Accounting Department

SFUSD will transition to the Frontline integrated financial system starting in fiscal year 2026. In the past, we would accrue payments for goods or services received after June 30th, but this practice will no longer continue. Per the California School Accounting Manual (CSAM), only goods or services received on or before 06/30/25 are eligible for expenditure accrual. Sites must submit all fiscal year 2025 invoice payment vouchers into GoFast by June 30, 2025. Any goods or services received after June 30th will be charged to the FY2026 budget and processed in the Frontline integrated financial system.

• Please see the full 2 page memo.

Background: Audit findings identified an issue with school site checks that were not being deposited promptly. Delays were observed between the receipt of funds and their deposit into the bank.

Going forward, all checks should be mailed directly to the Accounting Office Cashier at 135 Van Ness Avenue, Room 300, San Francisco, CA 94102 along with supporting documents instead of being sent to the sites.

Checks now need to be deposited promptly to ensure timely deposits, reduce the risk of loss, and improve reporting accuracy. Typically, deposits should be made daily or within a few days. When a school site receives a check, it must be safeguarded and have a designated staff send it ASAP, with appropriate documentation, to the SFUSD Cashier’s office at 135 Van Ness.

• Please see the full page memo.

San Francisco Unified School District’s (SFUSD) practice is to disallow the purchase of gift cards as it is considered a gift of public funds which is disallowed under California Constitution, Article 16, Section 6. As SFUSD is routinely audited, these purchases that are paid for with public funds are more likely to result in potential audit findings.

Gift cards may be charged to a local grant if explicitly allowed by the grantor. Please provide the section from the grant agreement or an email from the grantor stating the conditions for which the purchase of gift cards is an allowable expense.

School sites/central offices are responsible to maintain all records of distributed benefits. Any undistributed gift cards must be returned to Accounting at the end of the year. The District is audited annually and the purchase of gift cards will be audited to determine if school sites and central offices are adhering to the Gift Card purchasing requirements.

• Please see the full page procedure.