The financial records of the Advance R-IV School District shall be kept in accordance with the generally accepted accounting principles expressed in the state statutes and guidelines of the Missouri Department of Elementary and Secondary Education, based on Handbook II, Revised and as modified by the Missouri Financial Accounting Manual, Revised. All financial transactions shall be recorded in the revenue and expenditure records, and appropriate entries from the adopted budget shall be made in the records for the respective funds.


The district shall make and publish annually, not later than the first day of September, in a newspaper published in the school district, or, if no newspaper is published in the district, then is some newspaper that is circulated generally in the district, a statement of all receipts of school moneys, when and from that source such moneys were derived, and all expenditures and the accounts such moneys were expended upon. The report shall also set forth the present indebtedness of the district, the nature thereof, and the rate of taxation for all purposes for the year, and shall be duly attested by the president and secretary of the Board of Education. The secretary shall also submit the annual report on prescribed forms to the Missouri Department of Elementary and Secondary Education.


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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: November 30, 1995


Revised: December 14, 2000


Cross Refs: BCC, Appointed Board Officials

CN, Deadlines and Schedules


Legal Refs: 165.011, RSMo.


Advance R-IV School District, Advance, Missouri



1993, Missouri School Boards' Association, Registered in U.S. Copyright Office

For Office Use Only: DIC-C.1D (1/99)