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Alabama Code Title 16. Education § 16-13A-1

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A local board of education, to ensure the sound fiscal management of board finances, upon the recommendation of the local superintendent of education, shall adopt fiscal management policies which comply with generally accepted accounting principles, including, but not limited to, policies related to each of the following:

(1) Regular reconciliation of bank statements.

(2) Maintenance of fixed assets inventory.

(3) Deposit of incoming funds.

(4) Review of monthly revenues and expenditures.

Cite this article: - Alabama Code Title 16. Education § 16-13A-1 - last updated January 01, 2019 |

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