Business & Non-Instructional Operations





Administrative Control

The financial records shall be adequate to guide the making or deferring of purchases, the expanding or curtailing of progress, and the holding of expenses within income. Current data shall be immediately available, and period summary shall be readily made for a financial report to the superintendent and Board of Education.


The financial records of the district shall be adequate to show that those in charge of have handled funds, supplies, and equipment within the framework of the law and to the best interests of the district.

Fund Accounts

An adequate ledger account of each of the district's funds shall be maintained showing receipts and disbursements.

Cost Accounts

A ledger account shall be maintained to adhere to state classifications and these shall be balanced monthly with county ledger balances. Another ledger shall be maintained for subclassifications, accounting for detailed operation costs of schools and departments. An adequate system of encumbrance accounting shall be maintained.

Cafeteria Account

The cafeteria account of the Placentia-Yorba Linda Unified School District shall be established in a bank whose deposits are insured by the Federal Deposit Insurance Corporation. The assistant superintendent, administrative services, shall be the custodian of this account. Two authorized signatures will be required on cafeteria account checks. A cafeteria account shall be maintained which shall comply with the requirements of the State Department of Education to qualify the District for surplus foods and other financial aids available in the school lunch program.


Legal Reference:

Education Code

Section 41010

Accounting system



Section 42647

Drawing of warrants by district on county treasurer; form of warrant; application and approval



Policy adopted:


Policy revised: