COMPUTER CONTROLS

* The Bookkeeper (Executive Director and/or Treasurer) is responsible for inputting
the financial data into the computerized accounting software package for generating
financial reports. Only the Business Office employees (i.e., Board Treasurer,
Executive Director, Director of Finance and Administration, Financial Manager,
Bookkeeper, and Outside Auditor) will have access to the password required to log
onto the system.

* Transaction totals are calculated prior to input and compared to the transaction
totals calculated by the system. Any errors made during the inputting of
information will be corrected.

* Detailed printouts of cash receipts and cash disbursements are to be obtained
quarterly for now, monthly, weekly and if needed - daily in the future. The
Executive Director is responsible for comparing the detailed printouts to
source documents for accuracy.

* All subsidiary account balances are reconciled to the control accounts quarterly
(monthly with paid staff).

* A trial balance on the general ledger totals should be obtained and compared to
detailed reports for accuracy of balances.

Computer Backups

* Back up after all input sessions.

* Save the last three backups, by rotating three sets of disks.

* Copy latest backup to home computer to establish a second location separate
from the office. Quarterly backups on CD Rom will be collected and stored with a
rotation plan that prevents any one single catastrophe from destroying more than
a few records.

Manual Contents Page

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