ACCOUNTANT Date: 5/2/2007

Size: px
Start display at page:

Download "ACCOUNTANT Date: 5/2/2007"

Transcription

1 JOB DESCRIPTION ACCOUNTANT Date: 5/2/2007 QUALIFICATIONS: 1. Bachelor s Degree in accounting or in business administration with an accounting emphasis preferred 2. Knowledge of governmental fund accounting either through education or experience preferred 3. Familiarity with generally accepted accounting principles (GAAP) preferred 4. Proficiency in accounting procedures to keep records of the School District accurately and efficiently 5. Mastery of personal computers, ability to use accounting and payroll software required; knowledge of Microsoft software, i.e., Windows 95, Excel Spreadsheet, Microsoft Word, etc., highly preferred 6. Familiarity with general office skills, i.e., typing, filing, mailing 7. Demonstrated competence for assigned responsibilities 8. Experience in public contact work and/or educational setting preferred 9. Such additions to the above qualifications as the Board and administration may find appropriate and acceptable REPORTS TO: JOB GOAL: Coordinator of Business Services To keep accurate fiscal records for the District which will assist the Board of Trustees and administration in making decisions toward providing the best educational services possible with the financial resources available; to contribute to a positive school atmosphere by offering pleasant, accommodating services from the central office to parents, students, staff, and community patrons PERFORMANCE RESPONSIBILITITES: 1. Appreciates the worth and dignity of each individual and treat each one with respect and tolerance. 1

2 2. Conduct a strong central office public relations program to include courteous telephone procedure, service-oriented public contact, and pride in document production. 3. Coordinate with the Business Office staff on the day-to-day operations. Develop with the Coordinator of Business Services practices to assure good internal controls, proper transactions, and efficient service for the public. 4. Maintain a complete and systematic set of records of all financial transactions of the District, including the Payroll Fund, under the supervision of the Coordinator of Business Services. This would include recording all receipts, expenditures, and encumbrances to keep these funds in balance and operation within budgeted amounts. Funds will be assigned by the Coordinator of Business Services. District funds have included, but are not limited to, the following: General Fund, Special Revenue Fund, Debt Service Fund, Building Bund, Depreciation Reserve Fund, Food Service Fund, Internal Service Health Insurance Fund, Scholarship Trust Fund, Student Activity Fund, Payroll Agency Fund, Early Retirement Incentive Agency Fund, and Health Insurance Claims Agency Fund. 5. Using a computer workstation that is networked to the business office file server computer, post all pertinent information into the software for the general ledger, accounts payable, payroll, and fixed assets and, using this software, generate monthly financial statements and reports as may be required by the State Department of Education or requested by the Board of Trustees or Coordinator of Business Services. 6. Prepare monthly financial statements to report the status of budgeted revenues and expenditures. 7. Verify the reconcilement of bank statements to the general ledger cash balance of assigned funds after the Coordinator of Business Services reconciles the Districts bank statements. 8. Prepare a list of checks written on the assigned funds and submit the lists to the Coordinator of Business Services and the Board of Trustees. 9. Open and close accounting records as directed by state regulations and audit recommendations, including the reconciling of outstanding purchase orders and accounts payable. 10. Prepare yearly fiscal reports in coordination with other Business Office staff as required by the State Department of Education, Board of Trustees, and/or the Coordinator of Business Services. 11. Prepare all necessary correspondence and maintain appropriate files for each assigned fund. 2

3 12. Type, process and mail out purchase orders. 13. Open invoice mail, stamp the date received, and file all invoices/correspondence regarding billings or purchase orders. Research inquires about invoices, orders, past-due accounts, etc. 14. Compare each invoice against the corresponding purchase order, code each expenditure to the appropriate budget category, and forward the invoice to the District department or employee for approval of payment. 15. Process each invoice that is not correlated to a purchase order, code each expenditure to the appropriate budget category, and forward the invoice to the District department or employee for approval of payment. 16. Correspond with vendors as necessary regarding purchase orders, invoices, returns of merchandise, etc. 17. Assemble fund vouchers for payment, and prepare computerized checks with authorized signatures of Board officers as per Wyoming statues. 18. Mail checks to vendors after approval by the Board of Trustees. 19. Maintain appropriate files for all processed invoices, closed purchase orders, and paid warrants. 20. Prepare quarterly sales tax report as required by the State. 21. Maintain a current list of students eligible for free or reducedpriced lunches and forward copies of this information to each building secretary as appropriate. Inform the building secretary as quickly as possible after approval of a student for this program. Maintain accurate files for the District s Free and Reduced-Price Lunch Program. 22. Maintain detailed individual records for each state and Federal grant account under the direction of the Coordinator of Business Services. Prepare approved purchase orders, write checks to pay authorized bills, deposit money, and keep track of the balances of each individual grant. Order money as needed from grantors at the State level according to estimating monthly needs. Prepare quarterly statements for each grant as required by the State of Wyoming or Federal agencies. 23. Maintain and track fixed assets for district that meets GASB 34 requirements. 3

