Donna M. Jones
Office of the State Controller
Statewide Fiscal Policy Advisory Committee Members and Contact Information
Please send any suggestions or corrections to the Fiscal Policy Manual to scodocumentation@sco.idaho.gov.

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Fiscal Policy Manual
Hide details for Accounts ReceivablesAccounts Receivables
02/22/2006 Accounts Receivable: Credit, Collections, and Bad Debts
Hide details for Agency BillingsAgency Billings
02/23/2006 Internal Service Fund (Billed Central Services)
Hide details for Cash & Cash EquivalentsCash & Cash Equivalents
04/23/2002 Change Fund
05/31/2006 Deposit Liabilities
04/21/2006 Funds Held as an Agent
01/10/2008 Petty Cash
01/10/2008 Rotary Accounts
Hide details for ExpendituresExpenditures
02/13/2006 Hide details for [<a href="4F474CD9B1F46CBD8725693B0041E2E4/$FILE/FPAC_CapitalizedLeases.pdf " target="New">]Capitalized LeasesCapitalized Leases
02/13/2006
Capital Lease Example
02/13/2006
Captial Lease Amortization/Present Value MS Excel Template
03/07/2007 Convenience Fees
03/07/2007 Credit Card Fees
03/16/2005 Employee Membership in Entities, Associations, Etc.
06/19/1998 Employee Recognition Awards
05/09/2008 Independent Contractor vs. Employee
09/27/2006 Internal Service Function
01/31/2005 Job Candidate Travel Reimbursment
04/19/2006 Joint Venture Contracting and Accounting
08/16/2006 National or Multi-State Conventions or Conferences
03/08/2007 P-Card
06/16/2005 Prepayments
10/05/2009 Prior Year Adjustments
02/22/2006 Taxable Fringe Benefits
08/16/2006 Third Party Payer 1099 Reporting
Hide details for Federal SectionFederal Section
12/28/2005 Federal Issues
08/13/2008 Vendor vs. Subrecipient Checklist
Hide details for FundsFunds
02/27/2002 Funds Definitions
01/10/2008 Funds Establishment
01/10/2008 Inter-fund Borrowing
Hide details for General InformationGeneral Information
01/10/2008 General Information
07/10/2008 Internal Controls
10/04/2001 Mission Statement and Goals
07/11/2000 Policy Adoption
Hide details for InvestmentsInvestments
02/22/2006 Investments: Interest Earnings to Internal Service Funds
Hide details for Notes and Loans ReceivableNotes and Loans Receivable
06/08/2006 Notes and Loans Receivable: Collections and Write-Offs
Hide details for Property Plant & EquipmentProperty Plant & Equipment
06/30/2009 Capital Assets
06/30/2009 Intangible Capital Asset FAQ
Hide details for RevenuesRevenues
07/12/2006 Leasing Activities