Code of Massachusetts Regulations › 603 CMR - DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION › Title 603 CMR 10.00 - School Finance › Section 10.05 - Documentation Requirements

Current through Register 1525, July 5, 2024
(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:
Special Education
. 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:
Special Education
.
(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:
Student Records
.
(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.