4 24. Prepare monthly payroll checks, payroll accounting reports, and State/Federal payroll reports such as Federal withholding tax, Social Security, Wyoming Retirement System, U.S. Department of Labor, Worker s Compensation, Unemployment Compensation, and the Internal Revenue Service. This will be done using approved time sheets for hourly employees and/or adjustments for salaried employees. All work will be reconciled and cross-checked for accuracy. 25. From the payroll information outlined in #21 above, forward authorized payments to insurance companies and to authorized payroll deduction companies for tax-sheltered annuities, credit unions, and dues to teacher associations. Maintain signed employee payroll deduction forms and employee pre-tax insurance information and arrange for an annual update by each employee. 26. Prepare State and Federal quarterly and annual payroll reports. Prepare annual W-2 forms for all District employees who are not contractors. Prepare annual 1099 forms for employees who are contractors. 27. Maintain on a monthly basis a cumulative record for each employee tracking all leave taken and/or earned. 28. Collect summer health/dental/vision life insurance premiums by the end of the school year from the school-term employees. 29. Report to local newspaper information on employee salaries/wages as required by Wyoming statue. 30. Maintain a record of all employee injuries for reporting requirements to Worker s Compensation, State of Wyoming and insurance company (ies). 31. Account for the Student Activity Fund by maintaining individual records for each fund account. This includes depositing receipts, writing authorized checks, entering transactions into the accounting software, and issuing monthly reports to the Board of Trustees and Coordinator of Business Services. 32. Attend special meetings for accountants sponsored by the State Department of Education, Social Security Administration, etc., as directed by the Coordinator of Business Services. 33. Maintain appropriate confidentiality when entrusted with personal information pertaining to staff members or students. 34. Maintain and orderly and organized office, labeled filing system and assembled report books to assist other who may need to find information in his/her absence. 35. Knowledge of and being prepared to act in accordance to district and school emergency procedures. 4

5 36. Participate in training and in-service programs as requested. 37. Follow District policies and procedures. 38.Perform such other duties as may be assigned by the Coordinator of Business Services. TERMS OF EMPLOYMENT: Employed at-will. Full-time twelve (12) months per year. Salary established annually by the Board of Trustees. Eligible for benefits as provided in Administrative Regulations/Operational Procedures. EVALUATION: Performance of this job will be evaluated annually Coordinator of Business Services. 5

1320 DUTIES OF SCHOOL BUSINESS ADMINISTRATOR/ BOARD SECRETARY. 1. A valid certificate as a School Business Administrator.

1320 DUTIES OF SCHOOL BUSINESS ADMINISTRATOR/ BOARD SECRETARY. 1. A valid certificate as a School Business Administrator. 1320/page 1 of 7 1320 DUTIES OF SCHOOL BUSINESS ADMINISTRATOR/ BOARD SECRETARY Qualifications 1. A valid certificate as a School Business Administrator. 2. Experience in educational administration, school

More information

BEDFORD PUBLIC SCHOOLS BUSINESS OFFICE PROCEDURES MANUAL

BEDFORD PUBLIC SCHOOLS BUSINESS OFFICE PROCEDURES MANUAL BEDFORD PUBLIC SCHOOLS BUSINESS OFFICE PROCEDURES MANUAL Revised 3-27-2014 TABLE OF CONTENTS Section 1: Section 2: Section 3: Section 4: Section 5: Section 6: Section 7: Section 8: Section 9: Cash Management

More information

ACCOUNTS PAYABLE CLERK Training Needs Assessment Evaluation Form. Personal/Position Information

ACCOUNTS PAYABLE CLERK Training Needs Assessment Evaluation Form. Personal/Position Information Personal/Position Information Name: Period Covered: Position: Reviewed by: Title: Position Start Date: Community: Region: Page 1 Instructions: The information contained in in this this evaluation is is

More information

PALOMAR COMMUNITY COLLEGE DISTRICT. Classification Title: Manager, Payroll

PALOMAR COMMUNITY COLLEGE DISTRICT. Classification Title: Manager, Payroll PALOMAR COMMUNITY COLLEGE DISTRICT Classification Title: Manager, Payroll Department: Payroll Staff Category: Administrative Association (Classified Administrator) FLSA Status: Exempt Salary Range: 55

More information

--Inputs and posts journal vouchers to the general ledger; prepares month-end closing journal entries.

--Inputs and posts journal vouchers to the general ledger; prepares month-end closing journal entries. H23711, page 1 Nothing in this job description restricts management's right to assign or reassign duties and responsibilities to this job at any time. DUTIES This is a non-career, term job with the Metropolitan

More information

FINANCIAL POLICIES INDEX

FINANCIAL POLICIES INDEX FINANCIAL POLICIES INDEX Page Accounts Payable 2 Cash Receipts 6 Credit Cards 9 General Ledger Adjustments 10 Fixed Asset 11 Payroll Tax Reporting 13 Travel Reimbursement 14 Handling Mail 15 1 Accounts

More information

Accounting Specialist Bismarck Parks and Recreation District Bismarck, North Dakota

Accounting Specialist Bismarck Parks and Recreation District Bismarck, North Dakota Accounting Specialist Bismarck Parks and Recreation District Bismarck, North Dakota The Bismarck Parks and Recreation District is accepting applications for a full-time Accounting Specialist. This position

More information

Audit Guidelines. The Annual Church Audit. by Dan Busby. Key Concepts. Idea! Use this document as a checklist for your annual audit.

Audit Guidelines. The Annual Church Audit. by Dan Busby. Key Concepts. Idea! Use this document as a checklist for your annual audit. The Annual Church Audit by Dan Busby Audit Guidelines Church board members have a long list of responsibilities. Among these is the responsibility for the money that flows through the church. Included

More information

The policy and procedural guidelines contained in this handbook are designed to:

The policy and procedural guidelines contained in this handbook are designed to: BASIC POLICY STATEMENT The Mikva Challenge is committed to responsible financial management. The entire organization including the board of directors, administrators, and staff will work together to make

More information

GRANT RECEIVABLES. A grant expenditure is incurred. A grant revenue is recorded when the check is received. (consider recording a receivable)

GRANT RECEIVABLES. A grant expenditure is incurred. A grant revenue is recorded when the check is received. (consider recording a receivable) FALL ASBO 2011 BALANCE SHEET ACCOUNTS GRANT RECEIVABLES EXPENDITURE A grant expenditure is incurred. REVENUE A grant revenue is recorded when the check is received. (consider recording a receivable) There

