School districts shall develop, establish and maintain an effective organizational structure that includes the following:

1. A. Devise a system for the measurement of and accountability for employee performance.
2. B. Establish a policy in which the delegation of responsibility for employee actions is combined with sufficient authority to perform the assigned activities.
3. C. Create and maintain budgets and financial reports which facilitate the discharge of assigned responsibilities and monitors activities at each level of the organizational structure.

4. D. Develop a system of checks and balances which separates incompatible activities to preclude absolute control by any individual or unit and provides for supervision by higher levels of management and for the monitoring of overall school district activities.

   [11/01/1997, 1/15/1999; 6.20.2.12 NMAC - Rn, 6 NMAC 2.2.1.12, 5/31/2001]