Transcription of Chapter 23A, Fiscal Accountablility, Efficiency, and ...
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Chapter 23A, Fiscal Accountablility, Efficiency, and ...
1 6A:23A, Fiscal ACCOUNTABILITY, EFFICIENCY, AND BUDGETING PROCEDURES TABLE OF CONTENTS SUBCHAPTER 1. PURPOSE, SCOPE, AND DEFINITIONS 6 Purpose and scope 6 Definitions SUBCHAPTER 2. EXECUTIVE COUNTY SUPERINTENDENTS OF SCHOOLS 6 General powers and duties of executive county superintendent 6 School district regionalization and consolidation of services advisory committee 6 Consolidation and sharing of services; joint and cooperative purchasing 6 Elimination of school districts that are not operating schools 6 Plan for school district consolidation to create regional school districts 6 Transportation efficiency study 6 Shared special education services SUBCHAPTER 3. ADMINISTRATOR AND DISTRICT BOARD OF EDUCATION MEMBER ACCOUNTABILITY 6 Review of employment contracts for superintendents, assistant superintendents, and school business administrators 6 Required actions relative to early termination of superintendent 6 Certification review under certain conditions 6 Noncompliance with GAAP, review of certification of a SBA SUBCHAPTER 4.
6A:23A-22.8 Verification of payroll check distribution 6A:23A-22.9 Board of trustees expenditures for non-employee activities, meals and refreshments 6A:23A-22.10 Nepotism policy 6A:23A-22.11 Contributions to board members and contract awards 6A:23A-22.12 Internal controls 6A:23A-22.13 Segregation of duties; organization structure
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