Administrative Manual

  • 05.14.01 Bank Trusts

    Trust moneys received by County officers shall be deposited in a commercial bank account ONLY upon prior approval of the Board of Supervisors and the County Finance Director. Moneys deposited in a bank trust account shall be cleared as soon as possible.
  • 05.14.02 Special Trust Funds

    All trust funds and accounts established by, for, at the request of, or on behalf of a county officer shall be the responsibility of that officer and that officer shall be strictly accountable for the trust fund. Bank accounts will be reconciled monthly and a copy of that reconciliation will be transmitted to the Internal Auditor.