Presentation is loading. Please wait.

Presentation is loading. Please wait.

ERRORS & OMISSIONS FOR SCHOOL DISTRICT’S TREASURER.

Similar presentations


Presentation on theme: "ERRORS & OMISSIONS FOR SCHOOL DISTRICT’S TREASURER."— Presentation transcript:

1 ERRORS & OMISSIONS FOR SCHOOL DISTRICT’S TREASURER

2 WORLD’S EASIEST QUIZ 1.How long did the Hundred Year’s War last? 2.Which country makes Panama hats? 3.In which month do Russians celebrate the October Revolution? 4.The Canary Islands in the Pacific are named after what animal? 5.What is the color of the black box in a commercial airplane?

3 DUTIES OF THE SCHOOL DISTRICT TREASURER: The primary responsibility of the school district treasurer is to receive and disburse monies of the district as provided by law and to maintain an accurate accounting of such receipts/disbursements. The primary responsibility of the school district treasurer is to receive and disburse monies of the district as provided by law and to maintain an accurate accounting of such receipts/disbursements. Assuming the role of “banker” for the district, the treasurer receives money from: Assuming the role of “banker” for the district, the treasurer receives money from: County offices. County offices. State government. State government. Local residents. Local residents. The federal government. The federal government.

4 DUTIES OF THE SCHOOL DISTRICT TREASURER (cont’d): The treasurer must adhere to the following principles and procedures and classify all receipts according to Source of Revenue from the Oklahoma Cost Accounting System (OCAS) as provided for operation of local treasurer’s office of the school district, a valuable service to boards of education, taxpayers, and the general public will accrue. The treasurer must adhere to the following principles and procedures and classify all receipts according to Source of Revenue from the Oklahoma Cost Accounting System (OCAS) as provided for operation of local treasurer’s office of the school district, a valuable service to boards of education, taxpayers, and the general public will accrue.

5 LEGAL ISSUES: The school district treasurer should possess a copy of School Laws of Oklahoma and use the authorized legal counsel. The school district treasurer should possess a copy of School Laws of Oklahoma and use the authorized legal counsel. The school district treasurer shall, upon request, be furnished with legal opinions and legal advice with respect to official business of the office from the State Department of Education and the Office of the State Auditor and Inspector. The school district treasurer shall, upon request, be furnished with legal opinions and legal advice with respect to official business of the office from the State Department of Education and the Office of the State Auditor and Inspector.

6 WHO DO YOU SERVE? A treasurer is an officer of the Board of Education and by law reports to the Board of Education. A treasurer is an officer of the Board of Education and by law reports to the Board of Education. In addition, the treasurer may wear other hats in the administration. In addition, the treasurer may wear other hats in the administration.

7 DUTIES TREASURER CAN’T PERFORM: O.S. 70 Section 5-114 provides that any school district may hire an independent treasurer, and that the treasurer may service more than one school district. The treasurer must live in Oklahoma and may not serve as the board clerk or encumbrance clerk. O.S. 70 Section 5-114 provides that any school district may hire an independent treasurer, and that the treasurer may service more than one school district. The treasurer must live in Oklahoma and may not serve as the board clerk or encumbrance clerk. A treasurer can, however also serve as the board’s minute clerk. A treasurer can, however also serve as the board’s minute clerk.

8 DUTIES TREASURER CAN’T PERFORM (CONT’D) Treasurer’s Duties: Receipt and deposit revenues. Receipt and deposit revenues. Register and pay warrants/checks. Register and pay warrants/checks. Pay bond principal and interest payments. Pay bond principal and interest payments. Invest funds. Invest funds. Report condition of the district’s finances to the Board of Education. Report condition of the district’s finances to the Board of Education.

9 DUTIES TREASURER CAN’T PERFORM (CONT’D) Financial Reports A School District Issues Include: Treasurer’s Report. Treasurer’s Report. FR3 Revenue and Expenditure Reports. FR3 Revenue and Expenditure Reports. Estimate of Needs. Estimate of Needs. Audit Reports. Audit Reports. Indicators Report. Indicators Report.

