Accounting System Policy 210.01

Johnson County Community College
Series: 200 Administrative Services
Section: Accounting and Auditing

The president shall develop and implement a chart of accounts, a system of financial accounting and procedures which are necessary to insure that all funds received and disbursed by the college are received and disbursed in accordance with board policies, state and federal laws and regulations, and the American Institute of Certified Public Accounts Audit Guide for Colleges and Universities.
Date of Adoption: 07/06/1982