The Guide for Standard Operating Procedures and Internal Controls is a document that outlines the business practices that are approved by the Morris Hills Regional District Board of Education and administered by the Business Office. It is intended to be used as a reference manual by administrators, secretaries and any staff members that have Budgetary/Financial responsibilities. Its purpose is to provide an efficient control and accountability system that will help assure appropriate use of “Public Funds”. It must be understood that the principles of this manual are based on “Generally Accepted Accounting Principles” and rely on an assumption that individuals have a general understanding of the financial process of a school system. For this program to operate at optimum efficiency there must be a spirit of cooperation, teamwork and communication between the district staff and the Business Office.
This guide was compiled by collecting and reviewing all pertinent documents that relate to the functions of the Business Office, including:
•Job descriptions
•Board Policies
•State and Federal regulations
Various school district websites, and the New Jersey Association of School Business Officials website, in particular, their Guidance Document, were researched for models to guide in the preparation of this document. Employee interviews were conducted and included detailed explanations of the employees’ roles and responsibilities as it relates to their job descriptions, which were updated as necessary.
The Standard Operating Procedures will detail the practices and controls concerning:
¥ Accounting
¥ Cash management
¥ Budget development and administration
¥ Position control
¥ Purchasing
¥ Facilities
¥ Security
¥ Emergency preparedness
¥ Risk management
¥ Transportation
¥ Food services
¥ Technology systems
¥ Information management