FISCAL ACCOUNTING AND REPORTING
The Educational Service Center's accounting system will be in conformance
with the Uniform School Accounting System as prescribed by the Auditor of
State for the use of school districts. The Treasurer will be responsible for
receiving and properly accounting for all funds of the Educational Service
Center.
The financial records must be adequate to:
1. guide the making or deferring of purchases, the expansion or curtailing
of programs and the controlling of expenses;
2. ensure that current data are immediately available and in such form that
routine summaries can be readily made;
3. serve as a guide to budget estimates for future years and to hold
expenditures to the amounts appropriated and
4. show that those in charge have handled funds within limitations
established by law and in accordance with Governing Board policy.
The financial records must be kept for not less than 10 years and may be
destroyed only in compliance with the provisions of State law and in
compliance with specifications of the Educational Service Center's records
commission, the Auditor of State and the Ohio Historical Society.
[Adoption date: June 21, 2001]
LEGAL REFS: ORC 117.101; 117.38; 117.43
3301.07
3313.29; 3313.32
3315.04; 3315.13
Chapter 5705
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