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EXHIBIT 3 <br /> 39 HB Fiscal Polices Et Procedures <br /> M�MMM. tmifim' <br /> 1 1 I • 'ZOOM <br /> 16. Approve budget, following <br /> the incorporation of any X <br /> requested changes. <br /> 17. Enter budget into accounting Review X <br /> system. <br /> 1. Produce budget-to-actual Receive Receive Receive <br /> reports by program/ function Et Et Support X Receive & <br /> and organization-wide. review review Et review Et review <br /> review <br /> 2. Draft full financial report Receive Receive Review Receive <br /> package and distribute to the Et Et Et X 8 review <br /> Board. review review approve <br /> 3. Hold variance analysis <br /> meetings with Department Receive Et <br /> Receive <br /> and Work Team heads on a X Et review review <br /> quarterly basis. <br /> 4. Reforecast the budget at <br /> midyear, as necessary, to <br /> reflect significant changes. Support Review <br /> Et X Et <br /> Keep the original and <br /> review approve <br /> reforecast budget in the <br /> accounting system. <br /> • External <br /> - Auditor <br /> r <br /> 1. Identify and engage lead <br /> external auditor (every 5 X <br /> ears or as needed). <br /> 2. Draft audit engagement <br /> letter identifying <br /> services, terms, and Receive Receive Receive X <br /> delegations of roles of <br /> responsibilities of HB and <br /> the auditor. <br /> 3. Define audit timeline and <br /> deliverables with X Provide Provide <br /> external auditor. input input <br /> 4. Hold pre-audit kickoff X Attend Attend Attend Attend <br /> meeting to communicate <br /> Last updated September 2022 <br />