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 RevenuesAccounts Receivable(for Regionals) Excess &

DeficiencyGifts & Scholarship DonationsOther

Budget

Preparing BudgetSchool District Budget ProcessBudget ReportsTransfersPersonnel BudgetTransportation ProjectionUtilities 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 &RegulationsInvitation to BidRequest for ProposalSole Source ProcurementsDisposal of Tangible Property

Grants

• SUBMISSION OF GRANT• GRANT PROCEDURES

Revolving Funds

• PURPOSE• MONITORING

Miscellaneous

Record RetentionOther Procedures