It is the policy of the Board of Education that a chart of accounts be established in accordance with the
requirements of the State Department of Public Instruction for the accounting of all District funds.
The Director of Business Services shall be responsible for the proper accounting of all District funds. S/He shall
ensure that expenditures are budgeted under and charged against those accounts which most accurately describe
the purpose for which such monies are to be or have been spent. Wherever appropriate and practicable, salaries
of individual employees, expenditures for single pieces of equipment, and the like shall be prorated under the
several accounts which most accurately describe the purposes for which such monies are to be or have been
A report of the revenues and expenditures in the General Fund shall be made to the Board on a regular basis by
the Director of Business Services.
115.28(13), 115.30(1), Wis. Stats.
Approved/Adopted: July 13, 2009