Journal Entry

Cash Receipts

*
*

10

Approve Requisition

Create PO

Approve PO

Create Voucher

Approve Voucher

Cut Check

Add/Edit Vendor

Approve Vendor

Bank Reconciliation

10

Enter JE

11

RX

*
*

x
x

*
*

x
x

*
*

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

COSO Category

*
*

Approval of Bank Deposit

14

Post Receipts

15

Add/Edit Customers

16

AR Reconciliation

17

Hire Employee

17

Change Compensation

18

Change Benefits

19

Create Paycheck

20

Payroll and Benefits Recon

22

Add Students

23

Edit Attendance records

24

25

Report Attendance Records

Add/Edit Free & Reduced
Status in the System
Approve Free & Reduced
Status

Collect Meal Receipts

28

Add/Edit Access within the

System

29

Approve Access within the

System

30

x
x

x
x
x

x
x

x
x

x
x

26

27

x
x

Journal
Entry

x
x

x
x

Purchasing

Record

Authorize

Custody

RX

Reconcile

SOD Risk Level

13

12

30

Custody of Cash

29

Approve JE

28

11

Free & Reduced

System Access

RX

FTE Reporting

RX

Emp Comp

Grp

Create Requisition

Recon

Reconciliation

Procedure/Function

at
e
re

Purchasing

COSO

Ap

Process

pr

Re
q
ov uis
itio
e
R
re
eq n
at
e
u
Ap PO isit
io
pr
n
o
C ve P
re
O
at
e
Ap Vo
uc
pr
o
h
Cu ve V er
t C ou
c
h
Ad ec he
r
k
d/
E
Ap dit
pr Ven
o
d
Ba ve V or
nk
e
R ndo
En ec
r
on
te
r
c
Ap JE iliat
io
pr
n
o
C ve J
us
E
to
d
Ap y o
fC
pr
o
as
Po val
h
of
st
Ba
R
nk
Ad ec
d/ eip
D
ep
E
ts
os
Ac dit
it
co Cu
s
un
to
Hi
t
m
er
re s R
s
ec
E
Ch mp eiv
an loy abl
e
ge ee
R
C
ec
ha Co
on
ng m
p
e
en
C
B
re
s
at ene ati
e
on
Pa Pa fits
yc
yr
he
ol
l
ck
Ad a
d nd
S
B
Ed tud ene
e
f
it
A nts its R
R tten
ec
ep
da
on
or
n
Ad t At ce r
te
e
d/
c
nd
E
o
an rds
Ap dit
pr Fre ce
R
ov
e
ec
Co e F &
Re ord
lle
r
s
du
c t ee
&
ce
Ad M
R
d
e
d/
Ed al R edu Sta
ce
tu
ec
Ap it
pr Acc eip d S s in
ov
ta
e s ts
tu th e
e
s
s
Ac
Sy
w
ce ith
st
em
ss in
th
w
ith e S
in
ys
th
te
e
m
Sy
st
em

Segregation of Duties Matrix

Cash Receipts

Employee Comp

Elevated Risk

Low Risk