How to Maintain Accurate Coding for the General Ledger/Chart of Accounts

Every item San Bernardino County spends money on, including utilities, workers compensation, and payroll, is entered in its chart of accounts, says Accounts Payable Manager Diana Atkeson, of San Bernardino County, California. "The payment of invoices is centralized within San Bernardino County," explains Atkeson. "Invoices for purchases made by county employees are all approved at the departmental level before they are sent to AP. Each approved invoice must be accompanied by a 'process…