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Accounts 3400-3499
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Policies (P) and Regulations (R) addressing the District's accounting for funds, equipment and land.

Number
Title
Purpose
P 3400

Banking

. The purpose of this policy is to establish how banking depositories are chosen by the district and how banking relationships are managed and maintained by the administration.

R 3400 A

Banking Standards

. The purpose of this regulation is to establish the minimum standards for district banking depositories.

P 3405

Accounting

The purpose of this policy is to comply with state requirements for school district accounting and to establish the requirements for deposits of money collected at school or program sites.

R 3405 A

Student Activity Accounts

. The purpose of this policy is to give general direction on the accounting and handling procedures for all student activity funds.

P 3430

Periodic Financial Reports

Establishes requirement of submitting regular fiancial reports to the Board Standing Committee on Finance, and annually to the Board.

R 3430 A

Periodic Financial Reports

Establishes which monthly reports will be generated and given to the Superintendent.

P 3432

Expenditure Reporting

Establishes the requirement of monthly reporting on total costs of services.

P 3434

Periodic Audit

The purpose of this policy is to establish the requirement of an annual independent audit of all district finances.

P 3440

Inventories

Establishes the requirement of conducting inventories of all district property on an annual basis.

P 3445

Property and Equipment

The policy establishes the custodial nature of the Board of Directors for care, maintenance and security of property purchased or donated to the District.

R 3445 A

Recording Land or Buildings

Establishes the responsibility for keeping records regarding district owned real property or buildings.

R 3445 B

Fixed Asset System

The purpose of this regulation is to establish the requirement of creating a fixed asset accounting record for district equipment.

P 3470

Trust Account Investment

The purpose of this policy is to authorize accounts and investment strategies to appropriately fund the district’s obligation.