D - FISCAL MANAGEMENT

 

DA

 

Goals and Objectives

DB

 

Planning Programming Budgeting System

DC

DCA
DCB
DCC
DCE
DCF
DCG
DCH
DCI

 

Annual Operating Budget

Goals and Objectives
Fiscal Year
Budget Planning and Preparation

(
Reserved)
Appeals Procedures
 
Encumbrances
Periodic Budget Reconciliation
Line Item Transfer Authority

DD

 

State and Federal Aid Eligibility Determination

DE

 

Debt Limitation

DF
DFA
DFB
DFC
DFD
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

Short Term Notes

Grants
Fees, Payments and Rentals

Admissions and Gate Receipts

Tuition Income
Lease of School Lands

Fines
Gifts and Bequests

Investments
Sale of Equipment and Supplies
Sale of School Board Property

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  
DJD
DJE

DJE-P
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

Expense Reimbursements

Purchasing

Purchasing Procedures

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

 

Surplus Funds

DN

School Property Disposal

 

DO

School Loans