More information

Training and Skills Required to Become an Accountant

Training and Skills Required to Become an Accountant Marina Coast Water District August 2011 ACCOUNTANT I/II DEFINITION Under general direction of the Director of Administrative Services, performs detailed professional accounting, administrative and technical

More information

To the Rector, Wardens and Vestry of (Church Name; Church Address; City and Zip)

To the Rector, Wardens and Vestry of (Church Name; Church Address; City and Zip) Section B. Sample Audit Committee Certificate Date To the Rector, Wardens and Vestry of (Church Name; Church Address; City and Zip) Subject: (Audit Year) Audit of (Church Name) We have inspected the statement

More information

2. Knowledge of computerized systems with a proficiency in Microsoft Office products and advanced knowledge of Excel.

2. Knowledge of computerized systems with a proficiency in Microsoft Office products and advanced knowledge of Excel. ACCOUNTANT A. QUALIFICATIONS: 1. Experience as a general ledger accountant. 2. Knowledge of computerized systems with a proficiency in Microsoft Office products and advanced knowledge of Excel. 3. Bachelor

More information

CARRIAGE MUSEUM OF AMERICA ACCOUNTING POLICIES AND PROCEDURES MANUAL. February 2014

CARRIAGE MUSEUM OF AMERICA ACCOUNTING POLICIES AND PROCEDURES MANUAL. February 2014 CARRIAGE MUSEUM OF AMERICA ACCOUNTING POLICIES AND PROCEDURES MANUAL February 2014 I. Introduction The purpose of this manual is to describe all accounting policies and procedures currently in use at The

More information

Fiscal Procedure Sequence page number

Fiscal Procedure Sequence page number Table of Contents Fiscal Procedure Sequence page number Treasurer Responsibilities Maintenance of General Ledger Financial Statements Financial Signature/Review Policy Insurance Protection Payroll Procedures

More information

GLOSSARY the terms below are to be interpreted as follows wherever they appear in the classification specification:

GLOSSARY the terms below are to be interpreted as follows wherever they appear in the classification specification: STATE OF OHIO (DAS) CLASSIFICATION SPECIFICATION CLASSIFICATION SERIES Financial Analyst MAJOR AGENCIES All Agencies 1 OF 11 SERIES NUMBER 6656 EFFECTIVE 07/26/2015 SERIES PURPOSE The purpose of the financial

More information

Senior Accountant Position Description Housing Resources Group (HRG)

Senior Accountant Position Description Housing Resources Group (HRG) Senior Accountant Position Description Housing Resources Group (HRG) Position Type: 40 hours per week, exempt Reports to: Controller Basic Responsibilities: Initiate, manage and assist with and complete

More information

Executive - Salary Guide

Executive - Salary Guide Salary Guide Executive - Salary Guide Chief Financial Officer $138,000 to $250,000+ Highest ranking financially-oriented position within a company. Responsibilities include overall financial control and

More information

FINANCIAL MANAGEMENT POLICIES AND PROCEDURES

FINANCIAL MANAGEMENT POLICIES AND PROCEDURES FINANCIAL MANAGEMENT POLICIES AND PROCEDURES 1. GENERAL PURPOSE The purpose of these policies is to establish guidelines for developing financial goals and objectives, making financial decisions, reporting

More information

How To Manage A Corporation

How To Manage A Corporation Western Climate Initiative, Inc. Accounting Policies and Procedures Adopted May 8, 2013 WESTERN CLIMATE INITIATIVE, INC ACCOUNTING POLICIES AND PROCEDURES Adopted May 8, 2013 Table of Contents I. Introduction...

More information

Certified Administrator of School Finance and Operations (SFO )

Certified Administrator of School Finance and Operations (SFO ) ASBO International Certified Administrator of School Finance and Operations (SFO ) Practice Questions for Preparation of the SFO Certification Exam Part 1: Accounting www.asbointl.org/certification Practice

More information

UNIVERSITY OF NEVADA, RENO PARKING AND TRANSPORTATION SERVICES Internal Audit Report July 1, 2011 through June 30, 2013

UNIVERSITY OF NEVADA, RENO PARKING AND TRANSPORTATION SERVICES Internal Audit Report July 1, 2011 through June 30, 2013 UNIVERSITY OF NEVADA, RENO PARKING AND TRANSPORTATION SERVICES Internal Audit Report July 1, 2011 through June 30, 2013 GENERAL OVERVIEW The University of Nevada, Reno (UNR) Parking and Transportation

More information

Guidelines for Congregations Internal Control Best Practices

Guidelines for Congregations Internal Control Best Practices Guidelines for Congregations Internal Control Best Practices A resource provided by the Office of the Treasurer of the Evangelical Lutheran Church in America Congregations should establish and maintain

More information

Chapter Thirteen: General Ledger

Chapter Thirteen: General Ledger Chapter Thirteen: General Ledger A. Journal Entries Page 1 Month End File In preparation for the month end process, a month end file is maintained throughout the month. This file contains all the supporting

More information

RECORDS RETENTION AND DISPOSITION SCHEDULE AMENDMENT NORTH CAROLINA COMMUNITY COLLEGE SYSTEM COLLEGES IN THE COMMUNITY COLLEGE SYSTEM

RECORDS RETENTION AND DISPOSITION SCHEDULE AMENDMENT NORTH CAROLINA COMMUNITY COLLEGE SYSTEM COLLEGES IN THE COMMUNITY COLLEGE SYSTEM RECORDS RETENTION AND DISPOSITION SCHEDULE AMENDMENT NORTH CAROLINA COMMUNITY COLLEGE SYSTEM Amend the records retention and disposition schedule approved August 1, 2002 by revising Item 45536, Item 45545

