Fiscal Accounting Reporting: DI

The superintendent shall be responsible for receiving and properly accounting for all funds of the district.

All funds received and/or disbursed by an agency of the school system including any and all district transactions shall be accounted for carefully and accurately; shall conform with generally accepted accounting principles providing for the appropriate separation of accounts, funds and special moneys, and shall be done in a manner that is easily reviewed and lends itself to auditing.

 

Adopted:  December 13, 1988

Revised:   February 10, 2014

Revised: June 12, 2014

 

LEGAL REF.: C.R.S. 22-45-102

 

NOTE: The Financial Policies and Procedures Handbook adopted

by the State Board of Education is to be used by every

school district in the keeping of financial records

and in the periodic presentation of financial

information to the Board.  [C.R.S. 22-44-204(3)]