File: DI - Fiscal Accounting File: DI - Fiscal AccountingThe superintendent shall be responsible for receiving and properly accounting for all funds of the district.
All funds received and/or disbursed by any agency of the school system including any and all district transactions shall be accounted for carefully and accurately; shall conform with generally accepted principles of governmental accounting providing for the appropriate separation of accounts, funds and special moneys, and shall be done in a manner that is easily reviewed and lends itself to auditing.
When accounting for any enterprise funds the district shall use the full accrual basis of accounting.
Adopted: August 1998
Revised: May 2004
LEGAL REFS.: C.R.S. 22-44-103 /enterprise funds accounting methods)
C.R.S. 22-45-102