Developing a Procedures Manual

1. Developing a Procedures Manual SASBO, April 2010

2. Developing a Procedures Manual • Purchasing Manual • Local School Accounting Manual • Central Office Accounting Procedures Manual

3. What is the purpose of a procedures manual? To establish consistent and efficient methodology in business practices, applications and operations

4. Purchasing Manual Sets out the policies and procedures related to the procurement of goods and services for the district • District employees • Vendors/Contractors

5. Purchasing Manual Defines procedures related to: • CIS Funds • Purchasing Cards • Quotes for non-bid items • Competitive bid procedures • Service contracts • License and insurance requirements for vendors

6. Purchasing Manual • Inventory control • Disposal of surplus/obsolete property • Procedures for insurance claims • Forms www.madison.k12.al.us click departments-purchasing

7. Local School Accounting Manual • Guidelines and regulations pertaining to the handling of financial records for local schools under the supervision of the school district • Principal • Bookkeeper • School Employees • Support Organizations

8. Local School Accounting Manual The principalship carries with it the full responsibility for all financial matters relating to the school. It is imperative that the Principal gives his/her personal attention to the collection, expending, accounting for, and overall supervision of everything relating to financial affairs. The Principal has the responsibility for collecting and disbursing all monies in a manner approved by the Board of Education and in accordance with generally accepted accounting principles and procedures.

9. Guidelines and Regulations The Principal must be familiar with all policies of the Board of Education so that he/she will not permit practices which are contrary to policy. The Principal should work with those members of the central administration staff who have general supervision of particular functions. The Accounting Department or the Administrator for Business and Financial Affairs should be consulted if accounting problems are encountered.

10. Guidelines and Regulations The accounting manual relates to the keeping of school financial accounting records and should be viewed as a guide and reference in the daily operations of the school.

11. Guidelines and Regulations All money collected at the school for any purpose must be receipted and deposited in the school account. (Exceptions may be made for some fundraising activities conducted by parent-teacher organizations.)

12. Guidelines and Regulations The activity at the local school is summarized at the end of every month and compiled into monthly financial statements. The financial statements report on transactions that affect accounts throughout the month. These monthly financial statements are submitted to the Board of Education according to a scheduled date each month.

13. Guidelines and Regulations The monthly financial reports serve as the source of information necessary for the Principals to properly manage the schools. Because records are the basis of the monthly financial reports, it is essential that each school’s records are accurate, current, and they exhibit the true financial position of the school funds.

14. Local School Accounting Manual Contents • Legal Compliance • Receipting Money • Purchasing • Expenditures • Payroll • Budgeting/Financial Reporting

15. Local School Accounting Manual Contents • Camps • Fundraisers/Sales/Commissions • Extended Day Programs • Surplus Property www.madison.k12.al.us click departments-business-local school

16. Developing a Procedures Manual SASBO April, 2010