DEPARTMENT OF EDUCATION
SUPERINTENDENT OF PUBLIC INSTRUCTION
FINANCIAL ACCOUNTING SYSTEMS FOR PUBLIC SCHOOLS
(By authority conferred on the superintendent of public instruction by section 1281 of
1976 PA 451, MCL 380.1281, and Executive Reorganization Order Nos. 1996-6 and
1996-7, MCL 388.993 and MCL 388.994)
R 340.851 Applicability.
Rule 1. All school districts, public school academies, and intermediate school districts
shall maintain complete financial accounting records in accordance with these rules.
History: 1979 AC; 2018 AACS.
R 340.852 Charts of accounts.
Rule 2. All school districts, public school academies, and intermediate school districts
shall use the charts of accounts approved and published by the department of education.
History: 1979 AC; 2018 AACS.
R 340.853 Systems of accounting.
Rule 3. All school districts, public school academies, and intermediate school districts
shall adopt the systems of accounting required by the department of education.
History: 1979 AC; 2018 AACS.
R 340.854 Rescinded.
History: 1979 AC; 2018 AACS.
R 340.855 Rescinded.
History: 1979 AC; 2018 AACS.
R 340.856 Rescinded.
History: 1979 AC.
R 340.857 Rescinded.
History: 1979 AC.
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