to the public by the library system or through donation to other non-profit information provider organizations.
Items to be sold as surplus or to be donated to other organizations will be marked "withdrawn" and materials inventory records will be updated to reflect the withdrawals.
The library system board may contract with another non-profit organization or library support group to conduct a public sale of surplus library materials with all proceeds to be returned to the library system.
Withdrawal and sale of materials purchased with government or grant funds will be conducted in accordance with local, state, and federal collection development, retention and disposition guidelines and procedures.
| E-Verify | Approved by: Board of Trustees |
Date: | 1/27/15 |
| Revised Date: | |||
An E-Verify affidavit shall be required for all Hall County Library System transactions when any labor or services (“the physical performance of services”) greater than $2,499.99 are procured or contracted for. The affidavit must be obtained prior to the service being contracted for or procured, except in the case of emergency repairs or services. A contract can be a formal written agreement, an order form, a purchase order, or a verbal contract for services. The E-Verify affidavit requirement applies to contractors as well as any subcontractors the contractor may use.
The Georgia Security and Immigration Compliance Act (O.C.G.A. 13-10-91) broadly defines the physical performance of services as any performance of labor or services for a public employer using a bidding process or by contract wherein the labor of services exceeds $2,499.99.
A copy of an E-Verify affidavit form can be obtained from the Headquarters Administration Office.
| Fixed Assets and Inventory Control | Approved by: Board of Trustees |
Date: | 01/23/07 |
| Revised Date: | 01/22/08 10/28/14 |
With the exception of specific items or situations approved by the Hall County Library Board of Trustees, the Hall County Library System will follow the guidelines for tangible personal property (equipment) established for programs funded in whole or in part by state funds, federal funds, and local funds.
Definition:
Equipment is a material item of a non-expendable nature, such as a movable unit of furniture or furnishings; an instrument or apparatus; a machine (including attachments); an instructions skill training device; or a set of small articles whose parts are replaceable or repairable, the whole retaining its identity and utility over a period of time which is characteristic of and definable for items of its class. It has a life of expectancy of two or more years and a unit cost of $100 or more.
Fixed assets include, but may not be limited to, all land, buildings, equipment, and library collections owned by the library. Purchased fixed assets are recorded at historical cost (or estimated historical cost if actual cost figures are not available). Donated or contributed assets are recorded at their fair market value on the date donated. For accounting purposes, fixed assets will refer to equipment, buildings, and land valued at $5,000 and above. The general collection of books and materials is also a part of fixed assets. Fixed assets will be depreciated using the suggested useful life recommended by Georgia Public Library Service.
Inventory Records:
Inventory records for equipment (items costing less than $5,000 and more than $100) will be maintained by the Facilities Manager. Inventory records for computer and printer equipment will be maintained by the Computer Services Manager. Inventory records for fixed assets will be maintained by the Business Manager.
Inventory records at a minimal will include the following information:
Description of the equipment
Serial number and/or other identification number of the equipment
Cost of the equipment
Acquisition date of the equipment
Location of the equipment
Property Tag information of the equipment
Fund number used to purchase the equipment
Vendor of the equipment (name, address, and phone number)
Any notes regarding the use and condition of the equipment
Any disposition data, including the date of disposal and sale price of the equipment.
A copy of the original invoice will be attached to the inventory record of all fixed assets.
Responsibilities:
Department heads are responsible as the appointed custodian of all personal property assigned to or used by his/her department, and thereby responsible to assure that all transfers and disposals of property subject to inventory control within his/her department are reported to the appropriate Inventory Manager.
Department heads are responsible for verifying the fixed assets in his/her department at the end of each fiscal year.
The Facilities Manager is responsible for assigning property identification tags to equipment costing less than $5,000 and is responsible for maintaining the inventory records of those items.
The Computer Services Manager is responsible for assigning property identification tags to computer and printer equipment and is responsible for maintaining the inventory records of those items.
The Business Manager is responsible for assigning property identification tags to fixed assets and is responsible for maintaining the inventory records for those assets.
Fixed Assets purchased within the first six months of a fiscal year shall start being depreciated in that fiscal year. Fixed assets purchased within the last six months of a fiscal year shall start being depreciated in the following fiscal year.
Disposal:
Furniture, equipment, and other fixed assets owned by the Hall County Library System and are not longer usable by any of the libraries in the system may be disposed of at public auction, by advertisement for sealed bids, or by other means whereby the general public may have an opportunity to purchase them. Items that are not bid upon or purchased, or that are damaged beyond repair, may be discarded or donated to a non-profit agency. Items must be approved for disposal by the Hall County Library Board of Trustees.
