ETHICS Per Board Rules (Chapter 1, Article II, Page 7) District employees shall adhere to the following ethical standards: Exercise due diligence in the ethical performance of his or her duties and model ethically responsible behavior at all times Facilitate a climate of trust and mutual support through actions that demonstrate respect for reason, freedom of expression, and the right to dissent. Avoid knowingly making false or malicious statements about other employees or students Use care and integrity in sharing information, guard privacy rights of all individuals, and avoid disclosing information about colleagues or students
Cash Reconciliation At the end of each month, cash on hand shall be reconciled by comparing a physical count done on the Change Fund Count Sheet with the change fund general ledger account. All month-end reconciliation reports shall be forwarded to the CFA no later than the end of the second week for the previous month and on a quarterly basis to management. Any discrepancies shall be immediately reported to the Vice President or his/her designee with recommended corrective action. Money Room / Vault Only the CFA and other assigned Business Office employees as designated by the CFA are to enter into the Money Room or Vault area. It is recommended that a log sheet be maintained of everyone who enters the Money Room or Vault area other than the assigned money room cashier. The log shall provide the name of the individual, the individual's signature, date of entry, time in and out, and the purpose for access. At no time shall anyone be in the Money Room or Vault except in the presence of at least one of the money room cashiers without the expressed written permission of the CFA. Daily Deposits The CFA shall appoint a Business Office employee to conduct daily cash counts and to prepare deposit slips and deposit packages. Each Monday or first business day following the weekend, collection reports shall be generated as needed and forwarded to the CFA or designee for reconciliation and approval. Once the cash receipts from the front-line cashiers are counted, the deposit shall be prepared. The Business Office supervisor shall reconcile the daily deposit by cross checking the cash receipts information on the Miscellaneous Collections Report with the actual bank deposits. Any discrepancies must be researched and rectified. Upon the final count of collections from Community Services, the Library, and Admissions (usually fees from transcripts), receipts are issued to the appropriate division’s personnel, a deposit slip is prepared, and then a copy is given to a front-line cashier to ring up on the cash register. Upon the final count of Cafeteria and Bookstore collections, cash count slips are issued, deposit slips are prepared, and paperwork is forwarded to the individual(s) responsible for the daily and weekly cash collection reports. Change Funds
RETURNED CHECK FORM Form G COMMUNITY SERVICES CREDIT CARD FORM INSTRUCTIONS Community Services brings their credit card report daily. Business Office prepares this form based on their report. Information provided by Community Services is entered on the report. The report is completed by the Senior Accounting Technician; reviewed by the CFA. The report is then transmitted electronically to the District Accounting office. The hard copy is filed in the Business Office. It is due weekly. The report is completed by the end of the following week. Community Services makes collections on a daily basis.