N.J. Admin. Code § 6A:23A-6.6

Current through Register Vol. 56, No. 21, November 4, 2024

Section 6A:23A-6.6 - Standard operating procedures for business functions

(a) Each school district and CVSD shall establish SOPs for each task or function of the business operations of the school district.

(b) An SOP manual shall include sections on each routine task or function in the following areas:

1. Accounting, including general ledger, accounts payable, accounts receivable, payroll and fixed assets, and year-end procedures for each;

2. Cash management;

3. Budget development and administration, including tasks such as authorization of transfers and overtime;

4. Position control;

5. Purchasing, including tasks such as preparation of requisitions, approval of purchase orders and encumbering of funds, bid and quote requirements, and verification of receipt of goods and services;

6. Facilities, including administration of work, and health and safety;

7. Security;

8. Emergency preparedness;

9. Risk management;

10. Transportation;

11. Food service;

12. Technology systems; and

13. Information management.

(c) Each school district and CVSD shall establish an SOP that ensures office supplies are ordered in appropriate quantities, maintained in appropriate storage facilities, and monitored to keep track of inventory.

N.J. Admin. Code § 6A:23A-6.6

Amended by 49 N.J.R. 1038(a), effective 5/1/2017