10 AMOUNT OF SURETY BOND FOR TREASURER The school district treasurer shall execute, before entering upon the duties of the office of the treasurer, a surety bond in an amount which it is estimated by the board of education the treasurer will have on hand at any one time during the current year, and the amount of securities held as investment shall not be considered. Provided, the bond of a school district shall not, in any event, be required to be in an amount greater than that of the county treasurer of the county. (70 O.S. 5-115) The school district treasurer shall execute, before entering upon the duties of the office of the treasurer, a surety bond in an amount which it is estimated by the board of education the treasurer will have on hand at any one time during the current year, and the amount of securities held as investment shall not be considered. Provided, the bond of a school district shall not, in any event, be required to be in an amount greater than that of the county treasurer of the county. (70 O.S. 5-115)

11 OATH OF OFFICE FOR TREASURER Each member of the board of education, the treasurer and, assistant treasurer of a school district shall take and subscribe to the following oath: Each member of the board of education, the treasurer and, assistant treasurer of a school district shall take and subscribe to the following oath:

12 OATH OF OFFICE FOR TREASURER (CONT’D) “I, ___________(name of officer), hereby declare under oath that I will faithfully perform the duties of __________________(name of position) of _________________(name of school district) to the best of my ability and that I will faithfully discharge all of the duties pertaining to said office and obey the Constitution and laws of the United States and Oklahoma.” (70 O.S. 5-116)

13 CERTIFICATE AND MUNICIPAL ORDER Must file a State Auditor and Inspector (SA&I) Form 127, Certificate and Municipal Order, with county clerk each year. (See Oklahoma Public School District Treasurer Handbook) Must file a State Auditor and Inspector (SA&I) Form 127, Certificate and Municipal Order, with county clerk each year. (See Oklahoma Public School District Treasurer Handbook)

14 DEPOSIT OF MONIES All public deposits made by a treasurer of a public entity in financial institutions shall be secured as provided for in the Security for Local Public Deposits Act. All public deposits made by a treasurer of a public entity in financial institutions shall be secured as provided for in the Security for Local Public Deposits Act. The treasurer of every public entity shall deposit daily, not later than the immediately next banking day, all funds and monies of whatsoever kind that shall come into the possession of the treasurer by virtue of the office, in one or more financial institutions that have been designated as either state or county depositories. (O.S. 62 Section 517.3) The treasurer of every public entity shall deposit daily, not later than the immediately next banking day, all funds and monies of whatsoever kind that shall come into the possession of the treasurer by virtue of the office, in one or more financial institutions that have been designated as either state or county depositories. (O.S. 62 Section 517.3)

15 WARRANTS/CHECKS ARE LEGAL WITHIN APPROPRIATIONS Definitions: Appropriation. Authorization granted by a legal body to incur indebtedness for specific purposes; permission to spend. Appropriation. Authorization granted by a legal body to incur indebtedness for specific purposes; permission to spend. Appropriation Balance. That portion of an appropriation that has been unencumbered; the balance remaining after deducting from the appropriation other accumulated encumbrances (purchase orders). Appropriation Balance. That portion of an appropriation that has been unencumbered; the balance remaining after deducting from the appropriation other accumulated encumbrances (purchase orders).

16 WARRANTS/CHECKS ARE WITHIN LEGAL APPROPRIATIONS (CONT’D): Appropriation Expenditure. An expenditure chargeable to an appropriation (a purchase order). Appropriation Expenditure. An expenditure chargeable to an appropriation (a purchase order). Appropriation Ledger. A ledger containing an account with each appropriation. Each account usually shows the amount originally allocated, transfers to or from the allocation amount charged against the appropriation, the encumbrances, the next balance and other related information. Appropriation Ledger. A ledger containing an account with each appropriation. Each account usually shows the amount originally allocated, transfers to or from the allocation amount charged against the appropriation, the encumbrances, the next balance and other related information.

17 WARRANTS/CHECKS ARE WITHIN LEGAL APPROPRIATIONS (CONT’D): It shall be unlawful for the governing board of education to issue any check, warrant or certification of indebtedness, in any form, in payment of, or representing or acknowledging any account, claim or indebtedness against the school district, or to make any contracts for, or incur any indebtedness against the school district in excess of the amount then unexpended and unencumbered of the sum appropriated for the specific item of estimated needs for such purpose therefore made, submitted, and approved, or authorized for such purpose by a bond issue. The signature of the board president and clerk shall be notification to the public that the check or warrant is for the purpose and within the amount of the appropriation. (O.S. 70 Section 5-186/School Laws Of Oklahoma Section 111.25) It shall be unlawful for the governing board of education to issue any check, warrant or certification of indebtedness, in any form, in payment of, or representing or acknowledging any account, claim or indebtedness against the school district, or to make any contracts for, or incur any indebtedness against the school district in excess of the amount then unexpended and unencumbered of the sum appropriated for the specific item of estimated needs for such purpose therefore made, submitted, and approved, or authorized for such purpose by a bond issue. The signature of the board president and clerk shall be notification to the public that the check or warrant is for the purpose and within the amount of the appropriation. (O.S. 70 Section 5-186/School Laws Of Oklahoma Section 111.25)

