Accounting Systems

General and budgetary accounting is prescribed by the Education Code and must be in accordance with the California State Department of Education Accounting Manual.

Supplementary accounting procedures may be instituted by the Superintendent or the appropriate designee.

The accounting systems and procedures shall provide the basis for ongoing internal accounting controls and provide a means for the accounting of income and expenditures as outlined in the adopted budget.


All accounts of the school district shall be audited annually, as prescribed by the Education Code. The audit examination shall be conducted in accordance with the requirements of the State Controller.

The audit shall include all funds of the District and any other funds which are administered pursuant to a joint powers agreement.

The audit shall also include an audit of attendance procedures.

The audit shall identify all expenditures by source of funds and shall contain the following:

  1. A statement that the audit was conducted pursuant to standards and procedures established in the audit guides developed by the State Controller.
  2. A summary of audit exceptions and management recommendations.

Policy Adopted: February 3, 1974