Tennessee Internal School Uniform Accounting Policy Manual
(Effective July1, 2001)
| Table of Contents |  |
| Preface | |
| Section 1: Introduction | |
| Section 2: Audit Requirements | |
| Section 3: Duties and Responsibilities | |
| Section 4: Administration of Internal School Funds | |
| Section 5: Operating Procedures | |
| Section 6: Banking | |
| Section 7: Accounting and Reporting | |
| Exhibit 1: Combined Balance Sheet - All Schools (Activity) | |
| Exhibit 2: Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - All Schools (Activity) | |
| Exhibit 3: Notes to the Financial Statements | |
| Exhibit 4: Balance Sheet - High School (Activity) | |
| Exhibit 5: Statement of Revenues, Expenditures, and Changes in Fund Balances - High School (Activity) | |
| Exhibit 6: Balance Sheet - Middle School (Activity) | |
| Exhibit 7: Statement of Revenues, Expenditures, and Changes in Fund Balances - Middle School (Activity) | |
| Exhibit 8: Balance Sheet - Elementary School (Activity) | |
| Exhibit 9: Statement of Revenues, Expenditures, and Changes in Fund Balances - Elementary School (Activity) | |
| Exhibit 10: Schedule of Expenditures of Federal Awards and State Financial Assistance | |
| Exhibit 11: Schedule of Interfund and Interaccount Transfers | |
| Exhibit 12: Schedule of Salary Supplements | |
| Exhibit 13: Schedule of Fidelity Bond Coverage | |
| Section 8: School Food Authority Fund Operating Procedures | |
| Section 9: Chart of Accounts | |
| Appendix: Applicable Laws and Exhibits | |
| Internal Accounting Law (Section 49-2-110, TCA) and Annual Audits of Schools (Section 49-2-112, TCA) | |
| Exhibit 1: Proposed Fundraising Activities | |
| Exhibit 2a: Fundraiser Profit Analysis Report | |
| Exhibit 2b: Advertising Sales for Yearbook Profit Analysis Report | |
| Exhibit 2c: Yearbook Profit Analysis Report | |
| Exhibit 2d: Vending Profit Analysis Report | |
| Exhibit 3: Fundraiser Summary Report | |
| Exhibit 4: Donation/Allocation Summary Report | |
| Exhibit 5: Prenumbered Receipts | |
| Exhibit 6: Teacher Collection Log | |
| Exhibit 7: Ticket Reconciliation | |
| Exhibit 8: Count of Collections | |
| Exhibit 9: Daily Collection Report | |
| Exhibit 10: Purchase Requisition / Authorization | |
| Exhibit 11: Authorization by Student Organization | |
| Exhibit 12: Claim for Travel Expense | |
| Index | |