New Jersey Administrative Code
Title 6A - EDUCATION
Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES
Subchapter 22 - FINANCIAL OPERATIONS OF CHARTER SCHOOLS
Section 6A:23A-22.13 - Segregation of duties; organization structure

(a) All charter schools shall evaluate business processes annually and allocate available resources appropriately in an effort to establish a strong control environment.

(b) The school business administrator shall identify processes that, when performed by the same individuals, are a violation of sound segregation of duties. The school business administrator shall segregate the duties of all such processes among business office staff based on available charter school resources, assessed vulnerability, and the associated cost-benefit.