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LAW 303 Ethics and Fraud (Morning Class)
This class covers additional specific legal topics governing the public schools of North Carolina in the areas of ethics in the business office and fraud detection and prevention, disbursement of funds, negligence and program compliance. Included in the course will be how to establish an atmosphere conducive to reporting suspected fraud and ethical situations, what to do when you find situations of suspected fraud, and instruction regarding conflicts of interest in your school system. Discussion questions and other methods of instruction will be included as part of the course.
FMN 201 North Carolina Schools Accounting System and Accounting Systems of the Department of Public Instruction (Afternoon Class)
This course covers the standards and procedures for the North Carolina Accounting System, featuring the Uniform Education Reporting System (UERS), explaining what is contained in this "umbrella", all areas it encompasses, and what it requires of the school system and the Department of Public Instruction. Also included will be an overview to the various DPI systems included under UERS, such as NC Wise (soon to be converted to Power Schools), HRMS, TIMS, as it relates to financial information, and instruction in the financial reporting requirements to and from DPI on a monthly, weekly and annual basis. Also included will be an overview of the North Carolina Department of Public Instruction's systems such as the salary and licensure system, the DPI general ledger (MSA/DBS), cash management system, the DPI website, and the BUDsystem for adjustments, to learn what is contained in these systems, and how to utilize the data they contain. An additional area of this course will be local school administrative units supported systems and the requirements that they must maintain and support. Discussion questions will be part of the instruction of this course.