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Index Series 700

ARTICLE 7 – FISCAL MANAGEMENT (Series 700)

700 FISCAL PLANNING
  700.1 Budget Planning/Adoption
  700.2 Financial Records

701* REVENUE FROM NON-TAX SOURCES
  701.1 Tuition
  701.2 Sale or Disposal of District Property
    701.2a Disposition of Obsolete Instructional Material
    701.2b District Sale of Goods and Services
  701.3 Student Fees

702 PURCHASING
  702.1 Relations with Vendors
    702.1a Purchasing – Bidding, Proposal, and Quotation Procedures
    702.1b Purchasing – Use of Federal Funds

703* FISCAL ACCOUNTING AND REPORTING
  703.1 Accounting System
  703.2 Financial Reports
  703.3 Annual Audit
    703.3a Selection of a Certified Public Accounting Firm
  703.4 Warehouse Inventory

704* BUSINESS PROCEDURES
  704.1 Payments for Goods and Services
  704.2 Borrowing – Short-Term Warrants
  704.3 Investments
  704.4 Depository Banks
  704.5 Care, Maintenance, and Disposal of District Records
  704.6 District Purchasing Cards
  704.7 Advisory Insurance Agency

705 TRAVEL EXPENSE REIMBURSEMENT
  705.1 Guidelines Governing Expense Reimbursement

706 CAPITAL ASSETS
  706.1 Capital Assets

707 CASH MANAGEMENT
  707.1 Appropriate Use of Public Funds

708* EMPLOYEE PAYROLL
    708a Employee Payroll Guidelines

709 MUNICIPAL SECURITIES DISCLOSURE
    709a Continuing Disclosure
    709b Preparing Official Statement

 

* Indicates Section but no Policy              Revised:  March 2022

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