Short essay on the Control of Purchases and Expenditures


The director’s next step is to set in motion procedures for control. Each staff member is enjoined to keep a close watch on expenditures to see that they do not exceed what has been approved.

Accurate and continuous accounting and frequent reports on the status of all accounts are absolutely necessary if the needed control is to be maintained.

Control points in the average-sized operation will usually be:


1. Heads of programs: recreation, health education, physical education, research, dance, intramurals, athletics, special programs

2. Coaches.

3. Equipment custodians.

4. Maintenance personnel.


5. Supervisors.

6. Others.

Meetings with the total or partial staff may be necessary to explain the reasons why some requests were deleted or reduced. These will also present opportunities for emphasizing purchasing policies and procedures.

An important aspect of controlling is the development of good morale and esprit de corps. This will come more easily with a thorough understanding of the reasons for denials of requests and budget cuts. The feeling that judgments and decisions have been impartially made will do much to encourage gracious acceptance of decisions.


If individuals at control points are to carry out their responsibilities, they too must be kept informed about the status of the accounts for which they are responsible.

Unless they have adequate clerical assistance or the amount for which they are responsible is very small, they should not be expected to keep current records of all expenditures and encumbrances against their account.

Even though there are control points, the director of HPERD should periodically review the records and reports of financial status.

He/she should not hesitate to call to the attention of careless or delinquent staff member’s instances of overspending. Where verbal remonstrances fail, it may be necessary to write memorandums requesting explanations.

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