School Board of the City of Virginia Beach
Policy 3-41

BUSINESS AND NONINSTRUCTIONAL OPERATIONS

System of Accounts

The superintendent shall ensure the implementation of the approved system of accounting for all monies, exclusive of the PTAs and Booster Clubs, collected for any purpose within the division.

Legal Reference:

Code of Va., § 22.1-115. System of accounting; statements of funds available; classification of expenditures.

Code of Va., § 22.1-116. How and by whom funds for school division kept and disbursed.

 

Adopted by School Board:  October 21, 1969
Amended by School Board:  November 21, 1978
Amended by School Board:  August 21, 1990
Amended by School Board:  July 16, 1991
Amended by School Board:  February 16, 1993