Page 89 - HCSD SOPandIC Manual

ACCOUNTS MANAGEMENT AND MAINTENANCE – A3

Access to Accounting Systems
The Business Manager assigns personnel certain rights of access in MUNIS. Rights are assigned
predicated on the employee’s job duties and need to know.

Accounting System Segregation of Duties
The district's sensitive business data is always secure with MUNIS, the District's financial/accounting
system. All district employees have access to the data and functions needed to complete their job
responsibilities - no more, no less. The District uses automated approval routing for everything from
invoices to vacation requests through MUNIS to streamline business processes.
The Business Manager creates, and controls logical groups of employees based on roles, cost centers,
schools, departments, or any accounting sub-group necessary to designate data access. User access is
controlled by software application, job function, account code access, and work location.

The key Segregation of Duties security features controls include:
1. Role-based set-up and assignment for each employee with access to MUNIS
2. User-level restrictions for separation of duties
3. Application, menu, field-level security
4. Scanned signatures with passwords
5. Human Resources (HR) role-based document security for HIPPA compliance.
6. Access and change logs for audit purposes
7. Social Security number masking
8. Active Directory integration.

Controls for Obligations of Funds and Periodic Review of Accounts – A4, A5, A6

An obligation of federal funds is a commitment from HCSD to pay for purchases/services and then be
reimbursed by the Federal grant for such eligible and allowable costs. Ongoing monitoring is a primary
component of proactively managing obligations to prevent the over-obligation of program funds, mis-
statement of unliquidated obligations, duplicate payments, or other inappropriate charges to the grant
programs.
Upon receipt of a requisition, the Directors of Federal Programs (DoFP) determine the allowability,
reasonableness, necessity and allocability of the request, if the request is aligned with the approved grant
application, and the availability of funds.

HCSD will implement the following procedures to ensure appropriate accounts management and
maintenance:

Over-Obligation of Funds - A4
The district financial system provides safeguards that are automatic and guard against over-obligation of
funds/spending at the fund, function and object code levels. The Office of Federal Programs monitors all
purchases and works with the schools to revise/amend plans as needed.

Mis-Statement of Unliquidated Funds - A4
1. The Federal Programs Director (FPD) and the Director of Exceptional Education (DES) provide a
copy of the monthly drawdown requests, as applicable, to the Business Services Department (BSD)
to ensure that reimbursements are credited to the appropriate grant, timely.

2. The FPD/DES or designee review/match monthly drawdown and remaining available funds as
provided by the Mississippi Department of Education (MDE) and/or MCAPS with district revenue

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