700 Series – Non-instructional Operation and Business

700 Series Table of Contents

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 Cash in School Buildings

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

709 Insurance Program

710 School Food Services

710.l School Food Program

710.2 Free or Reduced Cost Meals Eligibility

710.3 Vending Machines

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