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Resource Library – Accounts Payable

Managing your processes for payments of goods and services can be challenging. These guides, best practices and checklists can help you improve your government’s internal controls over accounts payable, travel expenditures, credit card programs and wire transfers.

Guide: Segregation of duties

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Segregation of duties, or separating conflicting duty assignments, can help you protect your government’s assets. This guide can help local governments understand how to separate job duties when it’s feasible. It covers all types of financial processes from cash receipting to payroll and banking. The guide also includes additional control options for small governments or small operations within larger governments.

Last updated: September 2019

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Checklist: Segregation of duties

This customizable checklist can help governments analyze their own internal controls and identify risky areas in need of possible improvement.

Last updated: September 2019

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Guide: Accounts payable

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This guide offers tips and best practices to help local governments strengthen internal controls for accounts payable. It includes a suite of short, one-to-two-page resources for leaders, managers, supervisors and accounts payable clerks. It can be printed in sections and distributed to whomever is in charge of certain responsibilities.

Last updated: November 2021

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Checklist: Accounts payable

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This customizable checklist can help governments analyze their accounts payable processes to identify areas in need of possible improvement.

Last updated: October 2021

Download Excel file

Best Practices: Travel expenditures

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These best practices can help governments manage their internal controls over travel expenditures. It includes a list of questions in the appendix for economical travel cost considerations to help reduce misuse of travel reimbursements.

Last updated: July 2019

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Best Practices: Credit card programs

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Credit card programs vary in their nature and size, as does how governments use them—all of which affect the risk of misuse. These best practices can help local governments evaluate their credit card program and related internal controls

Last updated: July 2019

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Checklist: Internal controls

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This checklist can help local government managers, clerks, treasurers and auditors assess their internal control environment for accounting and financial reporting. We’ve also included additional resources to provide guidance in placing controls where you have perceived weaknesses.

Last updated: June 2016

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Best Practices: Banking and wire transfers

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These best practices will help local governments reduce the risk associated with online banking and electronic file transfers (EFT).

Last updated: 2016

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