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Policies
Board Policies·3000 Business & Instruction Support Operations

BP 3400Management of District Assets-Accounts

Policy Details

Status
Active
Cross references
  • BP 3310 Purchasing Procedures
  • BP 3440 Inventories
  • BP 3452 Student Activity Funds
  • BP 3460 Periodic Financial Reports
  • BP 3471 Equipment Reserve Fund
Adopted
1/12/2009
Last reviewed
11/3/2025

The Superintendent will provide ongoing internal accounting controls and a means for the accounting of income and expenditures as outlined in the adopted budget.

Outstanding Encumbrances

Encumbrances outstanding at the end of any fiscal year will be designated as non-lapsing appropriations to be carried forward to the subsequent year’s budget.

Fund Balance

Designations of fund balance must be approved by the Board.

Audits

The Board will provide for an annual audit of District accounts by a certified public accountant who has no personal interest in District fiscal affairs. The audit will be conducted in accordance with the requirements of state and federal regulations.

Legal Reference:

ALASKA STATUTES

14. 08.111 Duties (Regional school boards)

14.14.050 Annual Audit

14.14.060 Relationship between borough school district and borough

14.14.065 Relationship between city school district and city

14.17.505 Fund balance in school operating fund

ALASKA ADMINISTRATIVE CODE

4 AAC 06.120 Accounting and audit manuals, charts of accounts, code descriptions

4 AAC 06.121 Annual financial reporting requirements

4 AAC 09.130 School district audit

4 AAC 09.160 Fund balance