The scope of this manual shall include the following major areas. The Manager should refer to each area for its specific guidelines.
2.1 General Ledger
The scope of this section is to outline specific procedures necessary to maintain the General Ledger. These procedures will identify and outline the specific functions to be performed, the regularity that those functions must be performed and the designated responsible individuals involved from both the College and District Business Offices.
2.2 Student Financial Records
The scope of this section is to outline specific procedures necessary to maintain accurate Student Financial Records.
2.3 Accounts Payable
The scope of this section is to outline specific procedures necessary to process Accounts Payable and make payments on behalf of the District.
2.4 Purchasing
The scope of this section is to outline specific procedures necessary to direct the purchasing and contract practices of the District in order to provide the best value to the District and to be in compliance with Texas State Law.
2.5 Payroll
The scope of this section is to outline specific procedures necessary to accurately and timely process the payroll for the District. The following procedures will compliment the Supervisors Payroll Manual and the Payroll Desktop Manual. Certain specific procedures may refer the user to those manuals for more detail instructions.
2.6 Personnel
The scope of this section is to present the guidelines developed by the Human Resources Department that will provide excellent, internal consulting to top management by providing expertise in the planning, developing and implementing the District’s human resources programs and providing staff assistance to managers throughout the organization in implementing the Board of Trustee’s Personnel Policies.
2.7 Audit
The scope of this section is to provide general overall guidelines necessary to develop an audit plan that will allow management to have reasonable assurance about whether the financial statements are free of material misstatement.
2.8 Fixed Assets
The scope of this section is to outline specific procedures necessary to maintain appropriate stewardship pertaining to the Fixed Assets of the District.
2.9 Treasury - Investments
The scope of this section is to outline specific procedures necessary to oversee and administer the Treasury function and the resulting investments of the District. These procedures will
- identify and outline fund accounts, debt service requirements, and allowable investments,
- the manner in which each will be maintained and
- the designated responsible individuals.
2.10 Budgeting
The scope of this section is to provide guidelines to the development of an annual budget that complements the General Fiscal Philosophy as stated in the Lone Star College System Policy Manual, Section CAA (Local):
The Board of Trustees shall approve an annual budget by August 22 of each year that accounts for funds required to secure the personnel, facilities, equipment, materials and services required to accomplish effectively the approved functions of the District.
2.11 Facilities
The scope of this section is to outline specific procedures necessary to allow for the usage of the College’s facilities and vehicles. These procedures will identify the specific forms to be completed and the responsible individuals at the College from whom usage must be requested.
2.12 Grants and Contracts
The scope of this section is to outline specific procedures necessary to seek, receive and monitor funds granted from external sources.
2.13 Financial Assistance
The scope of this section is to outline specific procedures necessary to award and monitor funds granted or loaned to students whose educational costs cannot be met in whole or in part from other sources.
2.14 Other Miscellaneous and Auxiliary Operations
The scope of this section is to specify procedures to be followed when using various auxiliary services, incidental to the operations of the College, as outlined below.