Policy CKF - Journal Entries and Electronic Fund Transfer

Policy CKF- Cash Receipts & Expenditures: Journal Entries & Electronic Fund Transfer (PDF)

Issue Date: December 17, 2014

All electronic fund transfers and journal entries shall be kept secured and controlled by the accounting/front office with limited access. Passwords should be kept secured and changed periodically.

Each journal entry or electronic fund transfer should be substantiated by supporting documentation.

Each journal entry or electronic fund transfer should be properly approved and recorded in the Districts’ accounting records.