Series 600 - Fiscal Management

Fiscal Management

621        Budget Planning/Adoption

621R     Budget Planning/Adoption Procedures

622        Budget Implementation

622.1    Transfer of Funds

623        School District Operating Fund Balance

651        Revenues from Local Sources

652        Revenues from Investments

654        Sale of Supplies to Students

661        Depository of Funds

661.1    Use of Facsimile Signatures

662        Types of Funds

662.1    Petty Cash

662.1R Petty Cash Procedures

662.2    Management of Student Activity Funds

662.2R Procedures for Management of Student Activity Funds

662.3    Funding for National Competition

662.4    Funding for State Competition

663        Bonded Employees and Officers

671        Salary and Payroll Management 

671.1    Payday Schedules

671.2    Expense Reimbursements 

672        Purchasing

672R     Purchasing Procedures

673        Payment Procedures

674        Payment and Performance Bonds

681        Accounting System 

682        Financial Reports

683        Inventories 

684        Audits

691        Disposal of Instructional Materials