The accounting function has one supervisor, one cash accounts clerk and a part-time career and technology student. The Payroll Department consists of one supervisor, two clerks and one part-time clerk. Since the Payroll Department already has a supervisor, the director of Finance becomes involved in payroll only when problems arise. The review team found that SISD's current management structure can impair the assistant superintendent's strategic planning and oversight responsibilities. Moreover, the director of Finance lacks the full spectrum of duties and functions normally attributable to a director-level position.
Some districts employ a controller to manage financial functions within their organization.
Controllers have the necessary budgeting, accounting, and supervisory skills to manage all the financial functions of a school district. Exhibit 6-2 shows the typical duties of a controller, and contrasts them to the limited scope of duties in the director of Finance's job description. Again, most of the director of Finance's responsibilities are tied to payroll and fixed-asset functions. SISD Assistant Superintendent of Business and Financial Services SISD's director of Finance does not supervise all financial functions of the district, nor does the position manage the budget development process, invest and manage cash reserves, or assume assistant superintendent responsibilities as necessary. The controller should report directly to the assistant superintendent for Business and Financial Services.