Your essay will be divided into two parts:
In Part I you will focus first on the components of the collection and deposit structure and summarize how your district or a district with which you are familiar makes cash receipt collections, posts activity accounts, makes bank deposits, and defends its bank reconciliation process. Next, analyze the three budgeting systems found on pp. 115-118. Which system is most familiar to you? Which other one would you be willing to try? Write a short letter to an accounting firm anticipating your school’s desire to evaluate a new system. What would you need from them? Be sure to question their ability to help ward off embezzlement and other fraudulent practices.
In Part 2 you will begin to formulate a budget. Some schools work in collaboration with school-site directors, teachers and grade level or department chairs, central office administrators, students and community members. Other schools leave all the work to the superintendent. Design your budget team and recommend to your board how you envision the budget being constructed. Generate the figures for your quasi-school. Defend your figures based on projected school enrollment formulated from a cohort study. Summarize your selection of a budget team, and your budget figures based in part on enrollment projections.
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