PDF pending restoration
ERIC Number: ED206097
Record Type: Non-Journal
Publication Date: 1980
Reference Count: N/A
Program Budgeting and Accounting Manual for School Districts.
Oregon State Dept. of Education, Salem.
To promote sound and efficient school budgeting and accounting, this revision of a 1975 manual outlines a system of financial accounts to be followed by Oregon's school districts. In discussing the budgeting process, the first part describes the budget document and the role of the school district board, suggests budget meeting agendas, and provides a checklist of budget criteria. The second part discusses different types of expenditures and revenues and gives the official definitions and code numbers for groups of accounts and for the many governmental, proprietary, and fiduciary funds. Copies of budget forms are added, along with two appendices. Appendix A distinguishes school supplies from school equipment, defining and listing examples of both types of articles. Appendix B comprises a 58-page glossary of financial and educational terms used. (Author/RW)
Publication Type: Guides - Non-Classroom
Education Level: N/A
Authoring Institution: Oregon State Dept. of Education, Salem.
Identifiers - Location: Oregon