The current manuals have been used for eight to 10 years and have not been updated for about three years. Procedure manuals provide accounting staff detailed procedures for performing critical accounting and reporting functions. Procedure manuals also provide directions on the correct way to process specific transactions, and they serve as a training tool for new employees. In addition, procedure manuals provide a source of continuity and a basis for uniform processes and procedures. This function is very important, particularly when there is high turnover among accounting clerks.
Update accounts payable and payroll accounting procedure manuals.
Written procedure manuals should be updated to establish consistent accounts payable and payroll practices that meet state laws and guidelines. The manual should emphasize desk level operations as well as incorporate relevant aspects and requirements of the entire process. The assistant superintendent for Business Services instructs the director for Financial Services and the director for Budgetary Services to document all critical accounting processes. October 1999 2. The director for Financial Services and the director for Budgetary Services develop a draft procedure manual that includes manual as well as computerized accounting processes.