The district’s accounting system shall conform to requirements established by state statutes and regulations of the Missouri Department of Elementary and Secondary Education (DESE), based on the current version of the Missouri Financial Accounting Manual.


The superintendent shall be responsible for receiving and properly accounting for all funds of the school district and implementing the accounting system.  As specified in state law, the Board of Education shall establish funds for the accounting of all school moneys in the district.  The treasurer of the district shall open an account for each fund, and all moneys received by the district shall be deposited in the appropriate fund account.  All financial transactions shall be recorded in the revenue and expenditure records, and appropriate entries from the adopted budget shall be made in the records for the respective funds.


The Board shall receive monthly financial statements from the superintendent showing the financial condition of the district.  In addition, other financial statements determined necessary by either the Board or the superintendent shall be presented to the Board for review.


The superintendent shall also be responsible for pupil-related accounting and shall file enrollment, attendance, food service and transportation reports as required by DESE.


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Note:   The reader is encouraged to check the index located at the beginning of this section for other pertinent policies and to review administrative procedures and/or forms for related information.


Adopted:          07-14-08




Cross Refs:       IGDF, Student Fundraising


Legal Refs:       ‘ 165.011, RSMo.


Raymondville R-VII School District, Raymondville, Missouri