DI Policy - Fiscal Accounting and Reporting

Code: DI


The Superintendent and Business Manager shall be ultimately responsible for  properly accounting for all funds of the district and for the preparation of reports  and statements required by the state examiner's office and the State  Department of Education. 

The accounting system that is used shall conform with requirements of the State  Department of Education and with good accounting practices, providing for  the appropriate separation of accounts, funds, and special monies. 

The business manager will prepare a financial statement which will be presented  to the Board each month. This report will be prepared in the form prescribed by  the Board. It will show the amount budgeted in each budget category, the  amount expended to date, and the remaining unexpended balance. The  statement will also show the unencumbered bank balance. A list of bills and  salaries for Board approval will also be presented. At the request of the Board,  a more detailed breakdown of any budget category may be requested and  provided. 

At the request of the Board or the Superintendent, other financial reports will be  presented


Adopted:  11/19/80

Amended:  3/19/97

Amended:  7/18/23





Sublette County School District # 9, Big Piney, Wyoming