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Descriptor Code: DIA
Accounting System  
Print Policy

The accounting systems and procedures for the school system shall be set up so as to conform to state law and existing guides from the State Department of Education.  The Superintendent and business staff will be expected to confer with appropriate specialists of the State Department of Education, state auditors and any other knowledgeable persons or groups in achieving that objective.

No school funds will be kept in personal accounts.


Carroll County Schools
Date Adopted:  7/11/2002

Policy Reference Disclaimer: These references are not intended to be part of the policy itself, nor do they indicate the basis or authority for the board to enact this policy. Instead, they are provided as additional resources for those interested in the subject matter of the policy.

Note: The State of Georgia has moved the Georgia Code. This new environment no longer allows us to link directly to the Georgia Code. For example enter 20-02-0211 in the search window and the Georgia Code will appear.
State Reference Description
O.C.G.A 20-02-0167 Funding for direct instructional, media center and staff development costs; submission of budget
O.C.G.A 20-02-0961 Preparation and distribution of forms or books for principals' accounts
O.C.G.A 20-02-0962 Quarterly reports by principals; audits by boards
O.C.G.A 50-06-0006 Audit of school systems; employing accountants; accounting standards
Rule 160-5-2-.23 Financial Management for Georgia Local Units of Administration