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Introduction

This manual has been prepared in conformity with the Manual of Procedure for Uniform Financial Accounting and Budgeting for New Mexico School Districts prepared by the NM Public Education Department.

It will serve as the required guide to activity fund procedures, and shall be maintained at every school or site at which activity funds are administered. These procedures are applicable to all schools in the Albuquerque Public Schools district.  Regardless of differences in volume and complexity, all schools experience the same basic types of transactions.  Therefore, all schools must adhere to the policies and procedures set forth in this manual.

It is the responsibility of all principals to ensure that proper accounting procedures are practiced.

Likewise, it is the responsibility of the secretary/bookkeeper to carry out particular activity fund accounting duties.

 

The following offices shall serve as resources for activity fund procedures.  All questions and problems should be directed to:

FINANCE DEPARTMENT

Executive Director of Accounting........................................................................... 880-3762

Technical Assistants.......................................................................... 880-3758 or 880-3747

INTERNAL AUDIT DEPARTMENT.................................. 880-3722, 880-3725 or 880-3727

 

We welcome your comments and suggestions. Your services to the District are greatly appreciated.

 

Manual Chapters and Appendices Quick Links

Chapter I - Activity Fund Accounting

Chapter II - Revenues and Receipts

Chapter III - Expenditures

Chapter IV - Transfers

Chapter V - Petty Cash and Change Funds

Chapter VI - Snack Bar and Vending

Chapter VII - Fund Raising

Chapter VIII - Parent Organizations and Booster Clubs

Chapter IX - Financial Reporting

Chapter X - Reimbursement

Chapter XI - Equipment Inventory and Property Accounting

Chapter XII - Record Retention

Chapter XIII - Audits

Conclusion

Appendix A: Double Entry Bookkeeping

Appendix B:  Left Blank Intentionally

Appendix C:  Left Blank Intentionally

Appendix D: Sample Forms

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