Part I INTERNAL CONTROL GUIDELINES

2.1. In this section, procedures are described for cash receipts. 2.2. Cash Receipts. 1. Control Objective. To record receipts completely and accurately and to prevent the diversion of cash assets. 2. Major Controls. a. Cash Receipts Procedures. The Billerica Public Schools has internal control systems in place to monitor cash receipts and to ... ................
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