18 WARRANTS/CHECKS ARE WITHIN LEGAL APPROPRIATIONS (CONT’D): Only duty of school district treasurer in registering warrant is to determine whether warrant is within appropriation, and he has no duty to determine whether warrant, regular on its face, was issued in payment of a lawful claim. (Attorney General Opinion/December 14, 1955—School Laws of Oklahoma Section 63) Only duty of school district treasurer in registering warrant is to determine whether warrant is within appropriation, and he has no duty to determine whether warrant, regular on its face, was issued in payment of a lawful claim. (Attorney General Opinion/December 14, 1955—School Laws of Oklahoma Section 63)

19 PROPERLY COMPLETED BANK RECONCILIATION: You should have a properly completed bank reconciliation (weekly/monthly). You should have a properly completed bank reconciliation (weekly/monthly). Treasury Bank Reconciliation: Treasury Bank Reconciliation: Tools: Tools: Bank Statement(s) Bank Statement(s) Receipt Register Check Register Outstanding Check Register Balance Sheet or Cash Balance Report

20 PROPERLY COMPLETED BANK RECONCILIATION (CONT’D): Determine which computer report to use to tie to the bank statement. Determine which computer report to use to tie to the bank statement. Receipt interest and enter in computer. Receipt interest and enter in computer. Run receipt registers and compare with deposits on statement. If receipts are more than deposits, a receipt is outstanding or possibly entered twice. If the deposits are more than the receipts, a receipt may have not been entered such as an electronic payment. Run receipt registers and compare with deposits on statement. If receipts are more than deposits, a receipt is outstanding or possibly entered twice. If the deposits are more than the receipts, a receipt may have not been entered such as an electronic payment. Sort checks by year and fund numerical order & clear. Sort checks by year and fund numerical order & clear. Run list of cleared checks. Run list of cleared checks. Run list of outstanding checks. Run list of outstanding checks. Print cash balances report or balance sheet whichever applies to you and compare balance with bank balance. Print cash balances report or balance sheet whichever applies to you and compare balance with bank balance.

21 PROPERLY COMPLETED BANK RECONCILIATION (CONT’D): $__________ Ending bank balance $__________ Less O/S checks $__________ Plus O/S receipts $__________ Plus O/S receipts $__________ Treasurers cash balance $__________ Treasurers cash balance

22 INVESTMENTS OF MONIES: At any given time there may be substantial monies in the custody of the school district treasurer that are not immediately need to meet obligations. At any given time there may be substantial monies in the custody of the school district treasurer that are not immediately need to meet obligations. Rather than allow these monies to remain idle, the school district treasurer’s active pursuit of an authorized, prudent investment program is advisable. Rather than allow these monies to remain idle, the school district treasurer’s active pursuit of an authorized, prudent investment program is advisable.

23 INVESTMENTS OF MONIES (CONT’D) Authority to Invest: Authority to Invest: Each school year, the Local Board of Education should adopt a written District Investment Policy authorizing the District Treasurer to invest and reinvest school district funds which will not be required for immediate expenditures. Each school year, the Local Board of Education should adopt a written District Investment Policy authorizing the District Treasurer to invest and reinvest school district funds which will not be required for immediate expenditures. The written investment policy shall address liquidity, diversification, safety of principal, yield, maturity, quality of the instrument, and capability of investment management. The written investment policy shall address liquidity, diversification, safety of principal, yield, maturity, quality of the instrument, and capability of investment management.

