Accounting Procedures Handbook

5 ORGANIZATIONAL STRUCTURE I. OVERVIEW Having a clear organizational structure and reporting lines plays a significant role in the overall control environment of an organization and is key in establishing and maintaining defined accountabilities. The key organizational reporting area of the WCBOE focused on for purposes of this Accounting Procedures Manual is the Comptroller’s Office or Business Support Services Department (which is under the organizational umbrella of the WCBOE’s Division of Administrative Support Services/ Business Support Services). The Comptroller’s Office / Business Support Services Department is currently broken down into five main functions: • Procurement (Purchasing) • Accounting & Financial Reporting • Payroll • Budget • Risk Management (Insurance / Benefits) These functions are further apportioned into various sub-functional type areas or processes which are outlined throughout this manual. For reference purposes see the copy of the Business Support Services Department Functional Organization Chart in Sect. 24, Appendices. Job descriptions are available for each of the major positions within the Business Support Services Department. These job descriptions further outline/ define specific accountabilities for all personnel within the Business Support Services Department. All job descriptions are maintained by the Human Resources Department. Please refer to the WCBOE webpage to view the listing of departmental staffing and position responsibilities. II. CONTROL OBJECTIVES To ensure clear reporting/ communication lines and defined accountabilities within the Business Support Services Department.