{ "_metadata": { "source": "https://simbli.eboardsolutions.com/Policy/ViewPolicy.aspx?S=36030397&revid=ALOvTwfOlhX2O9zVk971cw==", "scrapedAt": "2026-05-24T20:11:49.868Z", "method": "Playwright + Simbli ViewPolicy API scraper" }, "code": "3400", "title": "Management Of District Assets/Accounts", "type": "AR", "section": "3000", "lastRevised": "11/04/2009", "lastReviewed": "11/04/2009", "hasAttachment": false, "revid": "ALOvTwfOlhX2O9zVk971cw==", "contentHtml": "\n\n\t\n\t\n\t\n\t\n\t\n\n\n\n

Accounts

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The district's accounting system shall fully comply with the definitions, instructions and procedures set forth in the California Department of Education School Accounting Manual. (Education Code 41010)

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The Superintendent or designee shall ensure that funds are encumbered in the district accounting records immediately after an expenditure is committed for subsequent payment.

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Fraud Prevention and Investigation

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Fraud, financial improprieties or irregularities include but are not limited to:

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  1. Forgery or unauthorized alteration of any document or account belonging to the district
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    2. \n\t
  2. Forgery or unauthorized alteration of a check, bank draft or any other financial document
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    3. \n\t
  3. Misappropriation of funds, securities, supplies or other assets
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    4. \n\t
  4. Impropriety in the handling of money or reporting of financial transactions
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    5. \n\t
  5. Profiteering as a result of insider knowledge of district information or activities
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    6. \n\t
  6. Disclosing confidential and/or proprietary information to outside parties
    \n\t 
    7. \n\t
  7. Disclosing investment activities engaged in or contemplated by the district
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    8. \n\t
  8. Accepting or seeking anything of material value from contractors, vendors or persons providing services or materials to the district
    \n\t 
    9. \n\t
  9. Destroying, removing or inappropriately using of records, furniture, fixtures or equipment
    \n\t 
    10. \n\t
  10. Failing to provide financial records to authorized state or local entities
    \n\t 
    11. \n\t
  11. Any other dishonest or fraudulent act
    12. \n
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The Superintendent or designee shall investigate reports of fraudulent activity in a manner that protects the confidentiality of the parties and the facts. All employees involved in the investigation shall be advised to keep information about the investigation confidential.

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If an investigation substantiates the occurrence of a fraudulent activity, the Superintendent or designee shall issue a report to appropriate personnel and to the Board of Education. The final disposition of the matter and any decision to file a criminal complaint or refer the matter to the appropriate law enforcement and/or regulatory agency for independent investigation shall be made in consultation with legal counsel. The result of the investigation shall not be disclosed to or discussed with anyone other than those individuals with a legitimate need to know.

