PROFORMA FINANCE MANUAL 2005

 

Part 15: Trust Accounts

 

Trust money is money that the agency is holding in trust (it does not include creditor payments such as salary deductions or money that is held in a separate “trust fund” which is not a true trust) As stipulated in the Act and Finance Instructions, trust money is to be kept in a separate bank account and accounted for separately from “public money” and “other money”.

 

The policies and procedures in this Part assign particular responsibilities to:

§           the Accounting Head;

§           a trust officer;

§           an accounts officer.

 

Operating a Trust Account

Receipt and Payment of Trust Money

Keeping Proper Trust Records

Trust Reports