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

• Introduction
  
  
• Supplement 1 - Budget Planning, Preparation and Maintenance
  
  
• Supplement 2 - Internal Controls
  
  
• Supplement 3 - Uniform Chart of Accounts (UCOA)
  
  
• Supplement 4 - Federal and State Grants
  
  
• Supplement 5 - Financial Statements
  
  
• Supplement 6 - Financial and Compliance Audit
  
  
• Supplement 7 - Cash Controls
  
  
• Supplement 8 - Public Fund Deposits and Investments
  
  
• Supplement 9 - Instructional Materials
  
  
• Supplement 10 - Warehouse/Supply Inventory
  
  
• Supplement 11 - Insurance
  
  
• Supplement 12 - Capital Assets
  
  
• Supplement 13 - Purchasing
  
  
• Supplement 14 - Payroll
  
  
• Supplement 16 - Bonds, Capital Projects and Debt Service
  
  
• Supplement 17 - Student Nutrition
  
  
• Supplement 18 - Student Activity and Athletics
  
  
• Supplement 19 - Transportation
  
  
• Supplement 20 - Training and Travel
  
  
• Supplement 21 - Records, Retention and Disposition
  
  
• Tips, Tools and Resources
  
  
• Acronyms and Glossary of Terms
  
  
• Legal Notations - A Quick Reference
  
  
• S3a - Uniform Chart of Accounts (UCOA) 3/2013
  
  
• S3b - Uniform Chart of Accounts (UCOA) 3/2014
  
  
• S9 4/2011
  
  
• S19 3/2011
  
  
• S1a District Budget Workbook
  
  
• S1b Charter Budget Workbook
  
  
• UCOA March 2016
  
  
• UCOA Ver 5.0 April 2017