Fiscal Procedures for Contra Costa County

Municipal Advisory Councils

PresentationJuly 19, 2007

Lara DeLaney, County Administrator’s OfficeElizabeth Verigin, Office of the Auditor-Controller

Municipal Advisory Council (MAC) Responsibilities

A. Solicit Funds or Apply for Grants

B. Receipt of Each Gift or Bequest

C. Provide Direction on Expenditure of MAC funds

A. Solicit Funds or Apply for Grants

MAC Chair or Treasurer completes and submits MAC1-Form to District MAC Liaison for approval or rejection by the Board of Supervisors.

MAC1-Form

• $ Amount of funds• Purpose(s) for which the funds may be used• Source or Agency providing funds• Time frame in which the funds may/must be used• Condition(s) applicable to the acceptance of funds• Contract Required

B. Receipt of each Gift of Bequest

Regardless of Value

1. MAC Chair or Treasurer completes and submits MAC2-Form to the District Supervisor's MAC liaison.

2. MAC Chair or Treasurer submits any cash or checks received with the gift or bequest to the District MAC liaison with the MAC2-Form.

C. Expenditure of MAC funds

1. After affirmative vote by MAC quorum, MAC Chair or Treasurer provides written direction to District MAC liaison to expend funds.

2. MAC funds may ONLY be expended through the District MAC liaison.

District Supervisors’ MAC Liaison Responsibilities

A. Approve/Reject MAC1 Form – Solicit Funds or Apply for Grants

B. Approve/Reject MAC2 Form– Receipt of each Gift or Bequest

C. Expenditure of MAC Funds

D. Deposit and Appropriation of MAC funds

E. Petty Cash Establishment, Change, Replenishment

F. Reconciliation and monitoring

A. Approve/Reject MAC 1 Form– Solicit Funds or Apply for Grants

MAC Liaison:

• Review MAC1- Form

• Prepare Agenda Item Request (“greenie”) and Board Order for the Board of Supervisors

B. Approve/Reject MAC2 Form – Receipt of each gift or bequest

Each gift or bequest Review MAC2- Form Receive actual cash or check Approve or reject receipt of gift or bequest and notify MAC Chair or

Treasurer Appropriate and Deposit cash or check

Each gift or bequest from $50 - $5,000 Provide written notification to the CAO along with a copy of the

MAC2-Form

Each gift or bequest greater than $5,000 Prepare an Agenda Item Request and Board Order for the Board of

Supervisors

C. Approve/Reject – Expenditure of MAC of MAC funds

1. MAC liaison receives direction from the MAC Chair or Treasurer to expend funds after MAC vote.

2. Expenditure of MAC funds are processed in accordance with the County’s purchasing policies and procedures such as Small Business Enterprise requirements and other requirements as defined in the County’s Purchasing Guide.

D. Deposit and Appropriation of MAC Funds

1. Prepare Deposit Permit and submit to Auditor-Controller with copy to CAO MAC liaison.

2. Prepare an Appropriation or Allocation Adjustment and/or an Estimate Revenue Adjustment.

3. As necessary, prepare an Agenda Item Request and Board Order for the Board of Supervisors.

E. Establish or Change a Revolving Fund (aka “Petty Cash fund”)

1. Prepare a written request to the Office of the Auditor-Controller to establish or change a revolving fund for a MAC in accordance with Administrative Bulletin #214.

Petty Cash Reconciliation and Budget Monitoring

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