Section R7-2-902. Independent Accounting Responsibilities

The governing board of a school district applying to operate with full independence from the county school superintendent as pro- vided in Laws 1987, Chapter 132, shall submit a plan for account- ing responsibility to the State Board of Education no later than January 1, 1988, which documents the following:

1.        Administrative and internal accounting controls designed to achieve compliance with the Uniform System of Financial Records and the following objectives:

a.         Procedures for approving, preparing and signing vouchers and warrants;

b.        Procedures to ensure verification of administrators’ and teachers’ certification records with the Depart- ment of Education for all classroom and administra- tive personnel required to hold a certificate by the State Board pursuant to A.R.S. § 15-203, before issuing warrants for their services;

c.         Procedures to account for all revenues, including allocation of certain revenues to funds as provided in Section III-C of the February 1986 Uniform Accounting Manual for Arizona County School Superintendents, incorporated herein by reference and on file with the Office of the Secretary of State;

d.        Procedures for reconciling the accounting records monthly to the county treasurer as provided in Sec- tion III-G of the February 1986 Uniform Accounting Manual for Arizona County School Superintendents, incorporated herein by reference and on file with the Office of the Secretary of State.

2.        No amendments or additions to Sections III-C and G of the February 1986 Uniform Accounting Manual for Ari- zona County School Superintendents made after the effective date of this rule are included in these proce- dures. Copies of Sections III-C and G are available at the State Board office and from the Arizona Auditor General.

3.        A compilation of resources required to implement accounting responsibility, including personnel, training and equipment, and a comprehensive analysis of the bud- getary implications of accounting responsibility for the school district and the county treasurer.

Historical Note

Adopted effective February 4, 1988 (Supp. 88-1).