Page 9 - HCSD SOPandIC Manual

FINANCIAL MANAGEMENT/FISCAL CONTROLS

The Hinds County School District (HCSD) shall expend and account for Federal/non-Federal grant funds
in accordance with State laws and procedures for expending and accounting for State Funds. The district
uses an accounting system that satisfies Federal requirements regarding the ability to track the use of
funds and permit the disclosure of financial results. The district has written procedures for determining
cost allowability and maintains effective control over all funds as indicated in the following procedures.

Reference Hinds County School Board (HCSB) Policy DFCAA.

9
Hinds County School District Standard Operating Procedures and Internal Controls Manual