Date Approved

4-23-1998

Embargo Period

8-10-2016

Document Type

Thesis

Degree Name

M.A. in School Business Administration

Department

Educational Services and Leadership

College

College of Education

First Advisor

Johnson, Theodore

Subject(s)

Camden County Regional School District (Voorhees, N.J.); Interns (Education); School administrators--Training of

Disciplines

Elementary and Middle and Secondary Education Administration

Abstract

The current system of record-keeping for the various student activity accounts was assessed and revised in order to establish a more accurate and efficient accounting policy of all monies. Internal audits will be implemented in order to demonstrate a more critical accounting for all student activity accounts. In addition to monthly and year ending reconciliation statements it will be necessary at the end of each fiscal year to provide district auditors with accurate financial documents exhibiting the receipt of student monies for various activity accounts.

Prior to developing a revised accounting system for student activity accounts, current practices, procedures and policies were studied and evaluated. In conjunction with the study of these systems, surveys were conducted from administration and activity advisors in order to acquire relevant input toward the revised system. The goal of such interviews was to ensure that individuals responsible for following and implementing the revised system would have a direct impact on its outcome as well as take ownership of the newly revised procedures.

The revised accounting system for the student activity accounts resulted in several different policy changes. Activities requiring small collections of student money will be required to utilize ticket stubs. These tickets will serve two purposes. First, the ticket stubs will function as a receipt to the individual providing payment. Second, recording the number of tickets issued will provide documentation of the number of people issued tickets as well as the amount which was collected for a given event. Tickets will be distributed via the office, and advisors will be required to sign out ticket rolls for utilization of different student activity events.

In addition to the use of ticket stubs, collection of larger amounts of student funds will be required to employ receipt books. Copies will be maintained by the student making payment, the business office upon deposit of funds, as well as a copy maintained in the general office from which receipt books will be retrieved prior to collection of student funds. Both the use of ticket stubs and receipt books will provide additional documentation of all funds collected and avoid potential inappropriation of funds.

This revised system must be evaluated one year following its inception to ensure proper use and compliance of the policy. Clarification of its need and implementation will be provided on an as-needed basis. Once advisors have become familiar with the system, it can then be expanded into other realms of activities within the district. Further revisions will need to be made once an evaluation has been made. Input should also be provided from those individuals involved with the entire procedure, including: activity advisors, district book-keeper, district auditors, and the administration.

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