Page 21 - AASBO EDGE Winter 2023

PROCEDURES

BY LISA SMITH, CPA
Tips for Creating Your Internal

Procedure Documents
Lisa Smith

Procedure documents are a powerful resource for document the broad list of steps taken to complete
you and your organization. those tasks. These two steps alone provide a
valuable compass for you and your organization.
For new staff, procedure documents can From here you will just continue to elaborate.
dramatically boost productivity during those Create checklists for more detail. Over time you
early months of learning a new job. They preserve can add narrative descriptions for the steps in the
the institutional knowledge that is so often lost checklists. Use screenshots for clarity and visual
during times of transition. reassurance along the way. Your simple list of
tasks will quickly grow into detailed procedures.
For existing staff, documented procedures
minimize the need for memorization and thereby Any additional content depends on your
reduce the risk of error and oversight, as well organization, position, and personal preference/
as create a path for consistency of tasks over a style. Some questions to consider for possible
period of time. They help accomplish critical inclusion in your procedures document are:
functions during a short-term absence, and allow
for operational continuity during long-term
absences.

One barrier to documenting procedures
is that it can feel overwhelming. A
comprehensive procedure document
takes time to develop. Unless you
absolutely have to create something
comprehensive in a short amount
of time, tackle this project in little
sections at a time. Start with the
functions that are critical to day-
to-day operations or those that
are evaluated for compliance, and
then move on from there.

If you are starting from
nothing, create a high-level list
of tasks that you perform. Then

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