More information

5:31-7 Appendix B LOCAL AUTHORITIES - ACCOUNTING AND AUDITING IF ANY ARE NOT APPLICABLE, INSERT N/A AS YOUR ANSWER. FIRE DISTRICT YEAR UNDER AUDIT

5:31-7 Appendix B LOCAL AUTHORITIES - ACCOUNTING AND AUDITING IF ANY ARE NOT APPLICABLE, INSERT N/A AS YOUR ANSWER. FIRE DISTRICT YEAR UNDER AUDIT 5:31-7 Appendix B LOCAL AUTHORITIES - ACCOUNTING AND AUDITING AUDIT QUESTIONNAIRE FOR FIRE DISTRICT AUDITS EACH QUESTION MUST BE ANSWERED. PLEASE CIRCLE YES OR NO. IF ANY ARE NOT APPLICABLE, INSERT N/A

More information

CHAPTER 7 General Journal Entries

CHAPTER 7 General Journal Entries CHAPTER 7 Journal Entries Table of Contents Section - Page INTRODUCTION 1-1 GENERAL FUND JOURNAL ENTRIES 2-1 Opening Entry...2-1 Budget Entries...2-2 Budget Entries Modifications...2-2 Revenues Property

More information

TABLE OF CONTENTS CHAPTER 9

TABLE OF CONTENTS CHAPTER 9 TABLE OF CONTENTS CHAPTER 9 Purpose...1 Balance Sheet Accounts...1 Assets...1 Cash...1 Accounts Receivable...2 Accounts Receivable Allowances...4 Loans and Notes Receivable...4 Loans and Notes Allowances...5

More information

Study Guide - Final Exam Accounting I

Study Guide - Final Exam Accounting I Study Guide - Final Exam Accounting I True/False Indicate whether the sentence or statement is true or false. 1. Entries in a sales journal affect account balances in both the accounts receivable ledger

More information

STATE OF NEVADA Department of Administration Division of Human Resource Management CLASS SPECIFICATION TITLE GRADE EEO-4 CODE

STATE OF NEVADA Department of Administration Division of Human Resource Management CLASS SPECIFICATION TITLE GRADE EEO-4 CODE STATE OF NEVADA Department of Administration Division of Human Resource Management CLASS SPECIFICATION TITLE GRADE EEO-4 CODE ACCOUNTANT TECHNICIAN III 34 C 7.140 SERIES DISCUSSION Positions allocated

More information

CHAPTER II GENERAL LEDGER ACCOUNTS

CHAPTER II GENERAL LEDGER ACCOUNTS CHAPTER II GENERAL LEDGER ACCOUNTS A general ledger is basic to an accounting system. The General Ledger of a fund is a summary record containing the balance of assets, liabilities, deferred revenues,

More information

FINANCIAL MANAGEMENT POLICIES AND PROCEDURES

FINANCIAL MANAGEMENT POLICIES AND PROCEDURES FINANCIAL MANAGEMENT POLICIES AND PROCEDURES SAMPLE 1. GENERAL PURPOSE The purpose of these policies is to establish guidelines for developing financial goals and objectives, making financial decisions,

More information

Table of Contents. DATE July 2014

Table of Contents. DATE July 2014 Table of Contents Overview...2 Payroll Administration and Responsibility... 2 CIPPS Payroll Statistics... 2 History of CIPPS... 2 State Administered Benefit Programs... 3 Management s Responsibility for

More information

FINANCE COMMITTEE PROCEDURES. Audit Process. Cash Handling

FINANCE COMMITTEE PROCEDURES. Audit Process. Cash Handling 1 FINANCE COMMITTEE PROCEDURES Audit Process 1. Internal audits are conducted once a year. 2. The bookkeeper will provide the following information: bank statements, prior year vouchers, and access to

More information

Job Description. Accounts Receivable Clerk

Job Description. Accounts Receivable Clerk Job Description 5/30/2005 Page 1 PURPOSE OF THE POSITION (The main reason for the position, in what context and what is the overall end result) The is responsible for providing financial, administrative

More information

Interstate Commission for Adult Offender Supervision

Interstate Commission for Adult Offender Supervision 1 I. Authority The Executive Committee is vested with the power to adopt a policy on behalf of the Interstate Commission during periods when the Interstate Commission is not in session. The Executive Committee

More information

City of Moreno Valley Date Adopted: April 6, 2007 CLASS SPECIFICATION Financial Operations Division Manager

City of Moreno Valley Date Adopted: April 6, 2007 CLASS SPECIFICATION Financial Operations Division Manager City of Moreno Valley Date Adopted: April 6, 2007 CLASS SPECIFICATION Financial Operations Division Manager GENERAL PURPOSE Under general direction, manages the Finance and Accounting division of the Finance

More information

Paw Paw Public Schools. Business Office. Procedures Manual

Paw Paw Public Schools. Business Office. Procedures Manual Paw Paw Public Schools Business Office Procedures Manual Updated August 2013-1 - TABLE OF CONTENTS Section 1 General Section 2 Cash Management Section 3 Expenditures Purchasing Section 4 Expenditures Accounts

More information

The Business Center Handbook

The Business Center Handbook 201-201 The Business Center Handbook Revised /201 The Business Center Handbook The Business Center at Education Service Center Region utilizes a business model that streamlines and facilitates sound business

More information

IMMANUEL COLLEGE JOB DESCRIPTION. Classification: Grade 3 Lutheran Schools Enterprise Agreement 2012

IMMANUEL COLLEGE JOB DESCRIPTION. Classification: Grade 3 Lutheran Schools Enterprise Agreement 2012 IMMANUEL COLLEGE JOB DESCRIPTION Title: Finance Officer Payroll & Accounting Classification: Grade 3 Lutheran Schools Enterprise Agreement 2012 Tenure: Ongoing, full-time 1. Summary of the broad purpose

More information

SUMMARY OF CORRECTIVE ACTION FOR SEGREGATION OF DUTIES AUDIT ISSUES

SUMMARY OF CORRECTIVE ACTION FOR SEGREGATION OF DUTIES AUDIT ISSUES SUMMARY OF CORRECTIVE ACTION FOR SEGREGATION OF DUTIES AUDIT ISSUES CASH MANAGEMENT I. Checks a. All checks are restrictively endorsed, using the endorsement stamp maintained by the building secretary.

