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School Business Affairs, v77 n5 p20-22 May 2011

Internal accounts offer schools a faster, more convenient way to handle the income and expenses that result from student fees, school clubs and organizations, field trips, fund-raising, and similar activities. But this convenience also incurs the added risk of fraud. Fortunately, there are proven ways to strengthen internal controls and reduce that risk. When properly structured and executed, strong internal controls can simplify the job of handling accounts outside the central office. In this article, the authors discuss how one can get started on the important task of implementing stronger controls over internal accounts in one's district.

Descriptors: Accounting, School Accounting, Financial Audits, Finance Reform, Financial Policy, Money Management, Deception, Trust (Psychology), Educational Finance, School Business Officials, Standard Setting, Certification, Risk

Association of School Business Officials International (ASBO). 11401 North Shore Drive, Reston, VA 20190. Tel: 866-682-2729; Fax: 703-478-0205; e-mail: asboreq[at]; Web site:

Autor: Okrzesik, Daryl J.; Nuehring, Bert G.


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