24 INVESTMENT OF MONIES (CONT’D) The board of education is hereby empowered to require the treasurer to satisfactorily complete an investment education program approved by the State Department of Education and the State Board of Career and Technology Education. Such program shall be designed to allow treasurers to make informed decisions regarding the safety, return, liquidity, costs and benefits of various investment options allowed under this section. [70 O.S. 5-115] The board of education is hereby empowered to require the treasurer to satisfactorily complete an investment education program approved by the State Department of Education and the State Board of Career and Technology Education. Such program shall be designed to allow treasurers to make informed decisions regarding the safety, return, liquidity, costs and benefits of various investment options allowed under this section. [70 O.S. 5-115]

25 INVESTMENT LEDGER The treasurer of a school district is required to keep a separate investment ledger for each fund in his/her custody. These investments ledgers must disclose the date, description, and principal amount paid for each investment purchased and the date and principal amount received for each investment liquidated. Each security purchased as an investment must be marked or stamped with a number and recorded in the investment ledger (79 O.S. 5-114; 62 O.S. 543). The treasurer of a school district is required to keep a separate investment ledger for each fund in his/her custody. These investments ledgers must disclose the date, description, and principal amount paid for each investment purchased and the date and principal amount received for each investment liquidated. Each security purchased as an investment must be marked or stamped with a number and recorded in the investment ledger (79 O.S. 5-114; 62 O.S. 543).

26 INVESTMENT LEDGER (CONT’D) Investment Ledger: When an investment is purchased the treasurer records: The investment number; Date of purchase; Number of treasurer’s check; Amount of the investment; The investment’s maturity date; The interest rate; and, Description of the investment and financial institution.

27 INVESTMENT LEDGER (CONT’D) When an investment is liquidated, the treasurer records: When an investment is liquidated, the treasurer records: The investment number; The investment number; The date liquidation; The original amount of the investment; and, The interest earned. The income received on an investment may be placed in the fund from which the investment was made, the general fund, the building, or the sinking fund. [Effective July 1, 2000, 70 O.S. 5-115) The income received on an investment may be placed in the fund from which the investment was made, the general fund, the building, or the sinking fund. [Effective July 1, 2000, 70 O.S. 5-115)

28 COLLATERAL PLEDGED The treasurer needs to make sure that all deposits are covered by adequate collateral pledged. The treasurer needs to make sure that all deposits are covered by adequate collateral pledged. (School Laws of Oklahoma Section 646.5/Security For Public Deposits): (School Laws of Oklahoma Section 646.5/Security For Public Deposits): A treasurer of a public entity shall require that financial institutions deposits collateral securities or instruments to secure the deposits of the public entity in each such institutions. The amount of collateral securities or instruments to be pledged for the security of public deposits shall be established by the treasurer of the public entity consistent with the provisions of the Security for Local Public Deposits Act; provided, such amount shall not be less that the amount of the deposit to be secured, less the amount insured.

29 COLLATERAL PLEDGED (CONT’D) Securities eligible for collateral shall be valued at market value. The treasurer shall review and determine the market value of collateral pledged for security not less that quarterly. The market value of pledged securities shall be provided to the treasurer by either the financial institution holding the deposit or the financial institution holding the collateral securities, which market value have been obtained from an independent, recognized and documented source. The State Treasurer shall promulgate rules to provide for the valuation of collateral if the market value is not readily determinable. The State Treasurer shall prescribe reporting requirements and forms for financial institutions to list collateral securities pursuant to this section.

30 COLLATERAL PLEDGED (CONT’D) (School Laws Of Oklahoma Section 646.6/Collateral For Public Deposits): (School Laws Of Oklahoma Section 646.6/Collateral For Public Deposits): For purpose of securing public deposits, the treasurer of a public entity may accept as collateral only those securities and other instruments listed below. To insure the safety of public funds, the treasurer may establish standards which restrict, or limit further, any of the types or classes of securities or instruments listed below which may be accepted. Any treasurer of a public entity may request the State Treasurer to determine the eligibility of an individual security for pledging under this section. The treasurer may select the following securities and instruments for the purpose of securing public deposits:

31 COLLATERAL PLEDGED (CONT’D) Obligations, including letters of credit of the United States Government, its agencies and instrumentalities; Obligations, including letters of credit of the United States Government, its agencies and instrumentalities; Obligations of this state or of a county, municipality, or school district of this state or of an instrumentality of this state or a county, municipality or school district of this state; Obligations of this state or of a county, municipality, or school district of this state or of an instrumentality of this state or a county, municipality or school district of this state; General obligation bonds of any other state of the United States; and General obligation bonds of any other state of the United States; and

32 COLLATERAL PLEDGED (CONT’D) A surety bond if: A surety bond if: 1. subject to the terms and conditions of the bond, it is irrevocable and absolute, 2. the surety bond is issued by an insurance company authorized to do business in Oklahoma, and which has been approved by the State Treasurer, 3. the issuer of the surety bond does not provide surety bonds for any one financial institution in an amount that exceeds ten percent (10%) of the surety bond insurer’s policyholders’ surplus and contingency reserve, net of reinsurance, and 4. the claims-paying ability of the authorized insurance company is rated, at all relevant times, in the highest category by at least two nationally recognized rating agencies acceptable to the State Treasurer.

