1. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 1 A. The Purpose of This Policy We use checklists to assure that accounting and related tasks are completed punctually and to communicate when tasks cannot be completed as scheduled. Continue ► 7100. General Accounting Procedures, 7110 Accounting Checklists

2. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 2 B. Our Accounting Checklists Our accounting checklists include the following:  Accounting Administrator’s Daily Checklist  Accounting Administrator’s Weekly Checklist  Accounting Administrator’s Monthly Checklist  Accounting Administrator’s Quarterly Checklist  Accounting Administrator’s Annual Checklist  Accountant’s Monthly Financial Statement Checklist Reminder: the “accounting administrator” is the office manager (where present) or general manager. Continue ► 7100. General Accounting Procedures, 7110 Accounting Checklists

3. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 3 C. The Procedure for Accounting Checklists The accounting administrator completes a Daily Checklist every day and shows those parts of the Weekly, Monthly, Quarterly and Annual Checklist have been completed. These checklist forms are available on MMI Team Site.MMI Team Site Continue ► 7100. General Accounting Procedures, 7110 Accounting Checklists

4. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 4 C. The Procedure for Accounting Checklists (cont.) At the end of each day, the accounting administrator sends the general manager the completed Daily Checklist. At the end of each week, the accounting administrator sends the general manager the completed Weekly Checklist and so forth for the Monthly, Quarterly and Annual Checklists. Although the accounting administrator does not submit the Weekly, Monthly, Quarterly and Annual Checklists until the end of their respective periods, he or she makes entries on those checklists as each task is completed. He or she does this so that at any time the general manager and MMI management can learn the status of any reoccurring activity by looking at the checklists. Continue ► 7100. General Accounting Procedures, 7110 Accounting Checklists

5. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 5 C. The Procedure for Accounting Checklists (cont.) The accounting administrator also sends the completed Monthly, Quarterly and Annual Checklists to the MMI regional manager. End 7100. General Accounting Procedures, 7110 Accounting Checklists

6. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 6 7100. General Accounting Procedures, 7110 Accounting Checklists