700 Purpose of Non Instructional and Business Services
700.1 Fiscal Management Goals and Objectives
700.2 Fiscal Management
701 Financial Accounting System
701.1 Depository of Funds
701.1R1 Making Bank Deposits
701.2 Transfer of Funds
701.3 Financial Records
701.4 Governmental Accounting Practices and Regulations (GASB54)
701.5 Post-Issuance Compliance Policy for Tax-Exempt Obligations
702.1 Safeguarding School Funds
703 Budget
703.1 Budget Planning
703.2 Spending Plan
704 Revenue
704.1 Local – State – Federal – Miscellaneous Revenue
704.2 Sale of Bonds
704.2R1 Post-Issuance Compliance Regulation for Tax-Exempt Obligations
704.3 Investments
704.4 Gifts – Grants – Bequests
704.5 Student Activities Fund
705 Expenditures
705.1 Purchasing – Bidding
705.1R1 Purchase Orders and Contract Procedures
705.2 Purchasing on Behalf of Employees
705.3 Payment for Goods and Services
705.4 Sales Calls and Demonstrations
705.5 District Provided Electronic Communication Devices
705.6 Expenditures for Public Purposes
706 Payroll Procedures
706.1 Payroll Periods
706.2 Payroll Deductions
706.3 Pay Deductions
706.3R1 Pay Deductions Regulation
707 Fiscal Reports
707.1 Secretary’s Reports
707.2 Treasurer’s Annual Report
707.3 Publication of Financial Reports
707.4 Audit
707.5 Internal Controls
707.5R1 Internal Controls Procedure
707.6 Audit Committee
708 Care, Maintenance and Disposal of School District Records
710 School Food Services
710.l School Food Program
710.2 Free or Reduced Cost Meals Eligibility
710.3 Vending Machines
710.4 Meal Charges
711 Transportation
711.1 Student School Transportation Eligibility
711.1R1 Student School Transportation Proceedures
711.2 Student Conduct On School Transportation
711.2R1 Student Conduct on School Transportation Regulation
711.2R2 Use of Video Cameras on School Buses Regulation
711.3 Student Transportation for Extracurricular Activities
711.4 Summer School Program Transportation Service
711.5 Transportation of Nonresident and Nonpublic School Students
711.6 Transportation of Non School Groups (I & II)
711.7 School Bus Safety Instruction
711.8 Transportation in Inclement Weather
711.9 District Vehicle Idling
