Governmental Accounting Standards Board (GASB)
Summaries/Status:
Financial Accounting Standards Board (FASB)
The Yellow Book
United States Government Accountability Office (GAO)
American Institute of Certified Public Accountants (AICPA)
Association of Certified Fraud Examiners (ACFE)
Association of Government Accountants (AGA)
The Utah State Board of Education model policies and procedures are general guidelines. These model policies are suggested best practices, and Local Education Agencies (LEAs) are not required to use or adopt these specific policies. LEAs are encouraged to modify these policies and procedures to adapt to the current environment of each specific LEA. Not every LEA has the same personnel positions as listed in the model policies and procedures, please modify the positions to conform to your LEA's circumstances and size.
Government Finance Officers Association (GFOA): Best Practice
December 13, 2012
Bank Account Changes
Read before completing forms.
Direct Deposit Authorization Form for Electronic Funds Transfers (EFT) for Vendors
Direct Payment (EFT Debit) Authorization Form
Cash Receipts Model Policy and Procedures
June 17, 2013
Cash Receipts Model Policy and Procedures
August 12, 2013
Forms:
LEA Policies:
Cash Disbursement Model Policy and Procedures
August 06, 2014
Decision Chart for Purchasing Thresholds
August 6, 2014
Forms:
Policies:
Forms:
Policies:
Fundraising Model Policy
July 19, 2013
Fundraising Model Policy
August 12, 2013
Is it School Sponsored?
June 05, 2013
Policies:
Donations, Contribution, or Sponsorship
July 19, 2013
Donations, Gifts and Sponsorship Model Policy
August 06, 2014
Donations, Gifts and Sponsorship Model Policy
August 06, 2014
Forms:
Policies:
Financial Accounting Manual
Jordan School District
School Transparency Packet (STP)
Alpine School District
Standards for Documentation of Personnel Expenses Time and Effort Reporting
Examples:
Catalog of Federal Domestic Assistance (CFDA)
Code of Federal Regulations (CFR)
Executive Office of the President of the United States, Office of Management and Budget (OMB):
Utah Division of Finance: State Accounting Policies
Utah Division of Purchasing and General Services
Utah State Legislature: Code and Constitution
Financial Reports
American Institute of Architects (AIA) Utah
Catalog of Federal Domestic Assistance (CFDA)
Council for Education Facilities Planners International (CEFPI) Utah
Educational Purchasing Advisory Committee (EDPAC)
Governmental Accounting Standards Board (GASB)
Government Finance Officers Association (GFOA)