Revenues: Cash Receipts, Deposits, Fees, Grants, Property Taxes, State & Federal

GENERAL PROCEDURES:

• Compliance with Utah Money Management Act

• Authorized Bank & Investment Accounts

• Bank Reconciliations

• Chart of Accounts - Internal Account Codes

CASH HANDLING PROCEDURES:

• • Cash Receipts & Deposits - General Procedures

• Cash/Change Boxes

• School Food Services - Cash Receipts & Deposits

• School Activity Accounting Procedures (School Checking Accounts)

  • School Sponsored & Non-School Sponsored Activities

  • Ticket Sales & Gate Receipts Procedures

  • Concession Stands - Procedures

OTHER PROCEDURES:

• School & Program Fees

• Fund-Raising Policy & Guidelines

• Donations, Gifts, & Sponsorships

• Vending Machine Policy

• Collection of Utah Sales Tax

• Grants & Reimbursable Claims - Procedures

• Expenditure of Restricted Funds & Grants

  • Electronic Transfer of Funds - Procedures

  • Journal Entries - Procedures

PROPERTY TAX GUIDANCE:

• Property Tax Guidance & Resources - Utah State Office of Education

• Property Tax Guidance & Resources - Utah Tax Commission

STATE & FEDERAL PROGRAM GUIDANCE:

• Utah Minimum School Program Guidance

  • Special Education

  • Career Technology Education (Vocational)

  • Food Service

    • Department of Agriculture Programs - Compliance Supplement

  • Pupil Transportation

  • School Trustlands

• ESEA - Federal Title Programs

  • Department of Education Programs - Compliance Supplement

• Utah Administrative Rules

• Federal Grant Information

• Office of Management and Budget (OMB) Circulars

Training Resources for Administrators & Staff

Financial Policies, Procedures & Resources

USOE Best Practices & Model Policies