1. Cash: Business Office Secretary counts the money, it is deposited by Superintendent or Business Office Secretary. The School Business Official receipts General, PPEL, PERL & SAVE Fund revenues. Hot Lunch & Activity Fund revenues are receipted in by Business Office Secretary. 2. Receipts: The Business Office Secretary, building secretaries and food service director all deposit money into family accounts for hot lunch. Receipts are entered and posted by Business Office Secretary and the account is reconciled by School Business Official for hot lunch. Activity deposits are counted by building secretaries or sponsor and a receipt ticket is written up – it is then given to Business Office Secretary to count again before depositing it. School Business Official reconciles the activity account. When cash/checks are brought in, the student is given a receipt for anything other than hot lunch or tee shirt orders. 3. Manual Journal Entries: Manual journal entries are made monthly for the monthly entries to move funds to the partial self-funding account and the interest accounts. Also, fiscal year end manual entries are made. The Superintendent is given a monthly report with all the manual journal entries made that month, and he reviews and signs off on the report. 4. Computer Systems: Both Business Office Secretary and School Business Official have access to all modules of the accounting software and are able to review any tasks completed. We will continue to review our internal controls to obtain the maximum internal control possible under the circumstances.