More information

Important Disclaimer. Copyright Information

Important Disclaimer. Copyright Information Important Disclaimer This checklist is provided to assist churches in fulfilling the requirement of Book of Order provision G-10.0400, 4, d. The Book of Order does not require that the annual review of

More information

Example Accounting/Financial Policies

Example Accounting/Financial Policies Example Accounting/Financial Policies TABLE OF CONTENTS INTERNAL CONTROLS... 2 ACCESS TO RECORDS BY MEMBERS... 3 ACCOUNTING COMPUTER FILE BACK-UP PROCEDURE... 3 ACCOUNTING METHOD... 3 AUDIT COMMITTEE...

More information

SAMPLE FINANCIAL PROCEDURES MANUAL

SAMPLE FINANCIAL PROCEDURES MANUAL SAMPLE FINANCIAL PROCEDURES MANUAL Approved by (organization s) Board of Directors on (date) I. GENERAL 1. The Board of Directors formulates financial policies, delegates administration of the financial

More information

Capital Area Council of Governments FY 2015 Cost Allocation Plan

Capital Area Council of Governments FY 2015 Cost Allocation Plan Capital Area Council of Governments FY 2015 Cost Allocation Plan The Capital Area Council of Governments uses the cost allocation method prescribed in OMB Circular A 87, Department of Health and Human

More information

Accounting ACCOUNTING. 2015-16 Sacramento City 37 College Catalog 37. Degree: A.S. Accounting

Accounting ACCOUNTING. 2015-16 Sacramento City 37 College Catalog 37. Degree: A.S. Accounting ACCT Degree: A.S. Certificates of Achievement: Clerk Full Charge Bookkeeper Associate in Science Degree The degree is designed for students planning to seek accounting positions in business, industry,

More information

JOB READY ASSESSMENT BLUEPRINT ACCOUNTING-BASIC - PILOT. Test Code: 4100 Version: 01

JOB READY ASSESSMENT BLUEPRINT ACCOUNTING-BASIC - PILOT. Test Code: 4100 Version: 01 JOB READY ASSESSMENT BLUEPRINT ACCOUNTING-BASIC - PILOT Test Code: 4100 Version: 01 Specific Competencies and Skills Tested in this Assessment: Journalizing Apply the accounting equation to journalize

More information

ACCOUNTING POLICIES AND PROCEDURES SAMPLE MANUAL

ACCOUNTING POLICIES AND PROCEDURES SAMPLE MANUAL (Name of Organization & logo) ACCOUNTING POLICIES AND PROCEDURES SAMPLE MANUAL (Date) Note: this sample manual is designed for nonprofit organizations with the following staff involved with accounting

More information

Introduction to Disbursement Services

Introduction to Disbursement Services Introduction to Disbursement Services Purpose Disbursement Services is a service unit within the University business organization, reporting to the Controller. The department's responsibility is to monitor,

More information

Audit of Cash Balances

Audit of Cash Balances Audit of Cash Balances Chapter 23 2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 23-1 Learning Objective 1 Show the relationship of cash in the bank to the various transaction

More information

ACCOUNTING DICTIONARY

ACCOUNTING DICTIONARY ACCOUNTING DICTIONARY A Account a record summarizing all the information pertaining to a single item in the accounting equation Account balance the amount in an account Account number the number assigned

More information

Internal Service Funds

Internal Service Funds SECTION II- SPECIFIC COMPLIANCE PROPRIETARY FUNDS FUND 70 INTERNAL SERVICE FUNDS Internal Service Funds Districts should use internal service funds to account for the financing of goods or services provided

More information

CHAPTER 4 EFFECTIVE INTERNAL CONTROLS OVER PAYROLL

CHAPTER 4 EFFECTIVE INTERNAL CONTROLS OVER PAYROLL CHAPTER 4 EFFECTIVE INTERNAL CONTROLS OVER PAYROLL INTRODUCTION AND LEARNING OBJECTIVES Every organization, including governments, require employees to assist in meeting their goals and objectives. The

More information

Class 1-Permanent Record

Class 1-Permanent Record Campus: District Department: Fiscal Services Classification Length of Retention for Class 3 records Supervisor of Destruction 1 = Permanent Record A = Upon acceptance of District Audit 1 = District Designee

More information

Job Description. Comptroller

Job Description. Comptroller Job Description 5/30/2005 Page 1 PURPOSE OF THE POSITION (The main reason for the position, in what context and what is the overall end result) The is responsible for maintaining financial, accounting,

More information

UNITED STATES BANKRUPTCY COURT NORTHERN & EASTERN DISTRICTS OF TEXAS REGION 6 MONTHLY OPERATING REPORT

UNITED STATES BANKRUPTCY COURT NORTHERN & EASTERN DISTRICTS OF TEXAS REGION 6 MONTHLY OPERATING REPORT ACCRUAL BASIS JUDGE: UNITED STATES BANKRUPTCY COURT NORTHERN & EASTERN DISTRICTS OF TEXAS REGION 6 MONTHLY OPERATING REPORT MONTH ENDING: MONTH YEAR IN ACCORDANCE WITH TITLE 28, SECTION 1746, OF THE UNITED

