ERIC Number: ED364960
Record Type: RIE
Publication Date: 1993-Nov-1
What Happened to the Cash? Effective Cash Control.
Horrigan, William J.
This paper examines a variety of cash-generating school operations--student activity accounts, athletics, athletic user fees, other user fees, concessions, and cafeterias--and identifies areas where controls are needed. Specific techniques for ensuring effective cash controls are outlined. Internal-audit procedures are suggested that address the need for complete accountability for cash receipts. Finally, this paper focuses on problem prevention by having carefully developed, highly visible controls in place. It is recommended that the school business administrator establish the control structure, which should be comprised of simple and effective procedures. (LMI)
Publication Type: Speeches/Meeting Papers; Guides - Non-Classroom
Education Level: N/A
Authoring Institution: N/A
Note: Paper presented at the Annual Meeting of the Association of School Business Officials International (Boston, MA, November 1993).