Information Technology (IT) Controls
Overview and General Control Policies:
This webinar is the first in a series on IT internal controls for school districts. It discusses what IT controls are and why they are important; what resources are available for districts developing IT policies and procedures based on standards and best practices; and general IT controls (broadcast 5/20/14; total time 53 minutes).
User Roles and Access Controls:
This webinar is the second in a series on IT internal controls for school districts. It discusses identifying system users, establishing roles and responsibilities, and limiting and monitoring access to IT systems and resources. In addition, it covers the controls districts should use to secure IT resources and data residing on their systems. (broadcast 10/23/14; total time 50 minutes)
The Arizona Association of School Business Officials (AASBO) sponsored the USFR Webinars listed below, presented by staff from the Office of the Auditor General. Click on the title of the webinar below to reveal detailed information.
Auxiliary Operations/Tax Credit
This webinar covers day-to-day operations with a focus on appropriate controls over cash handling and record keeping. It is geared toward employees collecting cash in bookstore operations and at athletic events and employees processing payments from the Auxiliary Operations Fund bank accounts. (broadcast 8/28/12; total time 1 hour and 17 minutes).
Extracurricular Activities Fees Tax Credit:
This webinar covers accounting and coding requirements for Extracurricular Activities Fees Tax Credit monies. It also discusses the Arizona Department of Revenue’s guidelines for tax credits and details examples of activities that are and are not tax credit eligible. It is geared toward employees collecting extracurricular activities fees tax credits and business managers. (broadcast 10/30/12; total time 1 hour and 8 minutes).
District Level Oversight:
This Webinar covers ways for districts to ensure they maintain adequate oversight of school-level Auxiliary Operations. It is geared toward business managers and district level staff. (broadcast 4/9/13; total time 51 minutes).
This Webinar addresses the basics of property control and discusses each step in the asset management life cycle (broadcast 6/14/11; total time 1 hour and 31 minutes).
Chart of Accounts Two-Part Series
Part I: This Webinar covers the required level of coding for transactions with an emphasis on expenditure function, object, and unit codes (broadcast 12/14/10; total time 1 hour and 43 minutes).
Part II: This Webinar covers various funds used to account for revenues and expenditures, authorized transfers, appropriate uses of program codes for expenditures, and revenue object codes (broadcast 2/17/11 total time 50 minutes).
Expenditure and Payroll Processing
This Webinar discusses proper internal controls and walks through some of our most asked about areas for both expenditure and payroll processing. (broadcast 1/10/12; total time 1 hour).
This Webinar walks through proper procedures and documentation for the collection and disbursement of student activities monies with a focus on safeguarding monies and appropriate separation of duties even in a small district environment. This Webinar is designed to assist anyone involved in student activities from business staff to club sponsors. (broadcast 8/31/11; total time 1 hour and 10 minutes).
This Webinar addresses travel policies and procedures including determining allowable reimbursement rates, taxation of meal reimbursements, reviewing travel claims, using credit cards for travel, coding travel expenditures, and various other travel issues. (broadcast 4/26/11; total time 1 hour and 22 minutes).