The following pertain to all of our locals. There may be unusual situations in which additional requirements exist. If there is any doubt, contact the IEA Director of Business Services.
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If an "honest" person has opportunity and a strong incentive, it can become relatively easy to take the next step and rationalize a fraudulent act. Proactive encouragement of proper controls at every opportunity will lessen the probability that investigations and accusations will ever have to be made.
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This booklet has been prepared by the IEA-NEA Field and Legal Services Departments to help local associations first win fair share provisions in their negotiated agreements and then implement those provisions properly for this school year.
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This 100-page document, while somewhat generic in the sense that it cannot address issues that are unique to Illinois, nevertheless provides an extensive amount of information that should be useful to every local Treasurer. If the IEA Local Treasurer’s Manual covers a topic that you are interested in but does not provide enough detail for you, check the corresponding section of the NEA manual and you may find what you are looking for.
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Here is the complete manual that is used as a training aid at our Financial Procedures Training workshops. Much of the information in this handbook was obtained from the NEA Local Treasurer’s Manual, but is much more extensive in its treatment of certain topics such as accounting concepts, searching for a firm to audit your books, etc.
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