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School District 25 Policy

Fiscal Accounting And Reporting

Policy 3015
Adopted: April 9, 1985
Legal Ref: W.S. 21-3-113 21-3-118


The Superintendent is responsible for the manner in which accounts are kept and preserved. He/ she is responsible for the business affairs and will maintain all financial records required by law.

Financial Statements

The Board will, at the expiration of each fiscal year, prepare a financial statement as required by law.

Internal Account Responsibility

Basic responsibility for internal accounting rests with the Superintendent. The Superintendent may delegate this responsibility to a designated staff member(s) together with the authority commensurate therewith. Such records shall be audited annually and reports made to the Board in accordance with state regulations.

Internal Account Records

All funds derived from co-curricular, lunchroom, activity funds, and other school sources will be administered in accordance with state regulations.

Accounting Procedures

The District will conform with the requirements of the Uniform Municipal Fiscal Procedures Act and internal accounts shall be in accordance with the Wyoming School Budgeting, Accounting, and Reporting Manual (1), April, 1973, and any revisions thereto.