As specified in state law, the Board of Education shall establish the following funds for the accounting of all school moneys in the district:


  • Teachers’ Fund (Special Revenue Fund)
  • Incidental Fund (General Fund)
  • Capital Projects Fund
  • Debt Service Fund


The Treasurer of the school district shall open an account for each fund specified, and all moneys received by the district shall be deposited in the appropriate fund account


* * * * * * *


Note:   The reader is encouraged to check the index located at the beginning of this section for other pertinent policies and to review administrative procedures and/or forms for related information.


Adopted:          December 14, 2000


Cross Refs:       DED, Disposition of Unbudgeted Revenue

                        DG, Depository of Funds




Legal Refs:       § 165.011, RSMo.


Advance R-IV School District, Advance, Missouri



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For Office Use Only:  DIB-C.1D (1/99)