Preparing a Business Office Procedures Manual for Your School District PREPARED BY: John Crafton, MASBO Leadership Preparation & Training Coordinator
Objectives To provide assistance in the creation of a Business Office Procedures Manual for your District; To provide assistance in updating your Business Office Procedures Manual in the event that your District already possesses one.
Main Components of the Manual Overview Accounts Payable Payroll Cash Management Budget Accounting
Main Components of the Manual cont. PROCUREMENT GRANTS REVOLVING FUNDS MISCELLANEOUS
Overview Goals & Objectives Chain of Responsibility
Accounts Payable POs & PO authorization PO Processing/Creating Procedure Invoice Processing Warrant Processing 1099 Issuance Year End Procedure Use of Tax Exempt Status Reimbursement Procedure
Payroll Employee types & Pay Schedule Required Documents by Regulation Payroll Process Payroll Deductions Employee Benefits Time Card Instructions Jury Duty Other
Cash Management School Revenues Accounts Receivable (for Regionals) Excess & Deficiency Gifts & Scholarship Donations Other
Budget Preparing Budget School District Budget Process Budget Reports Transfers Personnel Budget Transportation Projection Utilities Projection
Accounting Overview Chart of Accounts General Ledger Journal Entry Year End Closing Required Financial Reports Preparing for Annual Audit Accounting Software Operation Other
Procurement Rules &Regulations Invitation to Bid Request for Proposal Sole Source Procurements Disposal of Tangible Property
Grants SUBMISSION OF GRANT GRANT PROCEDURES
Revolving Funds PURPOSE MONITORING
Miscellaneous Record Retention Other Procedures