WHY DEVELOP A MANUAL?         LOGO
            REQUIRED ?
                   OR
          PROCEDURAL?
   Condition                                LOGO
  School District followed the polices 
    and procedures outlined in the State 
    of MS Financial Accounting Manual for 
    Public School; however, did not have 
    an up-to-date written manual of 
    accounting policies and procedures
   Cause & Effect                LOGO
  District had not developed a policy and 
   procedures manual that reflected the 
   actual policies and accounting procedures 
   used by the district
  The actual policies and procedures 
   followed by the district were not in writing
   Recommendation                LOGO
  District develop a comprehensive 
   accounting policies and procedures manual.
  Criteria:
      OMB Common Rule Section 20:  Standards for 
   financial management systems, Part b(3), states 
   that “Effective control and accountability must be 
   maintained
   Develop and Adopt:                       LOGO
            XYZ School District:
           Accounts Payable Procedures Manual
      Define                      What’s 
     Purpose                     Included 
         of                          In 
      Manual                      Manual