Lake County School District

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Fiscal Accounting

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The superintendent or designee shall be responsible for receiving and properly accounting for all funds of the district.

All funds received and/or disbursed by any agency of the school system including any and all district transactions shall be accounted for carefully and accurately; shall conform with generally accepted principles of governmental accounting providing for the appropriate separation of accounts, funds and special moneys, and shall be done in a manner that is easily reviewed and lends itself to auditing.

When accounting for any enterprise funds the district shall use the full accrual basis of accounting.

Adopted:  August 2000

Revised:  June 2003

Reviewed:  September 2020

LEGAL REFS.: C.R.S. 22-45-102

C.R.S. 22-44-103 (enterprise funds accounting methods)

CROSS REFS.:

Board policies:

SSG-7, Financial Administration

SSG-8, Asset Protection

Lake County School District R-1, Leadville, Colorado

Policy Code
DI

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News from the Schools

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News From LCHS 5/29/26

Dear LCHS Families, As we wrap up the month of May, we are looking forward to a number of exciting end of year activities and celebrations. This is always a [...]

End of Year News From LCHS

Dear LCHS Families, As we close out the school year, we want to thank you for your continued partnership and support. It has been a year full of growth, learning, [...]

News From LCHS 6/12/26

Dear LCHS Families, We are excited to celebrate the Class of 2026 tomorrow at their graduation. Yesterday, we had a wonderful day with the senior walk, graduation rehearsal, senior BBQ, [...]

Class of 2026 Motorcade Tonight at 6:00pm

Dear LCHS Community,  Tonight is the Senior Motorcade to celebrate our graduating seniors! Please see the route map below. Seniors need to be lined up in the east parking lot by [...]

News From LCHS 6/5/26

Dear LCHS Families, Today we celebrated the final day of classes for the Class of 2026. I am incredibly proud of our seniors. This class has contributed to our school [...]

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OneTeamForKids LCES PK-5

Dear LCES & LCIS Families and Guardians, As we close the chapter on an incredible school year and look ahead to an exciting new beginning, I want to thank each [...]

LCES Panther Cub Communication #42

June 15th – 16th, 2026 Para traducir al español, desplácese hasta el final y haga clic en la bandera Dear Panther Families and Guardians, What an exciting last full week [...]

LCES Panther Cub Communication #41

June 8th – 11th, 2026 Para traducir al español, desplácese hasta el final y haga clic en la bandera Dear Panther Families and Guardians, As we head into the final [...]

LCES Panther Cub Communication #40

June 1st – 4th, 2026 Para traducir al español, desplácese hasta el final y haga clic en la bandera Dear Panther Families and Guardians, What a fun and joyful week [...]

LCES Panther Cub Communication #39

May 26th – 28th, 2026 Para traducir al español, desplácese hasta el final y haga clic en la bandera Dear Families and Guardians, Thank you to all of the families [...]

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Information on CTE programs and admissions requirements, please reference: https://www.lakecountyschools.net/lchs/cte-career-technical-education-offerings/

The Lake County School District does not discriminate on the basis of race, color, religion, national origin, sex, or disability in its programs, employment, or activities.  A lack of English skills will not be a barrier to admission or participation.

The following person/people has/have been designated to handle inquiries regarding the nondiscrimination policies:

Kathleen Fitzsimmons, HR Director/Title IX Coordinator

328 West 5th Street

Leadville, CO 80461

Office:  719-486-6811 / Cell:  719-293-0673

kfitzsimmons@lakecountyschools.net