Major Controls A. Government Grant Compliance To document the key controls related to the Commonwealth of Massachusetts Office of Charter School and School Redesign Office, federal government and other government grant compliance. B. Contribution Compliance To document the conditions associated with any donor contribution that would require the recognition of a permanently or temporarily restricted contribution. Procedures: Grants Coordinator should review the Department regulations annually to ensure control procedures are established in the following areas at a minimum: Internal Control - procedures are documented in a manual and are current. Recording Keeping – procedures are documented in a manual and are current. Related Party – all transactions are properly identified and in compliance with MGL, Chapter 268A. Reporting – enrollment reports, capital plan and financial audits have been prepared in accordance with related requirements. Policies – student code of conduct, enrollment policy, criminal background checks, complaint procedures and multi-hazard evacuation plan are prepared in accordance with requirements. Board of Trustees – adopt open meeting requirements, financial interest forms completed, conflict of interest acknowledgement documented with related training course. Occupancy – document compliance with 603 CMR 1.05, approval of the School for occupancy from local building inspector, including occupancy permit, safety/fire inspection certification, license to use explosives and flammable compounds in education programs, and insurance coverage. Procurement – document compliance with Massachusetts Certified Public Purchasing Official Program (MCPPO). Charter Amendments – provide Department with requested major changes in the School charter for approval in accordance with 606 CMR 1.11. Massachusetts Teachers Retirement System – document enrollment of all eligible employees within 30 days of employment. Note: if a nonprofit component unit is allocated salaries of a MTRS-eligible School employee, the related salary is not recognized as creditable service by MTRS. Annual Reporting – file Charter School End of Year Financial Report and the 20% Excess Carryover Calculation in accordance with Department requirements. Network School – document allocation methods of shared costs in a written plan. Note: funding attributable to the receiving school may not be transferred to network Schools outside the receiving School’s district. Grants Coordinator will review annually OMB Circular A-133 and related OMB A-133 Compliance Supplement for each of its federally funded grants. An assessment must be
CHARTER SCHOOL PURCHASE ORDER DATE P.O. NO. Vendor Ship To Name Address Attn: School Address Attn: FOB DESCRIPTION QTY RATE ITEM # AMOUNT Total $0.00 The above purchase order number must appear on all correspondence, packing sheets and bills of lading. Send invoices Attn: Business Manager
CHARTER SCHOOL CASH RECEIPT FORM CASH RECEIPT Date ________________________ Received From ________________________________________________________________________________ Address ______________________________________________________________________________________ ___________________________________________________________ Dollars $ __________________________ For _________________________________________________________________________________________ HOW PAID CASH CHECK MONEY ORDER By ______________________________________________________