Page 19 - HCSD SOPandIC Manual
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HINDS COUNTY SCHOOL DISTRICT
Standard Operating Procedures and Controls Manual
Accounts Receivable
• Monitors and correctly records monthly receipt of tax levy for general fund and debt service (if
applicable).
• Monitors and correctly records monthly receipt of state funding.
• Makes entry into the accounting software creating accounts receivable for leases and other
payments as they are signed and/or invoices are generated. Monitors and correctly records
monthly receipts against these amounts.
• Records monthly receivable amounts for federal programs and state Child Nutrition
reimbursements, and correctly records monthly receipt. Verifies year-end accounts receivable for
preparation of audit.
Accounts Payable
• Checks all invoices against original order, investigates differences.
• Routinely reviews outstanding orders and investigates delivery of items on orders more than
ninety days old.
• Compiles documentation for payment verifying that receiving copy is signed by authorized
employee, invoice or documentation supporting reimbursement is accurate uploaded to MUNIS.
• Obtains signatures of school business administrator authorizing payment.
• Enters payments into the accounting system for payment; generates checks (or EFT) and claims
list for inclusion in Monthly Financial Report. Submits bills and claims list to the board for
approval monthly.
• After Board approval of claims list, acquires signatures of Board President, or other Board
authorized representative as per Board policy and mails checks to vendors.
• Issues manual (hand-drawn) checks only for special or emergency situations as per direction of
school business administrator.
• All tasks performed by support personnel will be reviewed and approved by the School Business
Administrator.
School Bookkeepers
• Records all ACH deposits and bank deposits in the district MUNIS ERP system daily.
• Prepares deposit slip for cash and/or checks and makes arrangements for delivery to bank within
the statutory time limits.
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