\n\n\n", "contentText": "Accounts\n\nThe district's accounting system shall fully comply with the definitions, instructions and procedures set forth in the California Department of Education School Accounting Manual. (Education Code 41010)\n\nThe Superintendent or designee shall ensure that funds are encumbered in the district accounting records immediately after an expenditure is committed for subsequent payment.\n\nFraud Prevention and Investigation\n\nFraud, financial improprieties or irregularities include but are not limited to:\n\n- Forgery or unauthorized alteration of any document or account belonging to the district\n\n- Forgery or unauthorized alteration of a check, bank draft or any other financial document\n\n- Misappropriation of funds, securities, supplies or other assets\n\n- Impropriety in the handling of money or reporting of financial transactions\n\n- Profiteering as a result of insider knowledge of district information or activities\n\n- Disclosing confidential and/or proprietary information to outside parties\n\n- Disclosing investment activities engaged in or contemplated by the district\n\n- Accepting or seeking anything of material value from contractors, vendors or persons providing services or materials to the district\n\n- Destroying, removing or inappropriately using of records, furniture, fixtures or equipment\n\n- Failing to provide financial records to authorized state or local entities\n\n- Any other dishonest or fraudulent act\n\nThe Superintendent or designee shall investigate reports of fraudulent activity in a manner that protects the confidentiality of the parties and the facts. All employees involved in the investigation shall be advised to keep information about the investigation confidential.\n\nIf an investigation substantiates the occurrence of a fraudulent activity, the Superintendent or designee shall issue a report to appropriate personnel and to the Board of Education. The final disposition of the matter and any decision to file a criminal complaint or refer the matter to the appropriate law enforcement and/or regulatory agency for independent investigation shall be made in consultation with legal counsel. The result of the investigation shall not be disclosed to or discussed with anyone other than those individuals with a legitimate need to know.", "footnotes": [ { "type": "State", "references": [ { "code": "Ed. Code 1241.5", "description": "Audit by county superintendent", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=1241.5&lawCode=EDC" }, { "code": "Ed. Code 14500-14508", "description": "Financial and compliance audits", "url": "http://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?division=1.&chapter=3.&part=9.&lawCode=EDC&title=1." }, { "code": "Ed. Code 35035", "description": "Powers and duties of the superintendent; transfer authority", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EDC§ionNum=35035." }, { "code": "Ed. Code 35250", "description": "Duty to keep certain records and reports", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EDC§ionNum=35250." }, { "code": "Ed. Code 41010-41023", "description": "Accounting regulations; budget controls and audits", "url": "https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=EDC&division=3.&title=2.&part=24.&chapter=1.&article=2." }, { "code": "Ed. Code 42600-42603", "description": "Control of expenditures", "url": "https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=EDC&division=3.&title=2.&part=24.&chapter=9.&article=1." }, { "code": "Ed. Code 42647", "description": "Drawing of warrants by district on county treasurer; form; reports, statements, and other data", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EDC§ionNum=42647." }, { "code": "Elec. Code 1090-1099", "description": "Prohibitions applicable to specified officers", "url": "" }, { "code": "Gov. Code 53995-53997", "description": "Obligation of contract", "url": "https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=GOV&division=2.&title=5.&part=1.&chapter=4.&article=19." }, { "code": "Gov. Code 84308", "description": "Campaign disclosure", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=84308." }, { "code": "Gov. Code 87100-87500", "description": "Political Reform Act", "url": "https://leginfo.legislature.ca.gov/faces/codes_displayexpandedbranch.xhtml?tocCode=GOV&division=&title=9.&part=&chapter=7.&article=" } ] }, { "type": "Management Resources", "references": [ { "code": "Governmental Accounting Standards Board Pub.", "description": "Implementation Guide No. 2019-3, Leases, August 2019", "url": "https://gasb.org/Page/Document?pdf=Implementation%20Guide%202019-3%CE%93%C3%87%C3%B6Leases.pdf&title=Implementation%20Guide%20No.%202019-3,%20Leases" }, { "code": "Governmental Accounting Standards Board Pub.", "description": "Implementation Guide No. 2023-1, Implementation Guidance Update –2023, June 2023", "url": "https://www.gasb.org/Page/Document?pdf=Implementation%20Guide%20No.