MDUSD Budget & Fiscal Services: Clearing Account Guidelines

Payroll is responsible for payroll, employee deductions, time sheets, vacation accrual, sick leave, leave reports, and direct deposit.

Accounts Payable is responsible for school site general purpose budgets, Measure A furniture and equipment money, revolving cash, clearing accounts, and vendor payments.

Accounts Receivable is responsible for categorical programs and grants, Special Education budget, Adult Education budget, Transportation budget, Food Services budget, expenditure abatements, donations, and billings.

The Budget Information section includes downloadable copies of our Adopted Budget (in .pdf format), with interim reports and other budget updates added as they are approved by the Board of Education.

The Chart of Accounts section of our site includes summary and detailed listings of the components of our chart of accounts (e.g., site and manager codes, program codes, function codes, and object codes).

The Basics section includes the basic information needed by administrators to manage financial matters at school sites. Topics covered include "Tips on How to Stay Legal," "How to Spend Money," guidelines for revolving cash and clearing accounts, sample forms, etc.

Information about the Budget & Fiscal Services department, including who to contact for answers to your questions.

The Alphabetical Site Index contains a listing of documents included in this site.

Updated: 7/16/02

Clearing Account Guidelines

Deposit money collected for school site instructional activities in the school site clearing account.

Note: A clearing account should be established for the collection of money that will later be deposited to the school site budget. Checks can only be issued to Mt. Diablo Unified School District to transfer the money from the clearing account to the school site budget.

There is, however, one exception to this rule. If checks are received from parents which include funds for instructional activities, student body activities and the parents club all in one check, deposit the check in the clearing account and then you can write a check to the Student Body Account for their amount, and another check to the parents club for their portion.

EXAMPLES OF ITEMS WHICH SHOULD BE DEPOSITED TO THE CLEARING ACCOUNT: Lost-book money, lab fees, field trip money, money collected for assemblies, library fines, and any other money collected for activities which take place during the school day for instructional purposes.
Transfer money from the clearing account to the school site budget by writing a check to Mt. Diablo Unified School District and sending it to Fiscal Services along with the Income From Outside Sources form or the Form A-1: Clearing Account Transfer.
It is not legal to make payments for goods and services from a clearing account.
The following methods can be used to purchase goods and services:
1. School site revolving cash for items less than $200 (refer to the Revolving Cash Guidelines).
2. Requisition/purchase order process.
3. Special request memo to Accounting Supervisor, Accounts Payable, for items which exceed $200 and for which the company will not accept a purchase order.
4. Independent services contract for individuals who are not district employees.
5. Expense claims for employee conferences.
6. Mileage claims.
7. Payroll time sheets for extra help (employees must be hired through the Personnel department).

For an overview in table form, go to Use of Clearing Accounts.


Mt. Diablo Unified School District James Dent Education Center 1936 Carlotta Drive, Wing B Concord, CA 94519	voice: (925) 682-8000 fax: (925) 609-8768 8:00 a.m. to 4:30 p.m. Monday through Friday