Current through November 28, 2024
(a) The following listed manuals and
supplementary materials are adopted as basic guides for public school
accounting systems and the annual audit of school districts:
(1) the Codification of Governmental
Accounting and Financial Reporting Standards (GAFRS) issued by the Governmental
Accounting Standards Board, Second Edition as of June 15, 1987; the American
Institute of Certified Public Accountants publication "Audits of State and
Local Governmental Units", 1986 revised edition, is adopted and incorporated
into these standards as supplementary guidance to GAFRS;
(2) for fiscal years beginning on or after
July 1, 2013, and ending before July 1, 2014, the Alaska Department of
Education and Early Development Uniform Chart of Accounts and Account Code
Descriptions for Public School Districts, 2012 Edition; for fiscal years
beginning on or after July 1, 2014, and ending before July 1, 2018, the Alaska
Department of Education and Early Development Uniform Chart of - Accounts and
Account Code Descriptions for Public School Districts, 2014 Edition; for fiscal
ears beginning on or after July 1, 2018, the Alaska Department of Education and
Ea riv Development Uniform Chart of Accounts and Account Code Descriptions for
Public School Districts, 2018 Edition;
Click
here to view Uniform Chart of Accounts and Account Code Description 2012
EditionClick
here to view Uniform Chart of Accounts and Account Code Description 2014
EditionClick
here to view image(3)
Government Auditing Standards issued by the Comptroller General of the United
States, July 1988 Revision, commonly referred to as "generally accepted
governmental auditing standards";
(4) the department's
Student Data
Reporting Manual, November 2004 edition; and
(5) the Alaska Department of Education
Property Accounting Manual for Public School Districts, 1980 edition;
(b) Each district shall implement accounting
and auditing procedures consistent with the basic guides beginning with fiscal
year 1991.
A copy of the manuals and supplemental materials described
in 4 AAC 06.120(a) are available from the Alaska Department of Education and
Early Development, 801 West 10th Street, Suite 200, Juneau, Alaska 99801; (907)
465-2800.
As of Register 151 (October 1999), the regulations attorney
made technical revisions under
AS
44.62.125(b)(6) to reflect
the name change of the Department of Education to the Department of Education
and Early Development made by ch. 58, SLA 1999, and the corresponding title
change of the commissioner of
education.
Authority:AS
14.07.020
AS 14.07.060
AS 14.07.170
AS
14.14.050
