The Ocean Gate School District shall evaluate business processes annually and allocate available resources appropriately in an effort to establish a strong control environment.

The business administrator/board secretary shall identify processes that when performed by the same individuals are a violation of sound segregation of duties. The business administrator/board secretary shall segregate the duties of all such processes among business office staff based on available district resources, assessed vulnerability and the associated cost-benefit

The following functions shall be segregated and completed by different employees in all districts.

A. Human resources and payroll; and

B. Purchasing and accounts payable.

The district shall include in the Comprehensive Annual Financial Report (CAFR) detailed organizational charts for the central office that tie to the districts’ position control logs, including, but not limited to, the business, human resources and information management functions.

NJSBA Review/Update: July 2009, October 2017
Adopted: January 21, 2009
Reviewed:

Key Words

Concepts and Roles in Business, Noninstructional Operations, Goals and Objectives in Business and Noninstructional Operations, Planning, Business

Legal References: N.J.S.A.18A:11-1 General Mandatory Powers and Duties
N.J.A.C. 23A-6.5 Segregation of duties

Possible
Cross References: *3000/3010 Concepts and Roles in business and non-instructional operation
*3100 Budget planning, preparation and adoption
3200 Income
3300 Expenditures/expending authority
3400 Accounts
3500 Noninstructional operations
*3510 Operation and maintenance of plant
3530 Insurance management
3541 Transportation
3542 Food service
3452.1 Local Wellness
*3570 series District records and reports
*7110 Long-range facilities planning

*Indicates policy is included in the Critical Policy Reference Manual.