Fiscal Management

Many SUs have had fiscal monitoring visits and some have had considerable work to do in meeting the requirements of a corrective action plan.  Additionally, there have been questions on School Boards' fiduciary responsibilities.  This page has been set up to share information such as training materials and samples of policies, procedures, contracts, or forms which may be used as exemplars.  If you have something to share, please send an e-mail to
Samples (as submitted)

  - Federal Funds
     - Travel Reimbursement Policy
     - Procurement Conflict of Interest Policy
     - Capitalization Policy

  - Federal Funds
     - Travel Reimbursement Procedure
     - Procurement Procedure
     - Management of Equipment Procedure
     - Allowability of Cost Procedure
     - Cash Management Procedure


  - Federal Funds
     - Sample Equipment Record


Financial Management Questionnaire - click here
      Required by 16 VSA 242a & 32 VSA 163(11)
      Must be completed annually by Dec 31st & endorsed by SU Board within 2 months

Supervision & Evaluation
      Tri-State Perfomance Appraisals Manual
      Support Staff Evaluation sample
      Self-Evaluation sample
            Category Sheets:  Adaptability, Attendance, Communications, Cooperation,
                                         Cost Consciousness, Customer Service, Dependability,
                                         Initiative, Innovation, Job Knowledge, Judgement, Leadership,
                                         Managing People, Oral Communication, Planning & Organizing,
                                         Problem Solving, Quality, Quantity, Safety, Written Communication
Other Information

Uniform Chart of Accounts
     AOE UCOA Brief - April 13, 2018
     FY'19 UCOA v1.0 Excel File

Employee vs. Independent Contractor
     IRS Forms W9 and SS8
     IRS Test
     DOL Tests:  UI, WC, FLSA
     Contracted Service Agreements: Sample 1 & 2 and Employee

P-Card Contact:  Holly Wallace, Sponsored Programs Coordinator, Illinois Association of School Business Officials, 108 Carroll Ave., DeKalb, IL 60115, (815) 753-9083

Business Office Procedures:
     June 9, 2017 Presentation

Training Materials & Briefings:
     RHR Smith - Financial & Personnel Operations Training - 11/5/19
        Legal Issues

Health Insurance & Related Benefits:
     HRA Implementation Recommendation Document

Act 46 Merger Resources:
     AOE Website link
     AOE Post-Merger-Vote Certification & Organizational Meeting Tips
     AOE Post-Merger Vote Business Office Tips
     VMERS Guidance Memo for Merging School Districts