- Document Link: DI – Accounting and Reporting
- Title: Accounting and Reporting
- Section: D. Fiscal Management
- Adoption Date: 07/15/2021
- Ref Code: O.C.G.A. 48-08-0141, O.C.G.A. 50-06-0032, O.C.G.A. 20-02-0160, O.C.G.A. 20-02-0162, O.C.G.A. 20-02-0167, O.C.G.A. 20-02-0720, O.C.G.A. 20-02-0962, O.C.G.A. 50-06-0006, Rule 160-5-2-.21
DI – Accounting and Reporting
Descriptor Code: DI
Accounting and Reporting
The Superintendent is ultimately responsible for receiving and properly accounting for all funds of the School District. Funds shall be deposited in a depository designated by the School Board. The accounting system used will conform with requirements of the State Board of Education and with good accounting practices, providing for the appropriate separation of accounts, funds and special monies. The School Board will receive and inspect monthly financial reports from the Superintendent in accordance with applicable state statutes.
ADOPTED: August 2, 2001 REVISED: July 15, 2021