Financial Reporting

Policy Number
BP 6415
Policy Category
Chapter 6 - Business and Fiscal Affairs
Adopted
Last Reviewed

ÌÇÐÄVlog¹Ù·½'s annual audited financial statements shall conform to generally accepted accounting principles. Applicable professional accounting standards and guidance shall be incorporated into ÌÇÐÄVlog¹Ù·½'s financial statements.
 

References

Note: This policy replaces retired Board Policy 265 (last reviewed November 6, 2024). The language has been adopted without change and renumbered to align with the four-digit policy structure.

Board Policies are adopted by the ÌÇÐÄVlog¹Ù·½ Board of Education and establish the College’s governing principles and institutional direction. These policies are reviewed by the Board at least every five years or more often as needed. Board Policies are distinct from (COPPS), which provide operational guidance and are developed through governance processes and by responsible managers.