603 CMR 10.00:
- 10.01: Authority, Scope and Purpose
- 10.02: Definitions
- 10.03: Accounting and Reporting: School Districts
- 10.04: Financial Accounting and Reporting: Other Municipal Departments
- 10.05: Documentation Requirements
- 10.06: Annual School Spending Requirements
- 10.07: Special Education Payments and Reimbursements
- 10.08: Transportation Reimbursement, Resident Students
- 10.09: Transportation Reimbursement, School Choice, Homeless and Charter School Students
- 10.10: Audit Procedures
- View All Sections
Most recently amended by the Board of Education: June 25, 2013.
10.05: Documentation Requirements.
(1) Each school district shall retain the financial data recorded during each school year for seven years after the date of submission to the Department of the End-of-Year Financial Report for that school year. Records containing data involved in any claim or expenditure which has been questioned by a state or federal audit shall be further retained until final resolution of any audit questions.
(2) Each school district shall maintain, for every school year, a roster identifying the students enrolled and amount of time spent in each program identified in 603 CMR 10.03(2). The special education roster shall further identify the educational environment/placements of each student receiving special education. Separate rosters shall be maintained for each approved vocational education program which a district offers.
(3) A signed individual education plan (IEP) shall be maintained for each student receiving special education services other than those receiving home/hospital services, in accordance with 603 CMR 28.00. A physician's written request for home or hospital education services shall be maintained for every child receiving a publicly funded home or hospital education program under 603 CMR 28.00.
(4) Each school district shall maintain records identifying the students served and dates of service for all reported tuition payments for students who reside in the district and attend out-of-district programs for special education , or approved public career and vocational education programs at district expense.
(5) The program rosters and out-of-district tuition records for each school year shall be retained by the district for seven years after the date of submission to the Department of the End-of-Year Financial Report for that school year. Program rosters and tuition records containing student information involved in any claim or expenditure which has been questioned by a state or federal audit shall be further retained until final resolution of any audit questions.
(6) Student records other that the program rosters and tuition payment records described in 603 CMR 10.05(2) and (4), shall be maintained and disposed of in accordance with 603 CMR 23.00.
(7) A written contract or agreement, signed by the parties, or comparable documentation shall be executed and retained to support all non-salary personnel expenditures and all service fees and charges reported by a school district or municipality.
(8) Each school district shall maintain documentation of written Department approval of all vocational education programs operated by the district.
(9) In support of reported financial data, each school district shall maintain books of original entry, general and subsidiary ledgers, related accounting records, and as appropriate, memorandum records, work sheets, supporting cost allocations and computations, payroll and expenditure warrants, written contracts, staff logs (specifying name and period and type of service), appointment books, evidence of teaching credentials or approval by programs, teaching schedules, canceled checks and paid invoices.
(10) In support of reported vocational education tuition expenditures, each school district shall maintain written documentation of approval, in accordance with M.G.L. c. 74, § 7, of the student's enrollment and approved (regular education) or agreed upon (special education) tuition rate.
(11) In support of all reported and estimated education-related expenditures by a municipality from accounts other than the school committee appropriation, the municipality shall maintain municipal payroll and expenditure warrants, cancelled checks, bid documents, contracts, paid invoices, books of original entry, employee schedules, and copies of the agreements between school committee and municipal officials which are the basis of reported expenditures and cost allocations.
(12) Each school district or municipality which reports student transportation expenses shall maintain the lease contract, bid specifications and responses to the bid in support of reported student transportation expenditures.
(13) Each school district shall maintain deeds of school sites in support of reported school site or school building acquisition and improvement expenditures.
(14) Each school district shall maintain records identifying the homeless students within their school district. Such records shall include the cost of transporting said students to and from their school of origin.
For an official copy of these regulations, please contact the State House Bookstore, at 617-727-2834 or visit Massachusetts State Bookstore.