Associations
American Institute of Certified Public Accountants (AICPA)
Association of Certified Fraud Examiners (ACFE)
Association of Government Accountants (AGA)
Best Practices/Model Policies
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.
Audit Committee
Government Finance Officers Association (GFOA): Best Practice
December 13, 2012
Bank Forms
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
Cash Receipts Model Policy and Procedures
June 17, 2013
Cash Receipts Model Policy and Procedures
August 12, 2013
Forms:
LEA Policies:
- Financial Accounting Manual
Jordan School District - Cash Receipts Policy
Provo City School District - Financial Policy and Procedure Guide
Spectrum Academy - General Accounting Procedures
Wasatch School District's
Expenditures
Cash Disbursement Model Policy and Procedures
August 06, 2014
Decision Chart for Purchasing Thresholds
August 6, 2014
Forms:
- Example 1: Phone Quote
- Example 2: Phone Quote
- Example 3: Phone Quote
- Example 4: Phone Quote
- Request for Written Quote
- Example 1: Sole Source Form
- Example 2: Sole Source Form
- Expenditure Request Authorization
Policies:
- Purchasing Guidelines for Small Purchases
Canyons Schools District - Purchasing Policy
Davis School District - Financial Accounting Manual
Jordan School District - Financial Policy and Procedure Guide
Spectrum Academy - Cash Handling: Purchasing/Accounts Payable
Wasatch School District - Division of Purchasing Flowchart
Utah Division of Purchasing and General Resources
Credit/Debit Card
Forms:
Policies:
- Purchasing Card Procedure
Alpine School District - P-Card Program
Provo City School District - Debit Cardholder Agreement
Provo City School District
Fundraisers
Fundraising Model Policy
July 19, 2013
Fundraising Model Policy
August 12, 2013
Is it School Sponsored?
June 05, 2013
Policies:
- Booster Club Handbook
Alpine School District - Guidelines for Camps, Clinics, Private But Public Education-Related Activities
Alpine School District - Donation and Fundraising Policy
Provo City School District - Fundraising and Booster Club Handbook
Provo City School District - Cash Handling: Booster Club, Finance Records Maintained by Schools
Wasatch School District - Commercialism, Fund-Raising and Donations
Wasatch School District
Donations, Gifts and Sponsorships
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:
- Contribution to the Canyons School District Education Foundation
- Donation, Contribution, Sponsorship, Volunteer Form
- Is it a donation?
Salt Lake School District
Policies:
- Donations
Granite School District - Donation and Fundraising Policy
Provo City School District
Accounting Manual
Financial Accounting Manual
Jordan School District
School Transparency Packet (STP)
Alpine School District
Payroll
Standards for Documentation of Personnel Expenses Time and Effort Reporting
Examples:
Federal
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):
State of Utah
Utah Division of Finance: State Accounting Policies
Utah Division of Purchasing and General Services
Utah State Legislature: Code and Constitution
Financial Reports
External Links
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)