6810 - ACCOUNTING OBJECTIVES

The Board of Education recognizes its responsibility to the taxpayers of the District to be sure that public monies expended by the School District are utilized for the furtherance of student education in a manner that will ensure full value to the taxpayers, and that adequate constraints and records are established to ensure that end.

The Board by law holds the authority to fix the budget, approve bids and pass upon each expenditure of the District.

To meet the goals of this policy the Board requires the Treasurer, as fiscal officer of the District, to establish sound accounting procedures, prepare and preserve vouchers for payment, render a financial statement to the Board monthly, maintain a cash journal, encumber appropriations, certify funds, institute effective business practices, recommend suitable accounting equipment where necessary and prepare administrative procedures for sound District and school fiscal operations.