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New Mexico Manual of Procedures for Public School Accounting and Budget (PSAB)

Introduction

Supplements

  1. Budget Planning, Preparation and Maintenance
  2. Internal Controls
  3. Uniform Chart of Accounts (UCOA)
  4. Federal and State Grants
  5. Financial Statements
  6. Financial and Compliance Audit
  7. Cash Controls
  8. Public Fund Deposits and Investments
  9. Instructional Materials
  10. Warehouse/Supply Inventory
  11. Insurance
  12. Capital Assets
  13. Purchasing
  14. Payroll
  15. unassigned
  16. Bonds, Capital Projects and Debt Service
  17. Student Nutrition
  18. Student Activity and Athletics
  19. Transportation
  20. Training and Travel
  21. Records, Retention and Disposition

Tips, Tools and Resources

Acronyms and Glossary of Terms

Legal Notations - A Quick Reference

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