1. Preparing a Business Office Procedures Manual for Your School District PREPARED BY: John Crafton, MASBO Leadership Preparation & Training Coordinator

2. 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.

3. Main Components of the Manual  Overview  Accounts Payable  Payroll  Cash Management  Budget  Accounting

4. Main Components of the Manual cont. PROCUREMENT GRANTS REVOLVING FUNDS MISCELLANEOUS

5. Overview  Goals & Objectives  Chain of Responsibility

6. 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

7. Payroll  Employee types & Pay Schedule  Required Documents by Regulation  Payroll Process  Payroll Deductions  Employee Benefits  Time Card Instructions  Jury Duty  Other

8. Cash Management  School Revenues  Accounts Receivable  (for Regionals) Excess & Deficiency  Gifts & Scholarship Donations  Other

9. Budget  Preparing Budget  School District Budget Process  Budget Reports  Transfers  Personnel Budget  Transportation Projection  Utilities Projection

10. Accounting  Overview  Chart of Accounts  General Ledger  Journal Entry  Year End Closing  Required Financial Reports  Preparing for Annual Audit  Accounting Software Operation  Other

11. Procurement  Rules &Regulations  Invitation to Bid  Request for Proposal  Sole Source Procurements  Disposal of Tangible Property

12. Grants SUBMISSION OF GRANT GRANT PROCEDURES

13. Revolving Funds PURPOSE MONITORING

14. Miscellaneous  Record Retention  Other Procedures