%202023-1%E2%80%94Implementation%20Guidance%20Update%E2%80%942023.pdf&title=GASB%20IMPLEMENTATION%20GUIDE%20NO.%202023-1%E2%80%94IMPLEMENTATION%20GUIDANCE%20UPDATE%E2%80%942023" }, { "code": "Governmental Accounting Standards Board Statement", "description": "Statement 96, Subscription-Based Information Technology Arrangements, May 2020", "url": "http://www.gasb.org/document/blob?fileName=GASBS%2096.pdf" }, { "code": "Governmental Accounting Standards Board Statement", "description": "Statement 87, Leases, June 2017", "url": "http://www.gasb.org/document/blob?fileName=GASBS87.pdf" }, { "code": "Governmental Accounting Standards Board Statement", "description": "Statement 34, Basic Financial Statements and Management's Discussion and Analysis - For State and Local Governments, June 1999", "url": "https://gasb.org/Page/Document?pdf=GASBS+34.pdf&title=GASB%20STATEMENT%20NO.%2034,%20BASIC%20FINANCIAL%20STATEMENTS%E2%80%94AND%20MANAGEMENT%27S%20DISCUSSION%20AND%20ANALYSIS%E2%80%94FOR%20STATE%20AND%20LOCAL%20GOVERNMENTS" }, { "code": "Website", "description": "CSBA District and County Office of Education Legal Services", "url": "https://legalservices.csba.org/" }, { "code": "Website", "description": "Governmental Accounting Standards Board", "url": "http://www.gasb.org" }, { "code": "Website", "description": "California Department of Education, Finance and Grants", "url": "http://www.cde.ca.gov/fg" }, { "code": "Website", "description": "California State Controller", "url": "http://www.sco.ca.gov" }, { "code": "Website", "description": "CSBA", "url": "http://www.csba.org" }, { "code": "Website", "description": "Fiscal Crisis and Management Assistance Team", "url": "https://www.fcmat.org/" }, { "code": "Website", "description": "California Association of School Business Officials", "url": "http://www.casbo.org" }, { "code": "Website", "description": "School Services of California, Inc.", "url": "http://www.sscal.com" } ] } ], "crossRefs": [ { "code": "3000", "title": "Concepts And Roles", "type": "AR" }, { "code": "3100", "title": "Budget", "type": "AR" }, { "code": "3100", "title": "Budget", "type": "AR" }, { "code": "3110", "title": "Transfer Of Funds", "type": "AR" }, { "code": "3230", "title": "Federal Grant Funds", "type": "AR" }, { "code": "3230", "title": "Federal Grant Funds", "type": "AR" }, { "code": "3300", "title": "Expenditures And Purchases", "type": "AR" }, { "code": "3312", "title": "Contracts", "type": "AR" }, { "code": "3314", "title": "Payment For Goods And Services", "type": "AR" }, { "code": "3314", "title": "Payment For Goods And Services", "type": "AR" }, { "code": "3314.2", "title": "Revolving Funds", "type": "AR" }, { "code": "3430", "title": "Investing", "type": "AR" }, { "code": "3430", "title": "Investing", "type": "AR" }, { "code": "3440", "title": "Inventories", "type": "AR" }, { "code": "3451", "title": "Petty Cash Funds", "type": "AR" }, { "code": "3452", "title": "Student Activity Funds", "type": "AR" }, { "code": "3460", "title": "Financial Reports And Accountability", "type": "AR" }, { "code": "3460", "title": "Financial Reports And Accountability", "type": "AR" }, { "code": "3470", "title": "Debt Issuance And Management", "type": "AR" }, { "code": "3511", "title": "Energy And Water Management", "type": "AR" }, { "code": "3511", "title": "Energy And Water Management", "type": "AR" }, { "code": "3530", "title": "Risk Management/Insurance", "type": "AR" }, { "code": "3530", "title": "Risk Management/Insurance", "type": "AR" }, { "code": "3551", "title": "Food Service Operations/Cafeteria Fund", "type": "AR" }, { "code": "3551", "title": "Food Service Operations/Cafeteria Fund", "type": "AR" }, { "code": "4112.6", "title": "Personnel Files", "type": "AR" }, { "code": "4119.1", "title": "Civil And Legal Rights", "type": "AR" }, { "code": "4119.23", "title": "Unauthorized Release Of Confidential/Privileged Information", "type": "AR" }, { "code": "4151", "title": "Employee Compensation", "type": "AR" }, { "code": "4219.1", "title": "Civil And Legal Rights", "type": "AR" }, { "code": "4219.23", "title": "Unauthorized Release Of Confidential/Privileged Information", "type": "AR" }, { "code": "4251", "title": "Employee Compensation", "type": "AR" }, { "code": "4319.1", "title": "Civil And Legal Rights", "type": "AR" }, { "code": "4351", "title": "Employee Compensation", "type": "AR" }, { "code": "5126", "title": "Awards For Achievement", "type": "AR" }, { "code": "5126", "title": "Awards For Achievement", "type": "AR" }, { "code": "9124", "title": "Attorney", "type": "AR" }, { "code": "9270", "title": "Conflict Of Interest", "type": "AR" }, { "code": "9270-E(1)", "title": "Conflict Of Interest", "type": "AR" } ], "attachments": [] }