33 COLLATERAL PLEDGED (CONT’D) A financial institutions may substitute different forms of collateral from time to time, provided that the collateral is acceptable to the treasurer, and meets the requirements of this section and the rules of the State Treasurer. (O.S. 62-517.5) A financial institutions may substitute different forms of collateral from time to time, provided that the collateral is acceptable to the treasurer, and meets the requirements of this section and the rules of the State Treasurer. (O.S. 62-517.5)

34 COLLATERAL PLEDGED (CONT’D) Collateral Pledged Ledgers: Collateral Pledged Ledgers: Districts need to ensure deposits exceeding the amounts of protection provided by federal depository insurance. Auditors recommend that treasurers keep a separate ledger for each financial institution required to pledging collateral. The ledger records the current amount pledged, and, with each addition pledge. Districts need to ensure deposits exceeding the amounts of protection provided by federal depository insurance. Auditors recommend that treasurers keep a separate ledger for each financial institution required to pledging collateral. The ledger records the current amount pledged, and, with each addition pledge.

35 COLLATERAL PLEDGED (CONT’D) Receipt number; The date of the pledge; Depositing financial institution; Secured party (pledgee); The amount of the pledge; A description of the securities pledged; The maturity date of the pledge; Custodian

36 MISCLASSIFING REVENUES Definition: Definition: Revenue. Additions to assets which do not increase any liability, do not represent the recovery of an expenditure, do not represent the cancellation of certain liabilities without a corresponding increase in other liabilities or a decrease in assets, and did not represent contributions of fund capital in food service and school activity funds.

37 REPORTS-BOARD OF EDUCATION Treasurer must present adequate reports to the Board of Education. Treasurer must present adequate reports to the Board of Education. We need to remember that treasurers shall serve at the pleasure of the Board. (School Laws of Oklahoma Section 63) We need to remember that treasurers shall serve at the pleasure of the Board. (School Laws of Oklahoma Section 63)

38 REPORTS-BOARD OF EDUCATION (CONT’D) (School Laws Of Oklahoma Section 64 Part C): (School Laws Of Oklahoma Section 64 Part C): The local treasurer of a district, when required by the board of education, shall prepare and submit in writing a report of the condition of the finances of the district and shall produce at any meeting of the board or to any committee appointed for the purpose of examining the accounts of the treasurer all books and papers pertaining to the office of the treasurer. Upon failure to make reports as provided for herein or as may otherwise be required by law, the board may at any regular or special meeting thereof summarily suspend the treasurer, and while so suspended the treasurer shall perform no act pertaining to the office of treasurer. Such suspension shall continue until ended by order of the board or by judgment of a court of competent jurisdiction.

39 OPEN RECORDS ACT Under the provisions of the Open Records Act, the school district treasurer are to keep public records open for public inspection for proper purposes, at proper times and a proper manner during all business hours of the day. Under the provisions of the Open Records Act, the school district treasurer are to keep public records open for public inspection for proper purposes, at proper times and a proper manner during all business hours of the day. Public records include, but are not limited to, all documents, any book, paper, photograph, microfilm, computer tape, disk and record, sound recording, or other material regardless of physical form in the custody, control or possession of a school district treasurer. Public records include, but are not limited to, all documents, any book, paper, photograph, microfilm, computer tape, disk and record, sound recording, or other material regardless of physical form in the custody, control or possession of a school district treasurer.

40 OPEN RECORDS ACT (CONT’D) The treasurer has a specific duty to keep and maintain complete records of receipt and expenditure of public funds as provided by law. Unless a longer period is required, a grantee shall retain all federal records for five years after the completion of the activity for which it uses grant funds. The treasurer has a specific duty to keep and maintain complete records of receipt and expenditure of public funds as provided by law. Unless a longer period is required, a grantee shall retain all federal records for five years after the completion of the activity for which it uses grant funds.

41 VOIDED / DUPLICATE WARRANT / CHECKS Voided warrants/checks shall be filed in the numerical order of their issuance by fund and by fiscal year in a separate file and shall be sufficiently mutilated to prevent their being cashed but not mutilated as to not be identifiable. The treasurer shall maintain this file.