More information

Chapter 8 Cash Disbursements and Checks

Chapter 8 Cash Disbursements and Checks Chapter 8 Cash Disbursements and Checks All disbursements from internal funds must be in the form of approved pre-numbered checks, with the exception of disbursements from change funds. Internal funds

More information

ACCOUNTING ASSISTANT I Finance Department. $4004.42 -$4867.33 Monthly Salary. APPLICATION CLOSING DATE: August 8, 2014

ACCOUNTING ASSISTANT I Finance Department. $4004.42 -$4867.33 Monthly Salary. APPLICATION CLOSING DATE: August 8, 2014 ACCOUNTING ASSISTANT I Finance Department $4004.42 -$4867.33 Monthly Salary APPLICATION CLOSING DATE: August 8, 2014 If you are interested in pursuing this exciting career opportunity, there are three

More information

CHAPTER 9 Information Unique to Each Fund

CHAPTER 9 Information Unique to Each Fund CHAPTER 9 Information Unique to Each Fund Table of Contents Section - Page INTRODUCTION 1 1 THE GENERAL FUND 2 1 ASSOCIATED STUDENT BODY FUND (ASB) 3 1 Introduction...1 Accounting Methods and Procedures...2

More information

CHAPTER 7 General Journal Entries

CHAPTER 7 General Journal Entries CHAPTER 7 Journal Entries Table of Contents Section Page INTRODUCTION 1 1 GENERAL FUND JOURNAL ENTRIES 2 1 Opening Entry... 1 Budget Entries... 2 Budget Entries Modifications... 2 Revenues Property Tax...

More information

Tahoe Donner Association Job Description

Tahoe Donner Association Job Description Job Title: Accounting Technician II Job Code: 706 Department: Accounting Reports to: Accounting Manager FLSA Status: Nonexempt Class Code: 8810 Salary Level: Hourly 17 Pay Range: $16.37 21.34 File Name:

More information

BDO Consulting. Segregation of Duties Checklist

BDO Consulting. Segregation of Duties Checklist BDO Consulting Segregation of Duties Checklist August 2009 BDO Consulting s Fraud Prevention practice is pleased to present the 2009 Segregation of Duties Checklist. We have developed this tool to assist

More information

WEF RECORDS MANAGEMENT POLICY Approved: August 2006; July 23, 2009

WEF RECORDS MANAGEMENT POLICY Approved: August 2006; July 23, 2009 A. GENERAL POLICY STATEMENT WEF RECORDS MANAGEMENT POLICY Approved: August 2006; July 23, 2009 The primary purpose of the Water Environment Federation (WEF ) record management policy is to properly identify

More information

CLASSIFICATION SPECIFICATION FINANCIAL ANALYST

CLASSIFICATION SPECIFICATION FINANCIAL ANALYST 0729 CLASSIFICATION SPECIFICATION FINANCIAL ANALYST GENERAL DESCRIPTION Provides complex technical support to the organization in the area of governmental accounting, grants and contracts with sub-recipient

More information

RECORD RETENTION AND DESTRUCTION POLICY

RECORD RETENTION AND DESTRUCTION POLICY RECORD RETENTION AND DESTRUCTION POLICY 1. PURPOSE: The purpose of this Record Retention and Destruction Policy ( The Policy ) is to ensure that The Minerals, Metals & Materials Society (the Society )

More information

NONPROFIT FINANCIAL MANAGEMENT SELF ASSESSMENT TOOL

NONPROFIT FINANCIAL MANAGEMENT SELF ASSESSMENT TOOL NONPROFIT FINANCIAL MANAGEMENT SELF ASSESSMENT TOOL I. Financial Planning/Budget Systems 1. Organization has a comprehensive annual budget which includes all sources and uses of funds for all aspects of

More information

Consider Approval of Revised Position Description for Payroll Specialist

Consider Approval of Revised Position Description for Payroll Specialist May 4, 2016 Item #13 TO: Board of Directors FROM: SUBJECT: Steve L. Rosenberg Director of Finance and Administration DW Debbie Williams Director of Human Resources Consider Approval of Revised Position

More information

ACC207 Computerized Accounting Administration Outline

ACC207 Computerized Accounting Administration Outline ACC207 Computerized Accounting Administration Outline Course Information Organization Mercer County Community College Course Number ACC 207 Credits 3 Description Introduction to general ledger accounting

More information

7.2.0 Appropriate Level of Fund Balance

7.2.0 Appropriate Level of Fund Balance NUMBER PRACTICES AGENDA DATES 2.9.0 Capitalization of Fixed Assets 11/14/2007 2.11.0 Investment Management 11/14/2007 2.13.0 Capital Expenditure 11/14/2007 2.14.0 Debt Service Payment Settlement 11/14/2007

More information

SCOPE OF WORK FOR PERFORMING INTERNAL CONTROL AND STATUTORY/REGULATORY COMPLIANCE AUDITS FOR RECIPIENTS OF SPECIAL MUNICIPAL AID

SCOPE OF WORK FOR PERFORMING INTERNAL CONTROL AND STATUTORY/REGULATORY COMPLIANCE AUDITS FOR RECIPIENTS OF SPECIAL MUNICIPAL AID SCOPE OF WORK FOR PERFORMING INTERNAL CONTROL AND STATUTORY/REGULATORY COMPLIANCE AUDITS FOR RECIPIENTS OF SPECIAL MUNICIPAL AID State of New Jersey Department of Community Affairs Division of Local Government

More information

Woodinville Fire and Life Safety District

Woodinville Fire and Life Safety District Woodinville Fire and Life Safety District Class Title: FLSA: Bargaining Unit: Finance Manager Exempt Non-Represented BASIC FUNCTION: Serves as a member of the District management team and as the District

