Administrative Standard Operating Procedure

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Parry, Business Administrator/ Board Secretary Board Approval Date: June 28, 2012 TABLE OF CONTENTS NUMBER Section I TITLE/SOURCE Table of Contents Preface Internal Controls Chapter 1 – Internal Control Document Chapter 2 - Evaluating Internal Controls Chapter 3 - Communicating Staff Members Roles Chapter 4 – Cash Controls Chapter 5 – Payroll Controls PAGE I-1.1-1.4 I-2.1 I-3.1 I-4.1 I-5.1 Section II: Accounting: Chapter 1 - General Ledger Chapter 2 - Use of Facilities Chapter 3 - Inventory/Disposal of Obsolete Equipment Chapter 4 - Acceptance of Gifts Chapter 5 - Inventory/Equipment Chapter 6 - Sales Tax Exemption Qualifications II-1.1-1.2 II-2.1-2.2 II-3.1 II-4.1 II-5.1 II-6.1 Section III: Cash Management: Chapter 1 - Petty Cash Fund Chapter 2 - Student Activity Funds Chapter 3 – Athletic Funds Chapter 4 – Pay Procedures Chapter 5 – Coding of Budget Accounts III-1.1 III-2.1-2.2 III-3.1 III-4.1-4.2 III-5.1 Section IV: Budget Process: Chapter 1 – Budget Development Process Chapter 2 – Budget Transfers Chapter 3 – Grant Application Procedure IV-1.1 IV-2.1 IV-3.1 Section V: Position Control Chapter 1 – Position Control – General V-1.1-1.5 Section VI: Purchasing: Chapter 1 – Purchasing Procedures/Bidding and Quotations Chapter 2 – g Procedures/Def.. Affiliation/Expense Reimbursement Chapter 10 – Professional Services Legal Services Chapter 11 – Professional Services Authorized Services Chapter 12 – Expenditure Controls Maintenance Service Contracts Chapter 13 – Expenditure Controls Maintenance Computer WO Systems Section VII: Facilities Including Administration of Work and Health and Safety Chapter 1 – Facilities (includes administration of work and health and Safety Chapter 2 – Facilities Maintenance and Repair VI-8.1 VI-9.1-9.4 VI-10.1-10.2 VI-11.1 VI-12.1 VI-13.1 VII-1.1-1.4 VII-2.1-2.3 Section VIII: Security Chapter 1 – Security VII – 1.1-1.2 Section IX: Emergency Preparedness Chapter 1 – Emergency Preparedness IX-1.1 Section X: Risk Management: Chapter 1 – Safet

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