Uniform Financial Accounting for Iowa School Districts, June 1934

(1934) Uniform Financial Accounting for Iowa School Districts, June 1934. Education, Department of

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Abstract

ln 1912 the United States Bureau of Education issued the report of a joint committee on uniform records and reports. The recommendations of this committee were put into practice by a number of states. With the experience of these states as a background, a second report was prepared in 1928 by representatives of the United States Bureau of Education, the National Association of Public School Business Officials, the Department of Superintendence of the National Education Association, and the National League -0f Compulsory Education Officials. This report embodied a uniform classification of receipts and disbursements, together with forms for complete financial accounting and procedures for their use. For some time the Bureau of Education had used the terminology recommended by these representative committees for its reports from city and state school systems. Since the publication of the above reports these recommendations have been recognized by a large number of states until today they are followed in whole or in part by the financial accounting systems for the school districts of most of the states. The procedures described in this bulletin aim to bring the financial records of Iowa school districts into conformity with these accepted standards of good practice.