More information

Job Description. Finance Officer

Job Description. Finance Officer Job Description 5/30/2005 Page 1 PURPOSE OF THE POSITION (The main reason for the position, in what context and what is the overall end result) The is responsible for maintaining financial, accounting,

More information

Vidor Independent School District Grants Management Procedures

Vidor Independent School District Grants Management Procedures Vidor Independent School District Grants Management Procedures 1 Table of Contents Staff Directory 3 Current Year Grants 3 General Guidelines 3 Responsibilities of Grant Management 4 Staff Responsibilities

More information

[LSC Name] Items Needed for Internal Audit [Audited as of Date]

[LSC Name] Items Needed for Internal Audit [Audited as of Date] Items Needed for Internal Audit [Audited as of Date] The following items should be available in preparation for your internal audit: 1. General ledger for the last complete fiscal year and year to date

More information

The Chattahoochee Nature Center has an immediate job opening for a full-time Bookkeeper/Office Administrator.

The Chattahoochee Nature Center has an immediate job opening for a full-time Bookkeeper/Office Administrator. The Chattahoochee Nature Center has an immediate job opening for a full-time Bookkeeper/Office Administrator. The Chattahoochee Nature Center is a not-for-profit environmental organization established

More information

PAYROLL AND BENEFITS PROCESSING MANAGER, JC #651, (Classified Management) Integrated Administrator/Manager Salary Range C13, District Services

PAYROLL AND BENEFITS PROCESSING MANAGER, JC #651, (Classified Management) Integrated Administrator/Manager Salary Range C13, District Services PAYROLL AND BENEFITS PROCESSING MANAGER, JC #651, (Classified Management) Integrated Administrator/Manager Salary Range C13, District Services DEFINITION To plan, organize, coordinate, manage, control

More information

KANSAS CITY, MISSOURI RESPONSES TO THE FISCAL YEAR 2013 AUDIT MANAGEMENT LETTER

KANSAS CITY, MISSOURI RESPONSES TO THE FISCAL YEAR 2013 AUDIT MANAGEMENT LETTER KANSAS CITY, MISSOURI RESPONSES TO THE FISCAL YEAR 2013 AUDIT MANAGEMENT LETTER Material Weaknesses (0) No material weaknesses were reported for FY 2013. Significant Deficiencies (1) Grant Receivable Accounting

More information

Guidelines for Congregations Internal Control Best Practices

Guidelines for Congregations Internal Control Best Practices Guidelines for Congregations Internal Control Best Practices A resource provided by the Office of the Treasurer of the Evangelical Lutheran Church in America In order to exercise good stewardship and care

More information

Class Specification Accounts Payable/ Receivable Supervisor

Class Specification Accounts Payable/ Receivable Supervisor Class Specification Accounts Payable/ Receivable Supervisor Summary Statement: The purpose of this position is to Supervise the Accounts Payable Division or Accounts Receivable Division of the Finance

More information

FBLA: ACCOUNTING I. Competency: Journalizing

FBLA: ACCOUNTING I. Competency: Journalizing Competency: Journalizing 1. Prepare a multi-column journal for recording data. 2. Record transactions such as accounts receivables and accounts payables in appropriate journals. 3. Journalize or record

More information

DOUGLAS COUNTY SCHOOL DISTRICT Human Resources Insurance Benefits Coordinator

DOUGLAS COUNTY SCHOOL DISTRICT Human Resources Insurance Benefits Coordinator DOUGLAS COUNTY SCHOOL DISTRICT Human Resources Insurance Benefits Coordinator FUNCTION Performs technical and clerical support work of moderate difficulty with accuracy, thoroughness and timeliness. Required

More information

A Municipal Checklist for Internal Control-Part I, Cash Controls

A Municipal Checklist for Internal Control-Part I, Cash Controls A Municipal Checklist for Internal Control-Part I, Cash Controls I. General Internal Control & Banking 1 Is a professional (independent) audit done annually? 2 If you have an annual audit was the most

More information

Luna Community College 2012-2015

Luna Community College 2012-2015 Luna Community College 2012-2015 Accounting Curriculum Profile CONTENT Program Goals Degree/Certificate Requirements Course Descriptions and Outcomes Assessment Standard Requirements for Course Syllabus

More information

10-1. Auditing Business Process. Objectives Understand the Auditing of the Enteties Business. Process

10-1. Auditing Business Process. Objectives Understand the Auditing of the Enteties Business. Process 10-1 Auditing Business Process Auditing Business Process Objectives Understand the Auditing of the Enteties Business Process Identify the types of transactions in different Business Process Asses Control

More information

Statewide Health Benefits Interface

Statewide Health Benefits Interface Statewide Health Benefits Interface The Health Benefits Interface converts data from the Central Payroll System into NCAS posting transactions for all agencies that elect to participate in the automated

More information

SECTION 2.05 IMPREST CHECKING ACCOUNTS Contact: Accounting @ Extension 4170

SECTION 2.05 IMPREST CHECKING ACCOUNTS Contact: Accounting @ Extension 4170 SECTION 2.05 IMPREST CHECKING ACCOUNTS Contact: Accounting @ Extension 4170 A. Overview Imprest checking accounts are District-owned bank accounts operated by schools and departments. These accounts are

More information

A SPECIAL REPORT FOR THE SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS ON THE UNIVERSITY OF HOUSTON

A SPECIAL REPORT FOR THE SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS ON THE UNIVERSITY OF HOUSTON Table of Contents THE UNIVERSITY OF HOUSTON State Auditor s Report... 1 Current Funds Balance Sheet at August 31, 1996... 5 Statement of Current Funds Expenditures for the Fiscal Year Ended August 31,

More information

A Assets and Other Debits: Code and Definitions 2-A-1. B Liabilities and Other Credits: Code and Definitions 2-B-1

