Expenditures: Payroll & Benefits, Cash Disbursements, Purchasing, Accounts Payable

GENERAL PROCEDURES:

• Expenditures, Purchasing, and Cash Disbursements - General Procedures

  • Compliance with Utah Money Management Act

  • Authorized Bank & Investment Accounts

  • Bank Reconciliations

PURCHASING PROCEDURES:

• Purchasing Procedures

  • Public Bids & Request for Proposals (RFPs)

• Expenditure of Restricted Funds & Grants

• Public Bids & Request for Proposals (RFPs)

ACCOUNTS PAYABLE PROCEDURES:

• Authorized Signatures - Checks

• District Accounts Payable Procedures

  • W-9 & IRS Reporting

  • Authority to Sign Contracts

  • Purchasing Credit Cards

  • Employee Travel Reimbursements

  • Teacher Materials & Supplies Cards

  • Avoiding Payment of Utah Sales Tax

  • Expenditure of Restricted Funds & Grants

SCHOOL ACTIVITY ACCOUNTING - SCHOOL CHECKING ACCOUNTS:

• • School Activity Accounting Procedures (School Checking Accounts)

  • School Sponsored & Non-School Sponsored Activities

  • Expenditure of Restricted Funds & Grants

  • Authorized Signatures - Checks

  • W-9 & IRS Reporting

  • Authority to Sign Contracts

  • Avoiding Payment of Utah Sales Tax

PAYROLL PROCEDURES:

• • Payroll, Benefits, & Human Resource Management

  • Payroll Processing Procedures

  • Federal Program Personnel Activity Reports

  • USOE’s Memo on Payroll Certification (PARs)

  • Expenditure of Restricted Funds & Grants

OTHER:

• Fund-Raising Policy & Guidelines

  • Chart of Accounts - Internal Account Codes

  • Electronic Transfer of Funds - Procedures

  • Journal Entries - Procedures

Training Resources for Administrators & Staff

Financial Policies, Procedures & Resources

USOE Best Practices & Model Policies