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Policies » Section D: Fiscal Management » DI: Fiscal Accounting and Reporting

Policy Date: 09/21/2022

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SAU File: DI

SAU #15
FISCAL ACCOUNTING AND REPORTING

The SAU #15 accounting system will be in conformance with the New Hampshire Financial
Accounting Handbook published by the State Department of Education. An adequate system of
encumbrance accounting will be maintained.

The School Boards shall receive financial reports and statements showing the financial condition of
their School District. These statements/reports shall be prepared on a scheduled basis during the
school year, two of which shall contain estimates to project cost for the full year including actual
encumbered expenses. The School Boards may ask for a statement or report at any time.

Adopted: September 21, 2022