1. Developing An Accounts Payable Procedures Manual
Yulanda J. Austin, Presenter
Business Manager
Tunica County School District
Jamario Talley, Moderator
Accountant
Clarksdale Municipal School District

2. REQUIRED ? OR PROCEDURAL?
WHY DEVELOP A MANUAL?
REQUIRED ? OR
PROCEDURAL?

3. Condition
School District followed the polices and procedures outlined in the State of MS Financial Accounting Manual for Public School; however, did not have an up-to-date written manual of accounting policies and procedures

4. Cause & Effect
District had not developed a policy and procedures manual that reflected the actual policies and accounting procedures used by the district
The actual policies and procedures followed by the district were not in writing

5. Recommendation
District develop a comprehensive accounting policies and procedures manual.
Criteria:
OMB Common Rule Section 20: Standards for financial management systems, Part b(3), states that “Effective control and accountability must be maintained

6. Accounts Payable Procedures Manual
Develop and Adopt:
XYZ School District:
Accounts Payable Procedures Manual
Define
Purpose of
Manual
What’s Included In
Manual

7. Defining the Purpose Aid in training new employees
Ensure that proper procedures are being applied
Similar transactions are treated consistently
Procedures are handled in the form desired by management
Aid in training new employees
Assist management in delegating duties
Assist management with segregating duties

8. What’s Included: An organizational chart Job Description, outlining
Job description, outlining duties/ reponsiblies
Job Description, outlining
dues/responsibilities
An organizational chart
Any other documents of forms for which
uniformity of use is desired
Job Description, outlining
duties/responsibilities
Description of method, procedures including
explanation and examples

9. What’s Included continued:
Job description, outlining duties/ reponsiblies
Job Description, outlining
dues/responsibilities
School District Policies
Chart of Accounts
Procedures: Who’s Responsibility
Step by Step Process

10. Example Uniform Documents Used by the School District Continued:
Sample Forms:
Vendor Request Forms
Requisition Form
Purchase Order
Fixed Asset Inventory Tag
Receiving Report
Packing Slips
Invoice
Staff Travel Forms
Travel Reimbursement Form

11. Thank You!
COMMENTS OR QUESTIONS?