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Financial Guide - Charter Schools

Financial Guide FOR Charter Schools DIVISION OF school BUSINESS North Carolina Department of Public Instruction Revised September 2017 2 TABLE OF CONTENTS Definition of Terms .. 3 Section A - DPI Contacts and General Information .. 10 Section B - Reference Materials .. 12 I. Charter school .. 12 II. NC State Health Plan .. 12 III. Retirement Benefits and Reporting .. 12 IV. NC Division of Employment Security (DES) Requirements .. 12 V. Generally Accepted Standards of Fiscal Management .. 13 VI. State Language .. 14 VII. Conflicts of Interest Policy .. 14 VIII. Systems .. 17 IX. Home Base .. 18 X. uniform Cart of Accounts .. 20 XI. Web Sites .. 21 Section C New Charter school Checklist for Finance .. 22 Section D Financial Calendar of Events .. 25 Section E Charter school Funding Overview .. 27 I. Funding Sources.

FINANCIAL GUIDE FOR CHARTER SCHOOLS . ... Charter School requests funds via the cash management system, the money (positive or negative) is certified to the bank account. OR . ... law passed by the General Assembly requiring a uniform accounting system for all LEAs.

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