Center Consolidated School District 26JT

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Financial Transparency
The Center Consolidated School District 26JT (CCSD) fiscal year begins July 1 and ends June 30. Our District uses a modified accrual method of fund accounting and our chart of accounts aligns with that of the Colorado Department of Education (CDE).  A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives, as designated by Colorado State Statute. CCSD monitors these funds to ensure and demonstrate compliance with financial related legal requirements. Our Board of Directors review financial statements each month during the Regular Board of Directors’ Meeting. These financial statements are unaudited and are not adopted by the board but are available to the public.

CCSD is required to submit a budget to the CDE prior to commencement of each fiscal year by May 31. We are allowed to make
revisions to our budget during the fiscal year, but our final version must be submitted to the CDE by January 31. All budget
revisions are adopted by the Board of Directors and are available to the public.


Required Financial Transparency


Colorado Revised Statues 22-44-304


(Commencing July 1, 2016)

District Adopted Budget - Including Uniform Budget Summary (Current and Prior Two Years)
District Financial Audit (Current and Prior Two Years)
Monthly Financial Statements (Current and Prior Two Years)
Salary Schedules or Policies (Current and Prior Two Years)
Accounts Payable Check Registers
Debit and Purchase Card Statements (Current and Prior Two Years)
Investment Performance Reports or Statements (Current and Prior Two Years)
Individual School Site Financial Information* (Current and Prior Two Years) (PLEASE NOTE:  Districts identified as
Small/Rural with less than 1,000 K-12 students, and having no charter schools, are required to post District level
financial information only).  Center Consolidated Schools is identified as a Small/Rural District.
Disclaimer: Please consider the context when evaluating financial transactions. Some transactions may appear improper on the surface but are perfectly normal and justifiable when placed in the proper context. We welcome your questions regarding our financial transactions or records.
For additional information, please contact:
Christopher J. Vance, Superintendent of Schools
719-754-3442, extension 2804
Coleen "Betty" Salazar, Director of Finance
719-754-3442, extension 2803
Public information submitted to the Colorado Department of Education may be viewed on the CDW Schoolview Website.

Last Updated: January 31, 2017

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