The Friends of the Hall County Library System may sell books and other materials that have been discarded by the library in accordance with the Library’s Collection Development Policy, as well as books and other materials donated to, but not usable by the library. Funds raised by the sale of these materials are directed into the support for the advancement of the library’s mission.
|
Fund Balance |
Approved by: |
Date: |
6/14/2011 |
|
Revised Date: |
|||
The use of fund balance may be used as a source of revenue in balancing the budget, if necessary. Appropriate expenditures that may be financed with fund balance would include capital purchases, special one-time project costs, unforeseen purchases, and general operating expenses due to temporary revenue shortfalls. The Hall County Library System will strive to maintain an unassigned fund balance of one month’s general operating budget at the end of the fiscal year for the general fund.
Fund balance is a measurement of available financial resources and is the difference between total assets and total liabilities in each fund.
Beginning with the most restrictive constraints, fund balance amounts will be reported in the following categories:
- Non spendable fund balance – amounts that are not in a spendable form (e.g., inventory, prepaid items) or are legally or contractually required to be maintained intact (e.g., permanent fund principal).
- Restricted fund balance – amounts that can be spent for the specific purposes stipulated by external parties either constitutionally or through enabling legislation (e.g., grants or donations).
- Committed fund balance – amounts that can be used only for the specific purposes determined by formal action of the Hall County Library System Board. Commitments may be changed or lifted only by referring to the formal action that imposed the constraint originally.
- Assigned fund balance – amounts intended to be used by the Library for specific purposes. Intent can be expressed by the Hall County Library Board or by the Library Director. In governmental funds other than the general fund, assigned fund balance represents the amount that is not restricted or committed. This indicates that resources in other governmental funds are, at a minimum, intended to be used for the purpose of that fund.
- Unassigned fund balance – includes all amounts not contained in other classifications and is the residual classification of the general fund only. Unassigned amounts are available for any legal purpose.
Committed Fund Balance – The Hall County Library System Board is the highest level of decision-making authority, and the formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is a resolution approved by the Board.
Assigned Fund Balance – The Hall County Library System has authorized the Library Director as the official authorized to assign fund balance to a specific purpose as approved by this fund balance policy.
When multiple categories of fund balance are available for expenditure, the Library will start with the most restricted category and those funds first before moving down to the next category with available funds.
| Risk Assessment |
Approved by: |
Date:
|
10/24/06
|
| Revised Date: | |||
Staff at the Hall County Library System will use the following internal controls to minimize risks.
Cash Receipts
When staffing permits, there will be a segregation of duties in the handling of cash. No individual is to have complete control in the handling of cash. Employees handling cash are to be assigned duties that are complementary to or checked by another employee.
Cash is protected by the use of registers and safes and kept in areas of limited access.
Incoming cash must be made a matter of record as soon as possible.
A unique cash register code is assigned to all employees authorized to have access to the cash register. The cash register is reconciled daily by an administrator. Any shortages or overages are carefully investigated and, to the extent possible, corrected.
A secure area is needed for the safeguarding and processing of cash received. Access to the secured area is restricted to authorized personnel only.
Cash retained on the premises overnight is locked up in a safe.
Bank deposits are made weekly. Authenticated, duplicate deposit slips are retained.
The Library Director reviews all bank reconciliations.
Petty Cash
Cash registers will keep an established minimal amount of petty cash for change purposes only. The established amounts will be recorded in the general ledger.
Petty Cash will not be used as a method of cash disbursement.
General Disbursements
Disbursements are handled in such a manner as to ensure that the proper funds and accounts are charged; that the disbursement is used only for authorized purposes; and that laws, rules, and regulations governing the disbursement are followed.
Controls are established to assure that all payments are made on a timely basis and in accordance with all purchase orders and contracts.
Controls are established to ensure that duplicate payments are not made.
Approved invoices (or authorized facsimiles) totaling the amount of the disbursement is to be attached to each check before submitting for signing. Cash disbursements will not be paid using a vendor statement.
Employee duties in the handling of disbursements are separated to the extent possible with regard to:
- The initiation of purchase requisitions and purchase orders.
- The approval of invoices.
- The recording of invoices.
- The recording of disbursements.
- The mailing of checks.
Disbursements are to be made by EFT/check or journal voucher. Dual signatures (authorized by the Hall County Library System Board of Trustees) are required on all checks.
Blank checks are to be placed in a secured area. Access to blank checks is limited to the bookkeeper and library director.
All issued or voided cash disbursements are to be recorded in the general ledger. Voided cash disbursements are to be filed with cancelled disbursements along with documentation of why the disbursement was voided.
Travel Disbursements
The Hall County Library System adheres to Hall County’s travel regulations including reimbursements amounts set in the County’s policy.
Travel is approved in advance by the employee’s supervisor and the library director.
Travel expense reimbursement forms are signed by the employee and approved by the employee’s supervisor and the library director to insure compliance with travel regulations.
Travel expense reimbursement forms must have all required supporting documentation attached.
