§ 18a-4-14

18A:4-14. Uniform system of bookkeeping for school districts 18A:4-14. The State Board shall prescribe a uniform system of double entry bookkeeping which is consistent with the generally accepted accounting principles established by the Governmental Accounting Standards Board and which is consistent with the financial accounting terminology and classifications established by the National Center for Education Statistics for use in all school districts and compel the maintenance and use of the same. L.1967, c.271; Amended 1987,c.165,s.1; 1989,c.266,s.1.