Code: DI
Adopted: 1/14/80
Readopted: 6/12/06
Orig. Code(s): 420.5
Fiscal Accounting and Reporting
The superintendent shall be ultimately responsible for receiving and properly accounting for all funds of the district.
The Board shall receive quarterly financial statements from the superintendent showing the financial condition of the district. Such other financial statements as may be determined necessary by either the Board or the administration shall be presented as found desirable.
The district administration shall also be responsible for pupil accounting and shall report enrollment and attendance as required by the state of Oregon.
END OF POLICY
Legal Reference(s):
ORS 294.305 - 294.565
OAR 581-023-0035
Program Budgeting and Accounting Manual, Oregon Department of Education (2000).