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South Carolina State Dept. of Education, Columbia. – 1990
Public education financial data obtained from South Carolina local school district audits and the State Department of Education for fiscal year 1988-89 are provided in a standardized format. Caution is recommended when comparing financial data in this report with earlier years as several reporting changes were incorporated that are not comparable…
Descriptors: Bookkeeping, Educational Finance, Elementary Secondary Education, Expenditures
1984
Background information for the auditing of New Jersey School Districts is given. Included are chapters on the following: (1) a digest of the School Audit Law, Title 18A:23-1 to 18A:23-11; (2) directives to the Boards of Education; (3) school district bookkeeping; (4) scope of funds to be audited; (5) conducting the school audit; and (6) sample of…
Descriptors: Accounting, Bookkeeping, Capital Outlay (for Fixed Assets), Compliance (Legal)