Procedure
PROCEDURE 4100.1 - INTERNAL CONTROLS, EXPENDITURE MANAGEMENT & EXPENDITURE REIMBURSEMENT
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1. | RATIONALE| 1.1. | This procedure supports the implementation of Policy 4100 – Internal Controls, Expenditure Management & Expenditure Reimbursement.
| | 1.2. | Publication of the budget, as approved by the Surrey Board of Education, assigns authority to administration to make expenditures within the amounts and scope of the accounts allotted to them in the budget and following district policies and procedures.
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2. | OBJECTIVE| 2.1 | Maintaining appropriate and effective systems of internal control based on established business practices and procedures, data integrity, and clearly defined roles and accountabilities.
| | 2.2. | Ensure effective and efficient utilization of all available resources in alignment with prudent use of taxpayer funds.
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3. | APPLICATION AND SCOPE| 3.1. | All funding sources, including Operating, Special Purpose, and Capital Funds, are subject to this procedure.
| | 3.2. | This procedure applies to all staff and departments, offering guidance on management authority, expenditure management and expectation, and staff reimbursements. The document outlines requirements and restrictions pertaining to expenditures below:
| a) | Section A: Authority for Expenditures
| | b) | Section B: Limitations on Expenditures
| | c) | Section C: Travel Expense Reimbursement
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