D - FISCAL MANAGEMENT

 

DA

 

Goals and Objectives

DB

 

Planning Programming Budgeting System

DC

DCA
DCB
DCC

DCD
DCE
DCF
DCG
DCH
DCI

 

Annual Operating Budget

Goals and Objectives
Fiscal Year

Budget Planning and Preparation
(
Reserved)
Final Adoption Procedures

Appeals Procedures  
Encumbrances
Periodic Budget Reconciliation
Line Item Transfer Authority

DD

 

State & Federal Aid Eligibility Determination

DE

 

Debt Limitation

DF
DFA
DFB
DFC
DFD

DFD-R
DFE
DFF
DFG
DFGA
DFH
DFI
DFJ
DFK
DFL
DFM
DFN

 

Revenues

Local Tax Revenues
State Revenues
Federal Aid
Tax and Bond Elections and Sales

Bond Sales - Regulations

Short Term Notes

Grants
Fees, Payments and Rentals

Admissions and Gate Receipts

Tuition Income
Lease of School Lands

Fines
Gifts and Bequests

Cash Management
Equipment and Supplies Sales
Property Sales

DG

Depository of Funds

 

DH

Bonded Employees

 

DI
DIA
DIB
DIC
DID

DIE

Accounting and Reporting

Accounting System
Financial Reports and Statements

Fixed Asset Inventories

Audits

Records Retention

 

DJ
DJA
DJAA
DJAB
DJB
DJC
DJCA
DJCB

DJCB-R
DJD
DJE

DJEA
DJEB
DJEC
DJED
DJEE
DJEF
DJEG
DJEH
DJF
DJG

Expenditure of Funds

Checking Accounts

Authorized Signatures

Check-Writing Services

Petty Cash Accounts
Payroll Procedures

Pay Day Schedules

Salary Deductions

Salary Deductions - Regulations

Expense Reimbursements

Purchasing

Purchasing Authority

Quality Control

Cost Control

Bids and Quotations

Local Purchasing

Requisitions and Purchasing

Purchase Orders and Contracts

Payment Procedures

Lease and Rental Payments
Notes and Bond Payments

 

DK

 

School Activities Funds Management

DL

 

Cash In School Buildings

DM

 

Reserve Funds

DN

Surplus Funds

 

DO

School Properties Disposal Procedure