42 A school district may issue a second or duplicate check or warrant in lieu of any check or warrant that has been issued and subsequently lost or destroyed. No second or duplicate check or warrant shall be issued until the school district has stopped payment on said item by the payor bank or, in the alternative, until an affidavit setting forth the facts as to the loss or destruction of the original check or warrant has been received by the school district from the payee, which affidavit may be received by facsimile transmission. A school district may issue a second or duplicate check or warrant in lieu of any check or warrant that has been issued and subsequently lost or destroyed. No second or duplicate check or warrant shall be issued until the school district has stopped payment on said item by the payor bank or, in the alternative, until an affidavit setting forth the facts as to the loss or destruction of the original check or warrant has been received by the school district from the payee, which affidavit may be received by facsimile transmission.

43 STATUTE OF LIMITATIONS Without regard to the time when funds may be collected and are available to pay a check or warrant issued by a school district, any school district check or warrant shall be due one (1) year after the close of the fiscal year for which the check or warrant was issued and action may be commenced in any court of competent jurisdiction to enforce the liability evidenced by the check or warrant. Without regard to the time when funds may be collected and are available to pay a check or warrant issued by a school district, any school district check or warrant shall be due one (1) year after the close of the fiscal year for which the check or warrant was issued and action may be commenced in any court of competent jurisdiction to enforce the liability evidenced by the check or warrant. Any action to enforce the liability evidenced by the check or warrant shall thereafter be barred, and the lapse of time need not be asserted as defense in any action for the school district to be relieved of liability. Any action to enforce the liability evidenced by the check or warrant shall thereafter be barred, and the lapse of time need not be asserted as defense in any action for the school district to be relieved of liability.

44 MISCELLANEOUS AUDIT EXCEPTIONS The treasurer is not aware of the amount of revenues to be received (e.g. federal reimbursements to be received). The treasurer is not aware of the amount of revenues to be received (e.g. federal reimbursements to be received). The treasurer doesn’t input budgeted amounts into the computer system. The treasurer doesn’t input budgeted amounts into the computer system. The treasurer doesn’t know the amount of reserve for encumbrances. The treasurer doesn’t know the amount of reserve for encumbrances. The treasurer doesn’t issue pre-numbered receipts for all collections. The treasurer doesn’t issue pre-numbered receipts for all collections.

45 MISCELLANEOUS AUDIT EXCEPTIONS (CONT’D) The signatures on the warrants are all stamped by the same person. The treasurer doesn’t include all revenues on financial statements (e.g. interest on money market or certificate of deposit not included).

46 SCHOOL BUSINESS OFFICIAL LISTING OF DESIRED PERSONAL CHARACTERISTICS 1. Directed Drive (energy-determination-confidence). 2.Like people and show it. 3.Get along well with others and be a team player. 4.Be a good listener. 5.Be a person who is honest, sincere, and truthful. 6.Be fair. 7.Be a self-starter. 8.Be THICK SKINNED and bigger thanthe problem that confronts you. 9.Develop effective writing and verbal communication skills.

47 SCHOOL BUSINESS OFFICIAL LISTING OF DESIRED PERSONAL CHARACTERISTICS (CONT’D) 10. Make the problems of others your own and serve others as a problem solver. 11.Be willing to accept criticism and use it constructively. 12.Be able to render decisions. 13.Be satisfied with “REFLECTED” glory. See yourself as a member of a team rather than the star player. 14.Be a good person. Be yourself and be genuine. Enjoy what you do for others. 15.Be a member of a strong team rather than a strong individual standing alone. Rely upon the strengths of others.

48 SCHOOL BUSINESS OFFICIAL LISTING OF DESIRED PERSONAL CHARACTERISTICS (CONT’D) 16. Respect all you deal with. Believe in the fundamental dignity and worth of every human being. Each person should be treated with consideration, not only for what he/she is, but for what he/she might become. 17.Delegate. 18.Be compassionate. Praise others. 19.Never forget the power you have is delegated to you. Use it wisely and in the spirit and for the purposes behind its bestowal into your hands. 20.Use your intellect and good common sense. 21.The ultimate reason for your employment is KIDS!!!


Download ppt "ERRORS & OMISSIONS FOR SCHOOL DISTRICT’S TREASURER."

Similar presentations


Ads by Google