This document represents company-wide financial policies, which have previously been in effect but were not formally documented. This policy manual is effective January 1, 2019 and supersedes any previously documented policies and/or manuals.
It is the intent of this document to express the SPTHB financial policies and controls and to ensure that they are applied consistently throughout the organization. Inherent within this policy is compliance with Generally Accepted Accounting Principles (GAAP) in accordance with the Statement of Financial Accounting Standards (SFAS) for Not-for-Profit Organizations.