Outlined below are steps to ensure the efficient cross-training of school business staff members.
Evaluate Current Positions
Assess each staff member’s strengths and weaknesses. Since each person will exhibit different strengths, you might question whether this individual is a technology expert; an outgoing, bubbly person or a quiet bookkeeper or accountant; or a self-starter or one in need of more direction.
Ask each staff member to provide a comprehensive list of all assigned duties. Review the duties and responsibilities and change assignments as needed, eliminating excessive duplication of duties but maintaining segregation of responsibilities by having two or more persons assisting with each task.
Establish a Professional Development Plan
Require cross-training and participation in approved workshops and professional development activities to ensure that assignments are always covered. Rules and regulations regarding the expenditure of public funds constantly evolve. Most funding requires specific uses and reporting. Professional development will keep the staff up-to-date and audits clean.
In addition, schedule monthly or quarterly in-house training. These sessions allow staff members to ask questions and discuss issues of concern in a familiar setting among friends and associates. In-house training also highlights the internal concerns of those staff members on the front line and promotes collaboration to address these issues.
Cross-Train for Internal Controls
The board should approve accounting policies and procedures that clearly support internal controls. Specifically, the segregation of duties in internal controls should specify that all duties be shared or verified by more than one individual.
Consider all processes that deal with the funds and assets of the school system. Who receives and distributes mail? Who provides receipts for payments received? Who prepares, processes, and posts entries in the accounting system? Who requests and approves items for purchase? Who issues payments and reconciles bank statements?
Segregation of duties protects individual staff members as well as the assets of the school district.
Include mandatory cross-training and job rotation for every position. A properly trained staff is prepared for any emergency. Payroll goes out even when the payroll clerk breaks an ankle one week before payroll is due or the human resource administrator must take extended medical leave when W-2s are scheduled. Having a well-trained staff member who can step in to perform the necessary duties is critical.
Rotate responsibilities to maintain cross-training. Set a specific month for employees to “switch” positions. For example, in October, have the payroll clerk run accounts payable and the accounts payable clerk run payroll.
A fresh set of eyes will more likely spot inefficiencies, resulting in the establishment of more efficient processes. Job rotation is also a deterrent to fraud.
Key to a Successful Business Office
A well-trained staff takes pride in doing a good job. Remember that school system business includes every component of finance, from the local school to the central office. Provide training at every level and praise outstanding performance. Everyone likes to be appreciated.
An intense and well-executed cross-training program sets the stage for a successful transition as employees retire or leave the system.
An intense and well-executed cross-training program sets the stage for a successful transition as employees retire or leave the system. An intense and well-executed cross-training program sets the stage for a successful transition as employees retire or leave the system. Realizing that the functions of the system must continue even when an employee leaves puts emphasis on preparing the remaining employees to continue their duties and to assist new hires in learning the system’s policies and procedures.
The highest compliment for school business officials is having an office so well organized and trained that they aren’t missed when they leave.