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7416P - Management of District Bank Accounts Procedure

Procedure 7416P


Management of District Bank Accounts
Moneys received for the district shall be handled as follows:

A. Receipts shall be given for all moneys.

B. All moneys received by the district, except those received by the county treasurer on behalf of the district, shall be deposited in the district’s transmittal account or given directly to the county treasurer.  Provisions shall be made for individual buildings to have access to the night depository when need is determined by the district business manager.

C. Receipts from special events shall be deposited intact.

D. All moneys in the transmittal account shall be transmitted to the county treasurer no later than the first of each month.  Such transmittals shall be accompanied by a report indicating the sums to be credited to each of the district’s funds.

E. An accurate record shall be kept of all expenditures from each imprest account.  Reimbursement to the maximum permitted shall be made to each imprest account by voucher each month.

F. Local audits of each imprest account shall be made on a surprise and unscheduled basis at least twice per year.  In addition, whenever there is a change of administrator, the imprest accounts which he or she administered shall be audited by the district.



Adoption Date:           July 23, 1996