3465 - Year-End Closing

There shall be an orderly closing of the accounting records and the timely preparation of annual financial reports, which represent accurately the financial activities of the fiscal year. This necessitates a system to effectively and efficiently gather the information and data needed to accomplish the task. The numerous countywide programs in which the San Bernardino County Superintendent of Schools is involved requires the cooperation of the entire organization.

Approved: August 24, 1993
Revised: May 1, 2003
Revised: March 5, 2022
Revised: February 7, 2023
Revised: December 17, 2024