The School Board of Miami-Dade County
Bylaws & Policies
Unless a specific policy has been amended and the date the policy was revised is noted at the bottom of that policy, the Bylaws and Policies of the Miami-Dade County Public Schools were adopted on May 11, 2011 and were in effect beginning July 1, 2011.


Accurate records of all financial transactions and all needed or required reports shall be kept in the proper form as required by law, rules of the State Board of Education, and additional records and reports as approved by the Board.

 A.Method of Accounting
  All funds properly included in the District school budget shall be recorded and accounted for on an annual basis as prescribed in Financial and Program Cost Accounting and Reporting for Florida Schools.

  School internal funds shall be audited at least annually by an internal auditor employed by the Board or an independent CPA firm. These audits shall be based on generally accepted auditing standards, Federal and State laws and regulations, District policies, and as stated in the Manual of Internal Fund Accounting for Elementary and Secondary Schools, incorporated by reference.

  All warehouse stock shall be inventoried annually to ensure adequate control and inventory.

F.S. 1001.42, 1001.51