ERIC Number: ED330116
Record Type: RIE
Publication Date: 1988
Reference Count: 0
Budget Development, Budget Monitoring, Accounting and Financial Reporting: A Self-Assessment Guide for School District Fiscal Policy Teams.
California State Dept. of Education, Sacramento.
A school district's governing board, superintendent, and business manager should work as an effective fiscal policy team with good communication. This self-assessment guide is designed to assist in the overall evaluation of fiscal policy team communication. Four sections (budget development, budget monitoring, financial reporting, and accounting/internal control/auditing) are comprised of introductory statements followed by a standard against which current district practices may be viewed. Results from questions answered independently by each team member are used as a basis for discussion. The annual budget should reflect the philosophy of an organization and be updated as conditions change. A system must exist to adjust the budget to reflect changes. Accurate and timely financial reports should reflect current information to allow midcourse budget corrections. A structure of internal controls must exist to safeguard district assets. (EJS)
Publication Type: Tests/Questionnaires; Guides - Non-Classroom
Education Level: N/A
Audience: Policymakers; Administrators; Practitioners
Authoring Institution: California State Dept. of Education, Sacramento.