• File: DI



    The Superintendent will be ultimately responsible for receiving and properly accounting for all funds of the school district.


    The accounting system used will conform with the Uniform Massachusetts Accounting System as well as good accounting practices, providing for the appropriate separation of accounts, funds, and special monies.


    The School Committee will receive periodic financial statements from the Superintendent showing the financial condition of the school department. Such other financial statements as may be determined necessary by either the Committee or the administration will be presented as found desirable.



    LEGAL REFS.: MGL Ch. 44:38

                              603 CMR 10:00


    CROSS REFS.: DBJ, Budget Transfer Authority

                               DIE, Audits

     SOURCE: MASC 2021

    Approved by SC 09/15/2022



    NOTE: References to town or city charters may be appropriate at this category, and the content of the policy should be changed accordingly.