Purpose for an Accounting Procedures Manual
This procedures manual establishes guidelines for accounting and administrativeconsistency among the soil and water conservation districts across thecommonwealth of Kentucky. Consistencies in accounting and administrativeprocesses with smooth and efficient continuity are goals of the Kentucky Soil andWater Conservation Commission.While all districts are generally the same, they all have
They are not always involved in the
, and do not
exactly the same way. Each district should try to follow the same generalguidelines. As a result, informed personnel can work effectively and ensureaccountability of public funds entrusted for conservation purposes. A singleaccounting and administrative manual cannot incorporate all the exactrequirements for all different types of functions of each district. Where
is given or where
other regulatory agencies
are involved,the local district
comply as required. Educated and informed districtpersonnel are very important to each district carrying out its majorresponsibilities.
Knowing the natural resource problems
in each district andthen planning and implementing programs will result in the wise use andconservation of these natural resources through the best use of the fundsentrusted to them by the public.
were followed closely to reflect standardsapplicable to any accounting entity, especially those dealing with public funds.These standards document a
system of internal controls
for those funds entrusted to districts.The manual is also designed for:
Establishing standardized office procedures and encouraging personnel tocomply,
Minimizing time required to train new staff members and inform electedsupervisors,
Informing officers and employees of desired operating procedures,
Helping day-to-day operations run smoothly and efficiently,
Ensuring that any statements, estimates, reports or documents theKentucky Soil and Water Conservation Commission requires are submittedat such time and in such manner as the Commission requires and
Ensuring that districts are in compliance with statutes relating to them.