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            "text": "Best Practices",
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                    "text": "➤ Departmental policies and procedures for the activity should be formally documented. This should include authorized activity, workflow, responsibilities, documentation requirements and step-by-step instructions for processing activity.",
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                    "text": "➤ Documented policies and procedures helps ensure departmental personnel understand expectations and requirements, and promote accountability and consistency in activities.",
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                    "text": "➤ The use of ancillary accounts, especially if disbursements are involved, should be justified and properly documented.",
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                    "text": "➤ Finance and Business Affairs should authorize all off-book accounts.",
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                    "text": "➤ The responsibilities for deposits, disbursements, reconciliations, and monitoring should be segregated so that more than one person is involved.",
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                    "text": "➤ The responsibility for performing bank reconciliations should be assigned to one individual, who is separate from the deposit / disbursement process.",
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                    "text": "➤ Bank accounts should be completely reconciled at least monthly. This includes all clearing accounts.",
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                    "text": "➤ Bank account reconciliations should be documented and appropriate documentation maintained.",
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                    "text": "➤ Timely follow-up actions should be taken, and properly documented, to resolve any unusual or outstanding items identified as part of the reconciliation.",
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                    "text": "➤ Check stock and other financial records should be properly safeguarded.",
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                    "text": "➤ Two person authorizations (signatures) should be required for disbursements over a predefined threshold.",
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                    "text": "➤ Signature authorizations should be updated as needed when personnel changes occur.",
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                    "text": "➤ Periodic reviews should be performed to ensure the signature authorizations are current.",
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            "text": "[16]",
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