A Assets and Other Debits: Code and Definitions 2-A-1. B Liabilities and Other Credits: Code and Definitions 2-B-1 Section: Chapter Contents Date: June 006 Section Page A Assets and Other Debits: Code and Definitions -A-1 B Liabilities and Other Credits: Code and Definitions -B-1 NOTE 1: In order to maintain uniformity

More information

Overview of Governmental Accounting, Budgeting, Contracts/Purchasing, Accounts Payable and Treasury

Overview of Governmental Accounting, Budgeting, Contracts/Purchasing, Accounts Payable and Treasury Overview of Governmental Accounting, Budgeting, Contracts/Purchasing, Accounts Payable and Treasury Course Instructors Al Friedrich, Office of the Auditor-Controller Paul Lewis, CAO Budget and Analysis

More information

Purpose. This accounting policy documents authoritative literature for the accounting treatment of accounts payable and accrued expenses.

Purpose. This accounting policy documents authoritative literature for the accounting treatment of accounts payable and accrued expenses. 1. Title 2. Policy Accounts Payable and Accrued Expenses Sec. 1 Sec. 2 Sec. 3 Sec. 4 Sec. 5 Policy Statement. The accrual basis of accounting should be utilized in measuring financial position and operating

More information

DOCUMENT RETENTION AND DESTRUCTION POLICY

DOCUMENT RETENTION AND DESTRUCTION POLICY DOCUMENT RETENTION AND DESTRUCTION POLICY I. Purpose This policy provides for the systematic review, retention, and destruction of documents received or created by [ORGANIZATION NAME] in connection with

More information

AUDIT REPORT of DUBOIS AREA SCHOOL DISTRICT. DuBois, Pennsylvania A.U.N. 1-06-17-200-3. For The Year Ended June 30, 2013

AUDIT REPORT of DUBOIS AREA SCHOOL DISTRICT. DuBois, Pennsylvania A.U.N. 1-06-17-200-3. For The Year Ended June 30, 2013 AUDIT REPORT of DUBOIS AREA SCHOOL DISTRICT DuBois, Pennsylvania A.U.N. 1-06-17-200-3 For The Year Ended June 30, 2013-1 - TABLE OF CONTENTS Page Number Independent Auditor's Report 4 Management's Discussion

More information

CHAPTER 9 Information Unique to Each Fund

CHAPTER 9 Information Unique to Each Fund CHAPTER 9 Information Unique to Each Fund Table of Contents Page INTRODUCTION... 1 GENERAL FUND... 1 ASSOCIATED STUDENT BODY FUND (ASB)... 2 Introduction... 2 Associated Student Body Moneys... 2 Trust

More information

GENERAL INSTRUCTIONS: ANNUAL FINANCIAL REPORT (CNPweb) National School Lunch, School Breakfast Programs 1/09

GENERAL INSTRUCTIONS: ANNUAL FINANCIAL REPORT (CNPweb) National School Lunch, School Breakfast Programs 1/09 GENERAL INSTRUCTIONS: ANNUAL FINANCIAL REPORT (CNPweb) National School Lunch, School Breakfast Programs 1/09 These are general guidelines for the online Annual Financial Report (AFR), explaining only the

More information

INSTRUCTIONS FOR PREPARATION OF DEBTOR'S CHAPTER 11 MONTHLY OPERATING REPORT INDIVIDUAL AND INDIVIDUAL WITH A SOLE-PROPRIETORSHIP

INSTRUCTIONS FOR PREPARATION OF DEBTOR'S CHAPTER 11 MONTHLY OPERATING REPORT INDIVIDUAL AND INDIVIDUAL WITH A SOLE-PROPRIETORSHIP U.S. Department of Justice Office of the United States Trustee INSTRUCTIONS FOR PREPARATION OF DEBTOR'S CHAPTER 11 MONTHLY OPERATING REPORT INDIVIDUAL AND INDIVIDUAL WITH A SOLE-PROPRIETORSHIP Debtors-in-Possession

More information

1. A set of procedures for controlling cash payments by preparing and approving vouchers before payments are made is known as a voucher system.

1. A set of procedures for controlling cash payments by preparing and approving vouchers before payments are made is known as a voucher system. Accounting II True/False Indicate whether the sentence or statement is true or false. 1. A set of procedures for controlling cash payments by preparing and approving vouchers before payments are made is

More information

FINANCE OFFICER Training Needs Assessment Evaluation Form. Personal/Position Information

FINANCE OFFICER Training Needs Assessment Evaluation Form. Personal/Position Information Personal/Position Information Name: Period Covered: Position: Reviewed by: Title: Position Start Date: Community: Region: Instructions: The information contained in this evaluation is strictly confidential.

More information

Audit Guide for Consulting Services Cost Rates. March 11, 2015

Audit Guide for Consulting Services Cost Rates. March 11, 2015 Audit Guide for Consulting Services Cost Rates March 11, 2015 Columbus Regional Airport Authority Audit Guide for Consulting Services Cost Rates TABLE OF CONTENTS: History... 3 Page Purpose and Objectives...

More information

1. SEGREGATION OF DUTIES IS ESSENTIAL

1. SEGREGATION OF DUTIES IS ESSENTIAL The way a church handles money can present a positive or negative witness. Churches need to be diligent in handling money to encourage integrity and positive Biblical stewardship. Every step should be

More information

FC: FC215 PC: 890 BU: 31(AFSCME) FLSA: Exempt Revised: June 2015

FC: FC215 PC: 890 BU: 31(AFSCME) FLSA: Exempt Revised: June 2015 MANAGER OF ACCOUNTING FC: FC215 PC: 890 PB: I BU: 31(AFSCME) FLSA: Exempt Revised: June 2015 Class specifications are intended to present a descriptive list of the range of duties performed by employees

More information