Cash advances to employees to cover expenses to attend approved travel must be approved in advance with a detailed listing of anticipated expenses. Employees must provide receipts for all expenses and return any unused funds within two days of return from the travel.
Disbursements – Checking Account
Bank checks are completely filled out before being presented for signature.
Spoiled or voided checks are retained and documented.
Dual signatures are required on all checks.
Approved invoices are presented with checks for signature.
Someone mails checks other than the person preparing the checks.
Ledgers are reviewed monthly.
Purchases
Purchase order numbers are used.
Invoices are matched with purchase orders and receiving reports before approval for payment.
Invoice computations and pricing are verified before approval for payment.
Invoices are paid in a timely manner and statements are reviewed monthly.
Claims are filed promptly for goods damaged in shipment.
Receivables
Receivables are made a matter of record promptly upon the completion of the acts which entitle the library to collect the amounts owed it.
Controls are established so that receivables are reported in the proper funds and accounts.
Records of receivables are strictly guarded. Limited access to these records as well as the physical protection of them is required.
Receivable accounts are reviewed monthly.
Controls are established to ensure the prompt follow-up of past due receivables.
Supply and Merchandise Inventories
Authorized individuals are responsible for receiving and issuing the supplies to library staff. These individuals are to be responsible for inspecting all goods received to verify that they conform to specifications. In addition, these persons are responsible for the enforcement of all policies necessary for the internal control of these assets.
Specific central points for receiving and issuing supplies or merchandise are determined. All loading and unloading operations are closely supervised.
Quantities received are compared to the bill of lading and receiving report.
Effective control procedures are established to ensure that supplies are used properly and for authorized purposes.
Supplies and merchandise not currently in use are stored in secured areas where access is limited.
Damaged and obsolete goods are physically segregated.
Supplies and merchandise are kept neat.
Payroll
Employees responsible for supervision and time keeping, personnel, payroll processing, disbursements, and general ledger functions are to be assigned duties that are complementary to or checked by another employee.
Detailed records of hours worked are maintained and approved, as appropriate.
Payroll charges are reviewed and approved before disbursements are made.
Payroll charges, including fringe benefits, are to be recorded and distributed accurately and promptly.
Written procedures are required for authorization, recording, and controlling sick leave, annual leave, and other leave time.
Procedures are established to ensure that all attendance reports and payroll reports are verified by supervisory personnel.
Payroll records and reports are to be adequately safeguarded.
Automated Data or Information Processing
Information Technology is independent of the accounting and operating departments for which it processes data.
Controls are established and followed for the preparation and approval of input transactions outside the IT department. These controls prohibit the IT department from initiating and processing transactions without the approval of affected users.
Controls are established over completeness and accuracy of input, processing, and output.
Controls are established over entry of data in on-line systems to restrict access to terminals and data entry to authorized employees. Password security is established on an individualized basis.
Controls are established over the use and retention of tape and disk files, including provisions for retention of adequate records to provide backup capabilities.
Controls are in place which safeguard and limit access to data processing equipment, tapes, disks, files, system documentation, and application program documentation to authorized employees.
Written documentation of procedures are established and followed by computer operators.
A contingency plan is in place providing for continued processing of critical applications in the event of a disaster to the computer facility.
Controls are established for the use and contents of personal computers.
General
Accounting records are neat and in proper order.
Accounting records are kept current.
Employees take periodic vacations and other employees then perform their work.
Internal audits are performed.
Journal entries are made by designated employees.
A current organizational chart is maintained and followed.
Appropriate documentation of procedures exists for all agency systems and functions such that the organization could continue to operate if key employees leave.
| Site Selecton |
Approved by: |
Date:
|
4/25/06
|
| Revised Date: | |||
The use of a branch library is significantly impacted by its location. The Hall County Library Board of Trustees is committed to constructing branch libraries in locations where community residents frequently and willingly go. The board will use the following criteria, listed in alphabetical order, to determine sites for branch libraries:
- Accessibility: The site will be easily accessible by car, bicycle, public transportation, and on-foot.
- The site will provide for a high degree of personal safety for people entering and leaving the building, especially at night. Natural or man-made barriers should not impede access to the site.
- Acquisition cost: The cost of the site will be within the library’s budget, and the price to be paid for the site will not exceed the fair market value of the site.
- Adjacent uses: The current and anticipated use of the surrounding land will complement library use in terms of function, peak use times, and traffic patterns.
- Availability: The site is currently available for acquisition. The time required to acquire the site will not negatively impact the proposed project timeline.
- Community opinion: The site will be one that will be acceptable to the majority of the residents in the projected service area of the proposed branch library.
- Construction/Site development cost: The site will enable the library to construct a branch without incurring significant additional costs to prepare the site for construction or to construct the branch library.
- Convenience: The site will be close to the geographic and/or traffic center of the area to be served.
