SECTION D: FISCAL MANAGEMENT

Section D of the Educational Policies Service/National School Boards Association policy classification system provides a repository for statements concerning district fiscal affairs and the management of district funds. Statements relating to the financing of school construction, however, are filed in the F (Facilities Development) section.

DA Fiscal Management Goals

D Annual Budget

DBGA Mill Levy Elections

DBJ Budget Transfers

DC Taxing and Borrowing Authority/Limitations

DEC Revenues From Federal Tax Sources

DFA Investments

DFA-R

DG Depository of Funds

DGA Authorized Signatures

DI Fiscal Accounting and Reporting

DIB Funds

DIC Financial Reports and Statements

DID Fixed Asset Inventory

DIE Audits/Financial Monitoring

DJ Purchasing

DJB Petty Cash Accounts

DJC Bidding Requirements

DJD Local Purchasing

DJE Cooperative Purchasing

DJF Purchasing Procedures

DLC Expense Reimbursements

DN School Properties Disposal Procedure

(Revised September 29, 1997)