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NEW MEXICO MANUAL OF PROCEDURES FOR PUBLIC SCHOOL ACCOUNTING AND BUDGET (PSAB)

Introduction

Supplements

1. Budget Planning, Preparation and Maintenance

2. Internal Controls

3. Uniform Chart of Accounts (UCOA)

4. Federal and State Grants

5. Financial Statements

6. Financial and Compliance Audit

7. Cash Controls

8. Public Fund Deposits and Investments

9. Instructional Materials

10. Warehouse/Supply Inventory

11. Insurance

12. Capital Assets

13. Purchasing

14. Payroll

15. Unassigned

16. Bonds, Capital Projects and Debt Service

17. Student Nutrition

18. Student Activity and Athletics

19. Transportation

20. Training and Travel

21. Records, Retention and Disposition

Tips, Tools and Resources

Acronyms and Glossary of Terms

Legal Notations - A Quick Reference