- Environmental issues: The site will enable the library to construct a branch without incurring significant additional costs to mitigate prior soil contamination or other pre-existing environmental conditions such as poor drainage or unstable land formation. The site will not be located in a flood plain or on protected lands.
- Legal matters: The site will enable the library to acquire the property and construct the branch without incurring significant additional legal costs.
- Parking: The site will allow for adequate onsite parking for library users and library staff.
- Size and shape of the property: The site will allow for the construction of an efficiently designed branch library. The site will allow for landscaping and required setbacks. The site will allow for expansion of the building and expansion of the parking lot.
- Visibility: The site and the branch library will be visible from major streets.
- Adjacent uses
- Community opinion
- Size and shape of property
- Total project cost
| Uncollectable Accounts |
Approved by: |
Date: 2/24/09 |
| Revised: | Date: |
Debts aged more than three (3) years from the date are no longer probable for collection. Due date for no longer probable is defined as:
Three (3) years from failure to return item(s) and patron account assessed fines,
fees related to library loans or assigned the cost to replace or repair an item owned by or borrowed from another library for their use.
Accounts receivable should be analyzed and accounted for at least annually by the business manager.The Business Procedures Manual, Accounts Receivable, 10.4 Uncollected Accounts and the Georgia Code 50-16-18 shall be followed when debt is considered no longer probable for collection. Uncollected debt shall be reversed using the General Accounting Standards Board(GASB) method of debiting The Allowance for Doubtful Revenue (Contra Revenue) and crediting the Allowance for Doubtful Accounts Receivable (Contra Accounts Receivable).
The library director may utilize the services of a collection agency to collect outstanding debt as an agent for the library board, fee structure determined by the library board.
Information on debt referred to a collection agency will be maintained for the life of the credit report or seven years or recovery of the debt after the debt has been written off.
Recovery of punitive damages for bad checks and debt collection fees following debt write off will be recorded as general revenue.
Authority to write off the debt is delegated to the library director. The business manager will prepare an annual report to the board of all uncollected debt written off by the library director in a fiscal year.
| Vendors Under Contract – E-Verify | Approved Board of Trustees |
Date: 6/14/2011 |
| Revised Date: | Proposed 6/14/2011 |
Any vendor under contract to provide services to the Hall County Library System must have on file in the library system’s administrative offices an Affidavit verifying they are in compliance with O.C.G.A. 13-10-91 and the Georgia Department of Labor rule 300-10-1-02. Failure to comply with this policy will preclude the library system from entering into any contract for services be they a sole provider or multi-employee establishment. Following is the approved affidavit.
VENDOR/CONTRACTOR AFFIDAVIT AND AGREEMENT
By executing this affidavit, the undersigned vendor/contractor verifies its compliance with O.C.G.A. 13-10-91 and Georgia Department of Labor Rule 300-10-1-.02, stating affirmatively that the individual, firm, or corporation which is contracting with the Hall County Library System has registered with and is participating in a federal work authorization program* in accordance with the applicability provisions and deadlines established in O.C.G.A. 13-10-91 and Georgia Department of Labor Rule 300-10-1-.02.
The undersigned further agrees that, should it employ or contract with any subcontractor(s) in connection with the physical performance of services pursuant to this contract with the Hall County Library System, contractor will secure from such subcontractor(s) similar verification of compliance with O.C.G.A. 13-10-91 and Georgia Department of Labor Rule 300-10-1-.02 through the subcontractor’s execution of the subcontractor affidavit required by Georgia Department of Labor Rule 300-10-1-.08 or a similar subcontractor affidavit. Contractor further agrees to maintain records of such compliance and provide a copy of each such verification to the Hall County Library System at the time the subcontractor(s) is retained to perform such service.
EEV/E-Verify Number: _________________________________________________________________________
FURTHER AFFIANT SAYETH NOT.
BY: Authorized Officer or Agent: ________________________________ Date: ___________________________
Vendor/Contractor or Name of Business: ___________________________________________________________
Title of Authorized Officer or Agent: ______________________________________________________________
Printed Name of Authorized Officer or Agent: _______________________________________________________
Sworn to and subscribed before me
This ____________ day of ___________________, 20___
Notary Public: ___________________________________________
My commission expires: ____________________
Any of the electronic verification of work authorization programs operated by the United States Department of Homeland Security or any equivalent federal work authorization program operated by the United States Department of Homeland Security to verify information of newly hired employees, pursuant to the Immigration Reform and Control Act of 1986 (IRCA), P.L. 99-602. As of the effective date of O.C.G.A. 13-10-91, the applicable federal work authorization program is the “EEV I Basic Pilot Program” operated by the U.S. Citizenship and Immigration Services Bureau of the U.S. Department of Homeland Security, in conjunction with the Social Security Administration (SSA).