FISCALE REGULATIONS AND PROCEDURES
The Controller will review and approve all manual journal entries posted to the system. If the Controller is not available, the Assistant Controller or an upper-level accountant other than the preparer of the entry may approve. Each journal entry must have the preparer’s signature, the approver’s signature, and the signature and date of the individual who input the entry into the accounting system. (An example is on the next page.)
Each journal entry should contain an explanation or description of the entry being made and supporting documentation should be attached. Automated journal entries that are system generated require no intervention or subsequent approval. Journal entries created by various departments such as post office, print shop, facilities, etc… are sent to a designated upper level accountant in the accounting department for approval and automated upload into the system. These must be accompanied by an email which identifies the preparer, the description of the entry, and is dated, reviewed and approved by the accountant who causes the entry to be uploaded into the system.
All manual entries with supporting documentation are to be numbered sequentially and filed in the notebooks that reside in the Controller’s Office. Automated uploads are maintained electronically and reside in the designated accountant’s computer files.