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ACCOUNTS
The Superintendent or his/her designee shall ensure that state recommended accounting principles are applied in preparing the budget and keeping all accounts of the district in accordance with code and statute. Date: April 14, 1986 November 19, 2001 First Reading December 10, 2001 Approved Legal References: N.J.S.A. 18A:4-14 Uniform system of bookkeeping for school districts N.J.S.A. 18A:17-8 Secretary; collection of tuition and auditing of N.J.S.A. 18A:17-35 Records of receipts and payments N.J.S.A. 18A:22-8 Contents of budget; program budget system N.J.S.A. 18A:34-2 Care and keeping of textbooks and accounting N.J.A.C. 6:19-1.1 et seq. Comprehensive Educational Improvement and Financing Program See particularly: N.J.A.C. 6:19-2.1, 4.2 N.J.A.C. 6:20-2A.1 et seq. Double Entry Bookkeeping and GAAP Accounting in Local School Districts Manual for the Evaluation of Local School Districts (August 2000) Cross References: 3100 Budget planning, preparation and adoption 3326 Payment for goods and services 3450 Money in school buildings 3451 Petty cash funds 3453 School activity funds 3570 District records and reports 3571 Financial reports 3571.4 Audit Key Words Bookkeeping, Accounting, Generally Accepted Accounting Principles |
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