Water District Financial Management Guide

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Complete Publication (4M)

Individual Chapters and Other Items

• Cover
• Front Matter (title page, table of contents, and preface)
• General Financial Guidance
• Accounting Section
• Auditing Section
• Appendix A: Sample Capital Asset Classification
• Appendix B: Sample Chart of Accounts
• Appendix C: Examples of Common Accounting and Bookkeeping Procedures
• Appendix D: District Records
• Appendix E: District Reports
• Appendix F: Suggested Records Retention Schedule
• Appendix G: Sample Request for Audit Proposal (RFP)
• Appendix H: Special Journal—Current Investments
• Appendix I: Bookkeeper’s Audit Preparation Checklist
• Appendix J: Sample Code of Ethics and Policies for Travel Expenditures, Investments, Professional Services, and Fiscal Management
• Appendix K: Compliance Issues
• Appendix L: State Auditor’s Financial Reporting Guidelines for Industrial Development and Pollution Control Bonds
• Appendix M: Developer Reimbursement Audits
• Appendix N: Audit Report Format
• Appendix O: Helpful References
• Appendix P: Glossary—Acronyms and Definitions