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DI, Fiscal Accounting and Reporting

FISCAL ACCOUNTING AND REPORTING

 

The superintendent will be ultimately responsible for receiving and properly accounting for all funds of the school system. This responsibility may be delegated to the school business administrator.

The accounting system used will conform tostate requirements and to sound business practices. The system will provide for the appropriate separation of accounts, funds, and special monies.

The school committee will receive monthlyfinancial statements from the superintendent showing the financial condition of the school department. Such other financial statements as may be determined necessary by either the committee or the administration will be presented as deemed necessary.

File: DI

[Adoption Date: 10/26/98]

[Revised: June 2002]

LEGAL REF: Board of Education 603 CMR 10:00

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