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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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