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Principals’ Symposium August 05, 2013 Local School Accounting Department PowerPoint Presentation
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Principals’ Symposium August 05, 2013 Local School Accounting Department

Principals’ Symposium August 05, 2013 Local School Accounting Department

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Principals’ Symposium August 05, 2013 Local School Accounting Department

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  1. Principals’ Symposium August 05, 2013 Local School Accounting Department Presented by Michael Hudson, CPA Internal Auditor

  2. Cash Receipts • All money collected should be safeguarded: • Safe or Vault • Locked Drawer • Locked File Cabinet • Regularly Deposited in Bank ($25)

  3. Cash Receipts • All money collected should be receipted twice: • Teacher/Sponsor Receipt • Master Receipt

  4. Cash Receipts • Admission charges for public events: • Use of Pre-numbered Tickets Required • Report of Sale of Tickets Required

  5. Public Funds • Gate Receipts • Admission Charges/Fees • Parking • Concessions/Vending • Camps • Rental Charges/Fees

  6. Public Property • Land • Facilities • Equipment • Materials • Insurance • Utilities • Maintenance

  7. Ethics Commission No public official or public employee shall use or cause to be used equipment, facilities, time, materials, human labor, or other public property under his or her discretion or control for the private benefit or business benefit of the public official, public employee, or any other person.

  8. Other (Continued) • The Principal is Responsible for the Proper Handling of All Business Affairs of the School • The Bookkeeper Needs Time and a Place to do the Accounting Work of the school

  9. For any questions contact… Michael Hudson, CPA Internal Auditor mhudson1@mcpss.com (251) 221-4426