Section 7: General Accounting, Chart of Accounts, Cash Management, Banking

Training Resources for Administrators & Staff

1. Compliance with Utah Money Management Act

• • Utah Money Management Council & Act

2. Authorized Bank & Investment Accounts

• District Authorized Bank Accounts - Training Video (6:44)

3. Authorized Signatures - Bank Accounts

4. Bank Reconciliations

5. Electronic Transfer of Funds

6. Journal Entries

7. Chart of Accounts Overview

• • District Chart of Accounts & Account Codes - Training Video (16:38)

  • Fund Codes

  • Location Codes

  • Program Codes

  • Function Codes

  • Object Codes

8. Student Insurance

9. "School Sponsored" and "Non-School Sponsored" Activities

"School Sponsored" and "Non-School Sponsored" Activities - Training Video (16:36)

10. Capital Asset Inventory

11. Sale/Disposal of Surplus Property

12. Financial Records Retention

Personnel Records Retention Schedules

------------------------------------------------------------------------------------------------------------------------

Accounting Policies & Procedures Handbook

• Section 1: Introduction (Board Policies, Internal Control, & Ethics)

• Section 2: Strategic Planning & Budgeting

• Section 3: Revenues--Cash Receipts & Deposits

• Section 4: Expenditures--Purchasing & Payments (Non-Personnel Costs)

• Section 5: Expenditures--Payroll, Benefits, Human Resource Management

• Section 6: General Accounting, Chart of Accounts, Cash Management, Banking

• Resources