Page 8 - HCSD SOPandIC Manual
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PREFACE
The Guide for Standard Operating Procedures and Internal Controls is a document that outlines the
business practices that are approved by the Hinds County School District Board of Education and
administered by the Assistant Superintendent of Business Services and Operations Office.
It is intended to be used as a reference manual by administrators, secretaries and any staff members that
have Budgetary/Financial responsibilities. Its purpose is to provide an efficient, control and accountability
system that will help assure appropriate use of “Public Funds”.
It must be understood that the principles of this manual are based on, “Generally Accepted Accounting
Principles,” and rely on an assumption that individuals have a general understanding of the financial
process of a School System. For this program to operate at optimum efficiency there must be a spirit of
cooperation, teamwork and communication between the school staff and the Business Office.
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Hinds County School District Standard Operating Procedures and Internal Controls Manual
