About

As the largest
university-based local
government training,
advisory, and research
organization in the United
States, the School of
Government serves more
than 12,000 public officials
each year.

Browse by Role

The School provides
content and resources for a
wide array of local
government and judicial
officials in North Carolina.

Select your role to explore
all related content.

Browse by Topic

The School provides content
and resources on a wide array
of topics in local government
and judicial administration in
North Carolina.

Select a topic to explore all
related content.

Courses

The School of Government
offers up to 200 courses,
workshops, webinars, and
professional conferences
each year.

Publications

The School of Government
publishes essential books,
manuals, reports, articles,
bulletins, and other print and
online content related to state
and local government.

Blogs

Faculty write for a number
of School of Government
blogs providing timely
updates on emerging issues.

Resources

The School of Government
offers information and
services related to a wide
range of topics relevant to
government and judicial
officials—in-person and on a
variety of platforms.

Blog Posts

Timely updates on emerging issues

Centers and Services

Specialized training/research hubs and consulting services

Frequently Asked Questions

Aggregated answers to common questions on a variety of topics

Knapp Library

Print and online materials and research expertise

Legal Summaries

Brief descriptions of legal cases, bills, or legislative activity

Listservs

Information exchanges for peers and faculty experts

Microsites

In-depth or aggregated content for local government and judicial officials

Tools and Apps

Online and mobile tools for employees on-the-go

Master of Public
Administration Program

The UNC MPA program prepares public service leaders. The program is offered in two formats: on-campus and online.

For more information, visit mpa.unc.edu

Giving

The School of Government depends on private and public support for fulfilling its mission. Your gift will make a lasting impact on the quality of government and civic participation in North Carolina.

Knapp Library

The Joseph Palmer Knapp Library houses a large collection of material on state and local government, public administration, and management to support the School's instructional and research programs and the educational mission of the Master of Public Administration program. Reference and research services are available to all residents of North Carolina, and additional assistance is available to state and local government personnel, both elected and appointed.

County and Municipal Government in North Carolina, Second Edition, 2014 (eBook)

Accounting, Fiscal Control, and Cash Management

Chapter number: 22

Gregory S. Allison

Price:

$15.00

This is an eBook. You can download and read eBooks on your desktop, laptop, and/or a variety of mobile devices with an e-reader application. eBooks are only licensed for use by one individual and cannot be shared. eBooks cannot be printed out after purchase. For more information about ebooks, click here.

When you purchase this book, your credit card statement will show a charge to Longleaf Services, the School of Government’s fulfillment provider.

County and Municipal Government in North Carolina

The Finance Officer / 374
Official Bonds / 374
The Accounting System / 375
Statutory Requirements / 375
Generally Accepted Accounting Principles
for Governments / 376
Counties’ and Cities’ Own Needs and Capabilities / 377
Control of Expenditures / 377
Preauditing Obligations / 377
The Meaning of Appropriation / 378
Encumbrances / 378
The Preaudit Certificate / 378
Disbursements / 379
Two Stages of Review / 379
The Finance Officer’s Certificate / 379
Governing Board Approval of Bills, Invoices, or Claims / 379
Form of Payment / 379
Cash Management / 380
Daily Deposits / 380
Official Depository / 381
Insurance and Collateralization of Deposits / 381
Investments / 382
Custody of Investment Securities / 382
Authorized Investments / 383
Guidelines for Investing Public Funds / 386
The Annual Audit / 387
Contents of the Comprehensive Annual Financial Report / 387
Introductory Section / 387
Financial Section / 388
Statistical Section / 389
The Auditor’s Opinion / 389
Selection of an Independent Auditor / 390
Audits of Federal and State Grants / 390
Additional Resources / 391
About the Author / 391

Public Officials - Local and State Government Roles

Tax and Finance Officials

Auditors

Budget Officials

Grant and Contract Administrators

Purchasers

Topics - Local and State Government

Local Government Finance

Budgeting

County and Municipal Government in North Carolina, Second Edition, 2014 (eBook)

Accounting, Fiscal Control, and Cash Management

Faculty Coordinator