Policies and Regulations

School Board of the City of Virginia Beach
Policy 3-42

BUSINESS AND NONINSTRUCTIONAL OPERATIONS

Record Keeping

A. Generally

The superintendent shall establish and maintain an active and continuing program for a safe, economic and efficient management of records.

B. Responsibility

The superintendent shall keep an accurate account of all receipts and disbursements of school funds. Such records shall be kept by the clerk of the board under supervision of the superintendent. The superintendent shall inspect the accounts of the clerk of the board frequently to see that such accounts are neatly and accurately kept and that all school funds are properly applied.

C. Individual Schools

All school funds, including student activity accounts and athletic funds handled by school employees or students, shall be properly maintained and recorded. The superintendent shall ensure that each school maintains an accurate account of all funds and that these funds be audited at least once each year.

Editor's Note
For school activity funds see school board policy 3-51 and any implementing regulations.

Legal Reference:

Code of Va., § 22.1-68. Records.

Adopted by School Board: February 16, 1993