Financial Management and Accounting Procedures

The management of the Tulare County Association of Governments (TCAG) is responsible for establishing and maintaining a system of internal accounting control and that transactions are executed in accordance with generally accepted accounting principles. The Tulare County Association of Governments also sits as the Tulare County Transportation Authority (TCTA) and staffs the Tulare County Local Agency Formation Commission (LAFCO).

The Accounting Procedures Manual is intended to be a guide for the fiscal procedures of TCAG. The manual will serve both the management and the accounting staff to maintain good internal accounting and administrative controls, assist in the expected flow of accounting documentation, and to establish a uniform and systematic accumulation of information and statistical data necessary to fulfill the financial and accounting requirements of TCAG, TCTA and LAFCO…