MDUSD Budget & Fiscal Services: The Basics

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: 8/22/02

Use of Clearing Account

Step 1: Clearing Account (separate checking account)

Deposit money collected for :

lost books
lab fees
field trips
assemblies
library fines
voluntary testing

or any other money collected or donated for instructional purposes or for the operation of the school site.

Step 2: School Site Budget

Transfer from clearing account to appropriate program code [using either Income from Outside Sources form (example in Adobe .pdf format) or Form A-1 Clearing Account Transfer form (examples in Adobe .pdf format) for elementary, middle, high, or Olympic High]:

music
library
outdoor education
PSAT testing
etc.

Step 3: Methods Available to Purchase Goods and Services

Revolving cash for items less than $200
Requisition/purchase order process
Open orders
Special request memo for items which exceed $200 and for which the company will not accept a purchase order
Independent services contract for individuals who are not employees (must be approved by Assistant Superintendent)
Expense claims for employee conferences
Mileage claims
Payroll time sheets for extra help (employees must be hired through the Personnel department)


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