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<p class=MsoNormal><font size=2 color=black face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:black'>From Finance & G/L Systems<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:black'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:black'>The College has published a General
Ledger Journal Entry Procedure. This procedure is effective immediately and
applies to and defines College personnel who prepare, approve, or enter General
Ledger Journal Entries. <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:black'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:black'>This procedure is available for review on
the <a href="http://www1.cpcc.edu/gl/policies-and-procedures">Finance & G/L
Systems website.</a> <o:p></o:p></span></font></p>
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10.0pt;font-family:Arial;color:black'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:black'>All Finance & Administrative Services
division associates should review the procedure and contact Ian Brice if there
are any questions. <o:p></o:p></span></font></p>
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10.0pt;font-family:Arial;color:black'><o:p> </o:p></span></font></p>
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font-family:Arial'><o:p> </o:p></span></font></p>
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