• Internal controls are vital to the financial success of the Calhoun County Board of Education.  An effective internal control process is necessary to achieve our mission to provide the best education for the children of Calhoun County while ensuring compliance with various state and federal laws and regulations, such as:

    • Policies set by the Calhoun County Board of Education
    • Generally Accepted Accounting Principles (GAAP)
    • Governmental Accounting Standards Board (GASB) standards
    • S. Office of Management & Budget (OBM) Circulars governing federal grants
    • Financial Management for Local Units of Administration (Blue Book) issued by the GA Department of Education
    • Various state laws
    • Guidance provided by the GA Department of Audits and Accounts

    The following procedures provide a framework for the Calhoun County Board of Education’s internal control over financial operations.