- Section D: Fiscal Management
DAB - INTERNAL CONTROLS
The Superintendent shall be responsible for establishing a system of internal controls/procedures to ensure proper safeguarding and management of RSU 21 funds.
The system shall include a reliable and accurate accounting system; a well-defined organizational and reporting structure; sound personnel and business office procedures; management awareness and monitoring of school unit operations, income and expenses; and regularly providing to the Finance Committee of the Board such accurate and timely information that the Board needs to ensure that expenses are properly documented and paid and to otherwise fulfill its fiduciary responsibility to the citizens of RSU 21.
Adopted: 01/09/12
Reviewed: 02/08/21
Reviewed: 12/5/22
- Section D