- The Goals of an Effective System of Internal Control
- Guide to Writing Policy and Procedure Documents by UC Santa Cruz
- Policy and Procedure Development Tools by the Swinburne University of Technology
- Internal Controls for Small Organizations by the GWSCPA Educational Foundation
- Internal Controls for Medium-Sized Organizations by the GWSCPA Educational Foundation
- Arizona Revised Statutes (A.R.S.), Title 41, Chapter 23 Arizona Procurement Code
- Arizona Revised Statutes (A.R.S.), Title 15-213 Procurement practices of school districts and charter schools; definitions
- Title 34 CFR 80.36 Procurement
- Title 2 CFR 215.40 – 215.48, Federal Procurement Standards for Charter Schools(Non-Profits)
- Debarred/Suspended Vendors (sample procedures from Denver Public Schools)
- A Quick Guide on Time & Effort, December 2012 (ADE Guidance)
- Individual Semiannual Certification Template
- Individual Semiannual Certification (Completed Example)
- Group Semiannual Certification Template
- Personnel Activity Report Template
- Personnel Activity Report (Littleton ESD Example)
- Personnel Activity Report (Completed Example)
- Payroll Journal Distribution Report (example)
Fixed asset refers to tangible, non-expendable, personal property having a useful life of more than one year and an acquisition as defined by your District/Charter’s fixed asset policy.
- The LEA should prepare a detailed listing of general fixed assets that includes all equipment with unit costs of $1,000 or more and useful lives of one year or more; and all land and buildings, and related improvements with costs of $5,000 or more. If the LEA wishes, it may record assets on the general fixed assets listing at a lower threshold amount.
- Fixed asset report should include property identification tag, asset description, serial #, funding source, purchase date, cost, and location. See USFR or USFRCS VI-E-2.
- Stewardship Listing: To physically control and help prevent theft of equipment costing less than $1,000, the LEA may wish to maintain a stewardship listing. The governing board should specify the types of items to be placed on the stewardship listing and establish the minimum amount for those items. The stewardship listing should include Location, Identification number, and description.
An integral component of an organization’s management that provides reasonable assurance that the following objectives are being achieved: (1) effectiveness and efficiency of operations, (2) reliability of financial reporting, and (3) compliance with applicable laws and regulations.
Procurement is the act of obtaining or buying goods and services. The process includes preparation and processing of a demand as well as the end receipt and approval of payment. Please review the following list for regulatory guidance.
Go to Return of Funds from the ‘Resources/Forms’ drop-down menu above. Please be sure to submit the completed Return of Funds form so that the transaction is recorded appropriately. To return funds, you must include: (1) the completed form (see webpage), (2) a check, and (3) copies of invoices / copies of completion report receipts.
Time and Effort
Time distribution records (“time and effort”) are required for employees that are expected to work solely on a single Federal award or cost objective and for employees that work on multiple activities or cost objectives.
Substitute System for Time and Effort Reporting. For LEAs opting to implement the substitute system for time-and-effort reporting, please read pages 14-20 and 29 of “A Quick Guide on Time & Effort, December 2012.” The certification (see Page 29) is to be remitted via e-mail to firstname.lastname@example.org. Please be aware that this certification is required to be submitted no later than October 30th annually. For LEAs that miss the deadline, they may not implement the substitute system.