Revenues
Policy
FIACCT 07-09_00 Revenue Accounting- Fees Related to GRAMA
Effective: July 1, 1994
Revised: N/A
Purpose
This policy explains the procedure to be followed for charging and receiving fees relating to the
Government Records Access and Management Act (GRAMA).
Procedures
Responsibility
Action
Departments
- Determine the amount that will be charged for the fee. The amount charged should not be more than the cost of the services rendered.
- Cost may include all direct costs and related agency overhead costs. Agencies may not include central overhead costs of the State.
- Agencies are not required to expend a lot of time and effort in calculating the costs. For example, a rate for a copier may be based on the rate charged by the State Quick Copy centers rather than on the actual calculated cost of the agency machine and the calculated salary and benefits of the person running the machine. Other similar approaches may be used to identify additional costs associated with providing this service.
- Establish fees or rates and record collections as dedicated credits in accordance with user-fee legislation.
- Include revenue estimates in an agency’s budget request to the Governor and the Legislature.
Budget Office
Review revenue estimates and submit estimates to the Legislature.
Legislature
Approve estimated revenue amounts to be collected by an agency.