Every Child a Graduate. Every Graduate Prepared.

ALSDE: LEA Fiscal Accountability - Documents

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File NameDocument DescriptionContent TypeFile SizeDate AddedLast Updated
CCSFO Form2.doc Local boards of education are required to complete this form for officers and employees assigned the duties of chief school finance officer after July 1, 2003.Microsoft Word23 KB9/30/20039/30/2003
CCSFO-Summary.docThis document explains the rules adopted by the Alabama State Board of Education for chief school finance officers.Microsoft Word24 KB9/30/20039/30/2003
SAMPLE Schedule of Federal Awards.docThis is a sample Schedule of Federal Awards that contains the CFDA numbers, clusters, program title, and Federal agency name of many of the Federal programs for city and county boards of education.Microsoft Word86 KB12/23/200312/23/2003
CATASTROPHIC SICK LEAVE TRANSFER FORM.docThis form contains the information necessary for eligible agencies to use for the transfer of sick leave for the catastrophic illness or injury of an eligible employee.Microsoft Word23 KB4/22/20044/22/2004
LEA Injury Report Form 1.docThis form is an example form for documenting an injury if an employee has suffered an on-the-job injury.Microsoft Word14 KB4/22/20044/22/2004
LEA Physician Certification Form 1.docThis form is an example form for obtaining a physician's certification that an employee obtained an on-the-job injury.Microsoft Word34 KB4/22/20044/22/2004
LEA Reimbursement to Employer Form 1.docThis form is for use by a local board of education to request reimbursement for paying substitutes for the employee who suffered an on-the-job injury.Microsoft Word39 KB4/22/20044/22/2004
Implementing the Military Leave Form 2.docThis form is to be used by a local board of education to obtain certification by the Alabama Adjutant General that an employee's active military service qualifies for military leave differential pay.Microsoft Word20 KB4/22/20044/22/2004
MD and A Updated Example.docThis document is an updated example of the Management Discussion and Analysis for LEAs that implemented GASB Statement No. 34 prior to the 2003-2004 fiscal year. Microsoft Word75 KB10/8/200410/8/2004
GASB 34 Independent Auditor Report2.docThis document is an example of an Independent Auditor's Report for audit periods subsequent to the GASB 34 implementation year.Microsoft Word22 KB3/25/20053/25/2005
Audit Findings.docThis document contains findings and recommendations for corrective actions from the audit reports of Alabama school boards.Microsoft Word58 KB2/20/20062/20/2006
Purchasing Card Guidelines.docThe Purchasing Card Program for Alabama Teachers provides a diminishing limit purchasing card for teachers to use for student classroom materials, supplies, and equipment. A local board of education can choose to use purchasing cards with the internal controls discussed in these guidelines.Microsoft Word40 KB8/3/20068/3/2006
Bonding Requirements.docThis document provides information for the bonding of school board employees.Microsoft Word26 KB9/15/20069/15/2006
PUBLIC OFFICIAL BOND FORM.docThis form is required for the State Superintendent's approval of employee dishonesty bonds for superintendents and chief school financial officers.Microsoft Word25 KB9/15/20069/15/2006
Public Official Bond Instructions.docThis document contains the instructions for meeting the filing requirements for the bonds of superintendents and chief school financial officers.Microsoft Word120 KB9/15/20069/15/2006
Chief School Finance Officers FINAL.docThe State Board of Education adopted rules requiring each local board of education to have a chief school finance officer. These rules establish professional and educational requirements for new chief school finance officers and require all chief school finance officers to complete a certification program.Microsoft Word71 KB11/17/200611/17/2006
Education Accountability FINAL.docThe State Board of Education adopted rules for meeting the requirements in the Education Accountability Law and the School Fiscal Accountability Law. The Education Accountability Law includes the authority for state intervention an control of school board operations for academic, financial, and safety reasons.Microsoft Word42 KB11/17/200611/17/2006
SAMPLE Notes to the Financial Statement.docThis document contains example Notes to the Financial Statements for the audits of Alabama school boards.Microsoft Word226 KB11/5/200811/5/2008
Affirmation of Your Tax Exempt Status.docThe IRS will provide a "government affirmation letter" free of charge. This letter may be of assistance when you are asked to provide a tax exempt number.Microsoft Word26 KB5/8/20085/8/2008
Audit Standards for Alabama School Boards Combined.docThe State Board of Education approved the adoption of audit standards to require the audits of local boards of education to meet the requirements of OMB Circular A-133.Microsoft Word176 KB7/22/20107/22/2010