The Implementation Plan for the Uniform Financial Reporting System for Minnesota School Districts.

This document was prepared in response to the 1973 Minnesota legislature request to "prepare a detailed plan for a fiscal accounting and reporting system of program expenditures for elementary, secondary, and area vocational schools." The plan addresses the organizational and procedural changes, financial resources, and time necessary to implement a computer-based financial accounting system using multidimensional account structures. This plan is based on the current status of financial accounting and on proposed access to regional data processing capabilities for all districts in Minnesota. The summary of the proposed accounting system is included in the plan. A separate document describes the Uniform Financial Accounting and Reporting System (UFARS) to be implemented. (Author)