Lake Superior School District #381 1640 Hwy 2 Two Harbors, MN 55616 Phone: 218-834-8201 Fax: 218-834-8239

Procedures and Guidelines

District Policy Guidelines and Procedures

The following procedures and guidelines are in place as prescribed within approved Board Policy to help facilitate the day-to-day practices of the school district.

Employee Reimbursement (pending guidance will be available soon)

Gifts and Donations (Board Policy 706 – Acceptance of Gifts)

Purchasing (1/08/2019)

State and Federal Guidelines

MN Dept of Education

As other school districts in Minnesota, we follow governmental fund accounting. The MN Department of Education reports on the different funds that we have to allocate our budget areas to listed in the guidance called the Uniform Financial Accounting and  Reporting Standards (UFARS). Below is the link to the UFARS documentation we follow.

UFARS Guidance

Student Activities – BY THE STUDENTS, FOR THE STUDENTS

Student Activity accounts that are not considered under board control are not district funds. These funds are kept separate and maintained by each of our building secretaries. Examples of these types of student activity accounts include:

  • Student Council
  • Prom
  • Language Clubs
  • Other clubs
  • Etc.

Our guidance on how the funds are able to be spent, received, and procedures are included in the Manual for Activity Fund Accounting (MAFA) as shown in the link below.

MAFA Guidance

 

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