District Management Services
Accounting and Auditing
- Audit Committee Guidance
- Summary of Fiscal Accountability Legislation (Chapter 263, Laws 2005)
- Fiscal Accountability Regulations
-
Sample
RFP for District's External Auditor (
, 115KB) - Encumbering Process
- Check Process
- Treasurer's Receipts
- Fund Balance Management
- Capital Reserve Funds
-
Reserve
Funds (
,
14.2KB) - Capital Reserve Commissioner's Opinion
-
Unexpended
Balances in Capital Projects Fund (,
8.5KB)
-
Extra
Classroom Activity Funds (,
376KB)
(for Central Treasurer, Faculty Auditor and All Faculty Advisors) - Signatures
Needed to Initiate a Purchase Order or Claim and Certifications
for Audit and Payment (,
24.5KB)
- Guidance Documents
- Audit Reference Manual
- Debt Limits for School Districts
- Fiscal Accountability Guidance
- Fiscal Fitness - A guide to monitoring your school district's budget
- Investment
Instruments and Cash Flow Schedules (,
183KB)
- Sample
Accounting Policy(,
50KB)
- Sample
Monthly Financial Reports
- Sample
Treasurer's Cash Report(,
31KB)
Last Updated:
June 15, 2009