Topics and Procedures

Accounting Manual

• Missouri Financial Accounting Manual

Attendance Hour Reporting

FY 2025

• Attendance Reporting (7-12-2024)

FY 2024

• Attendance Reporting (7-7-2023)

Audit

• Audit Requirements

Budgeting

• Fund Balance Analysis
• School Budget
• Model Budget

Calendar & Inclement Weather Make-up

• School Calendar Requirements - FY 2020 and Beyond
• Inclement Weather Make-up

Certificated Salary Compliance

• Certificated Salary Compliance

Coding Procedures

 Print all Coding Procedures

• Advanced Funding Accounting Procedures
• Career Education Coding Guidance
• Coding Salary Cost to the Capital Projects Fund
• Equipment vs. Supply
• ESSA Coding Changes Guidance
• General Obligation Bonds
• Guaranteed Energy Savings Performance Contracts
• Indirect Cost Rates
• Lease Purchase
• Loans
• Local Match Requirements
• MOHEFA Direct Deposit
• Refunds and Reimbursements
• Salary Coding Guidance
• Special Education Coding Guidance
• Special Education Cooperative Coding Guidance
• Supplemental Educational Services (SES) Fiscal Guidance
• Technology Coding Guidance
• Vocational Projects for Resale
• Worksheet for Calculation of Adjusted Expenditures

Consolidation

• Consolidation Considerations

Current Expenditures per Pupil Explanation

• Current Expenditures per Pupil Explanation

Local Effort

• Local Effort

Pre-K Eligibility for State Aid

• Pre-K Eligibility for State Aid

Quarterly Financial Reporting Requirements

• Reporting Requirements

Statutory Deadlines

• Statutory Deadlines

Tax Rate

• Tax Rate Information
• Election Dates and Required Passing Percentages

Transfers

• Transfers