DI: FISCAL COUNTING AND REPORTING

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Chief Financial Officer

The Superintendent will be ultimately responsible for receiving and properly accounting for all funds of the school district.

The accounting system used will conform with state requirements and with good accounting practices, providing for the appropriate separation of accounts, funds, and special monies.

The School Committee will receive periodic financial statements from the Superintendent showing the financial condition of the school department. Such other financial statements as may be determined necessary by either the Committee or the administration will be presented as found desirable.

SOURCE:  MASC

LEGAL REF.:  Board of Education 603 CMR 10:00