Morris Hills Regional District
Guide for Standard Operating Procedures and Internal Controls — 1
1
Table of Contents
Morris Hills Regional District
Guide for Standard Operating Procedures and Internal Controls — 1
Guide for Standard Operating Procedures and Internal Controls — 1
PREFACE
INTERNAL CONTROLS
Internal Control Document
Evaluating Internal Controls
Communicating Staff Members Roles
Business Office Organization
ACCOUNTING
General Ledger
Payroll
Payroll Agency
Accounts Payable
Accounts Receivable
Grants Management & Donations
Fixed Assets
Application for State School Aid (ASSA)
CASH MANAGEMENT
Cash Controls
Cash Flow Management
Cash Receipts
Bank Deposit Procedures
Petty Cash Fund
Student Activity Funds
BUDGET DEVELOPMENT and ADMINISTRATION
Budget Development Process
Budget Maintenance & Transfers
Budget Account Number Coding
POSITION CONTROL
Position Control System
Position Control Guidelines
PURCHASING
Understanding Purchasing Laws
Classifying Purchases
Annual Supply Purchases
Disbarred Vendors
Purchasing Deadline
Training & Assistance
FACILITIES
Administration of Facility Management
Maintenance & Repair Scheduling
SECURITY
Emergency Management Plan
Swipe (Proximity) Card Access System
Emergency Blue Strobe Lights/Sirens
Alice Protocol
Share 911
Security Cameras on Campus
School Resource Officers
Security Staff Assistants
Visitor Badge System
Cameras on Buses
Security Drills
Student Transportation Attendance System
EMERGENCY PREPAREDNESS
RISK MANAGEMENT
Staff Injuries
Visitor Injuries
Student Injuries
Property/Vehicle Losses
TRANSPORTATION
FOOD SERVICES
Start of New Year Procedures
Processing Lunch Applications
Collecting Negative Account Balances
Remitting Sales Tax
TECHNOLOGY SYSTEMS
Physical Security Over Technology Equipment
Security Over Data
Systems of Software & Applications
Network Protection – Internet Dangers
Network Protection – Internal Dangers
Electronic Communication Archiving
Web Content Filtering & Supervision
Network Storage Availability
INFORMATION MANAGEMENT
Acceptable Use
Securing of Information
APPENDIX I
Glossary of School Accounting Terms
Internal Control Questionnaire
APPENDIX II
Download as PDF
TECHNOLOGY SYSTEMS
Revision:
1
Last modified:
Dec 23, 2018
Remitting Sales Tax
Physical Security Over Technology Equipment
