Operations Manual Operations Manual I. Overview of the System II. Fiscal Management System Explained III. Budget Spending Plan (BSP) Development IV. Required Definitions V. The Accounting Coding System VI. OFS Matching Requirements for Valued and Non-Official Match-Other In-Kind Contributions VII. Cash-Check Disbursements from OFS to County Partnerships VIII. Procurement IX. Contracting X. Fiscal Controls XI. Annual Reports, Plans and Audits