Accounts Payable Check Registers

The files attached below contain the detail disbursement listing as produced from the District's financial software. The accounts payable payments relate to the District's governmental and proprietary funds only.

A fund is a grouping of related accounts used to maintain control over resources that have been segregated for specific activities or objectives.  The District uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the District's funds can be divided into three categories:  governmental funds, proprietary funds, and fiduciary funds.

Governmental Funds Governmental funds account for functions of the District that are principally supported by taxes and state equalization funding.  The governmental activities of the District include instruction, instructional support, general and school administration, business and central services, maintenance and transportation.  The District maintains five individual governmental funds:  the General Fund, the Governmental Designated-Purpose Grants Fund, the Full-Day Kindergarten Mill Levy Override Fund, the Bond Redemption Fund, and the Building Fund. 

Proprietary Funds Proprietary funds account for functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities).  The District's sole business-type activity is food service.

Fiduciary Funds Fiduciary funds account for assets held by the District in a trustee capacity or as an agent on behalf of others. These funds are not available to support the District's own programs. The Scholarship Private-Purpose Trust Fund accounts for various scholarship accounts held in trust for the benefit of private individuals or organizations. The District holds all resources in a purely custodial capacity. Additional information on the student activity accounts is located on the pupil activity page.