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Last Update: 05/22/2009

TN Internal School Uniform Accounting Policy Manual (Effective July1, 2001)

Table of Contents Acrobat file (.pdf)
Preface Acrobat file (.pdf)
Section 1:  Introduction Acrobat file (.pdf)
Section 2:  Audit Requirements Acrobat file (.pdf)
Section 3:  Duties and Responsibilities Acrobat file (.pdf)
Section 4:  Administration of Internal School Funds Acrobat file (.pdf)
Section 5:  Operating Procedures Acrobat file (.pdf)
Section 6:  Banking Acrobat file (.pdf)
Section 7:  Accounting and Reporting Acrobat file (.pdf)
  Exhibit 1:  Combined Balance Sheet - All Schools (Activity) Acrobat file (.pdf)
  Exhibit 2:  Combined Statement of Revenues, Expenditures & Changes in Fund Balances - All Schools (Activity) Acrobat file (.pdf)
  Exhibit 3:  Notes to the Financial Statements Acrobat file (.pdf)
  Exhibit 4:  Balance Sheet - High School (Activity) Acrobat file (.pdf)
  Exhibit 5:  Statement of Revenues, Expenditures, and Changes in Fund Balances - High School (Activity) Acrobat file (.pdf)
  Exhibit 6:  Balance Sheet - Middle School (Activity) Acrobat file (.pdf)
  Exhibit 7:  Statement of Revenues, Expenditures & Changes in Fund Balances - Middle School (Activity) Acrobat file (.pdf)
  Exhibit 8:  Balance Sheet - Elementary School (Activity)  Acrobat file (.pdf)
  Exhibit 9:  Statement of Revenues, Expenditures & Changes in Fund Balances - Elementary School (Activity) Acrobat file (.pdf)
  Exhibit 10:  Schedule of Expenditures of Federal Awards and State Financial Assistance Acrobat file (.pdf)
  Exhibit 11:  Schedule of Interfund and Interaccount Transfers Acrobat file (.pdf)
  Exhibit 12:  Schedule of Salary Supplements Acrobat file (.pdf)
  Exhibit 13:  Schedule of Fidelity Bond Coverage Acrobat file (.pdf)
Section 8:  School Food Authority Fund Operating Procedures Acrobat file (.pdf)
Section 9:  Chart of Accounts Acrobat file (.pdf)
Appendix:  Applicable Laws and Exhibits  
  Internal Accounting Law (Section 49-2-110, TCA) and Annual Audits of Schools (Section 49-2-112, TCA) Acrobat file (.pdf)
   Exhibit 1:  Proposed Fundraising Activities Acrobat file (.pdf)
   Exhibit 2a:  Fundraiser Profit Analysis Report Acrobat file (.pdf)
   Exhibit 2b:  Advertising Sales for  Yearbook Profit Analysis Report Acrobat file (.pdf)
   Exhibit 2c:  Yearbook Profit Analysis Report   Acrobat file (.pdf)
   Exhibit 2d:  Vending Profit Analysis Report Acrobat file (.pdf)
   Exhibit 3:  Fundraiser Summary Report Acrobat file (.pdf)
   Exhibit 4:  Donation/Allocation Summary Report Acrobat file (.pdf)
   Exhibit 5:  Prenumbered Receipts   Acrobat file (.pdf)
   Exhibit 6:  Teacher Collection Log Acrobat file (.pdf)
   Exhibit 7:  Ticket Reconciliation Acrobat file (.pdf)
   Exhibit 8:  Count of Collections Acrobat file (.pdf)
   Exhibit 9:  Daily Collection Report Acrobat file (.pdf)
   Exhibit 10:  Purchase Requisition / Authorization Acrobat file (.pdf)
   Exhibit 11:  Authorization by Student Organization Acrobat file (.pdf)
   Exhibit 12:  Claim for Travel Expense Acrobat file (.pdf)
Index Acrobat file (.pdf)