Accounting Systems
General and budgetary accounting is prescribed by
the Education Code and must be in accordance with the
California State Department of Education Accounting
Manual.
Supplementary accounting procedures may be
instituted by the Superintendent or the appropriate
designee.
The accounting systems and procedures shall
provide the basis for ongoing internal accounting
controls and provide a means for the accounting of
income and expenditures as outlined in the adopted
budget.
Audits
All accounts of the school district shall be
audited annually, as prescribed by the Education Code. The audit examination shall be conducted in
accordance with the requirements of the State
Controller.
The audit shall include all funds of the District
and any other funds which are administered pursuant
to a joint powers agreement.
The audit shall also include an audit of
attendance procedures.
The audit shall identify all expenditures by
source of funds and shall contain the following:
- A statement that the audit was conducted
pursuant to standards and procedures
established in the audit guides developed by
the State Controller.
- A summary of audit exceptions and management
recommendations.
Policy Adopted: February 3,
1974
