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A. School District Organization
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D. Fiscal Management
D. Fiscal Management
Action
Code
Policy Description
Adopted Date
Revision Date
Read
DA
Fiscal Management Goals and Objectives
7/13/1976
11/10/2009
Read
DC
Annual Operating Budget
12/13/2005
11/10/2009
Read
DCB
Fiscal Year / Scholastic Year
1/1/1999
12/13/2005
Read
DCC
Annual Operating Budget Preparation Procedures
7/13/2005
11/10/2009
Read
DCH
Periodic Budget Reconciliation
10/13/1987
11/10/2009
Read
DCI
Line Item Transfer Authority
10/13/1987
11/10/2009
Read
DE
Debt Limitation
12/13/2005
8/11/2009
Read
DFA
Local Tax Revenues
8/1/2002
2/12/2008
Read
DFC
Federal Aid
4/10/1990
11/10/2009
Read
DFD
Bond Sales
8/1/2004
12/13/2005
Read
DFE
Short Term Notes
6/1/2000
12/13/2005
Read
DFEA
Tax Anticipation Notes
8/1/2001
12/13/2005
Read
DFEAB
Shortfall Borrowing
1/1/1999
12/12/2006
Read
DFK
Gifts and Bequests to School District
8/1/2003
12/12/2006
Read
DFL
Investment Earnings
8/1/2002
12/13/2005
Read
DG
Depository of Funds
8/1/2003
12/13/2005
Read
DGA
Fund Balance (GASB 54)
3/28/2011
6/14/2011
Read
DH
Bonded Employees and Board Members
6/1/2000
12/14/2010
Read
DI
Accounting and Reporting
12/13/2005
11/10/2009
Read
DIAB
Internal Control of Cash Receipts
1/1/1999
12/13/2005
Read
DIB
Financial Reports and Statements
7/13/1976
8/11/2009
Read
DID
Audits
7/13/1976
11/10/2009
Read
DJ
Expenditure of Funds
9/10/2002
11/10/2009
Read
DJAA
Authorized Signatures
12/13/2005
11/10/2009
Read
DJB
Petty Cash Accounts
7/11/2000
8/11/2009
Read
DJC
Payroll Procedure
1/1/1999
12/13/2006
Read
DJCA
Pay Day Schedule
8/1/2003
1/15/2008
Read
DJCB
Salary Deductions / Reductions
12/13/2005
8/11/2009
Read
DJD
Expense Reimbursements
1/1/1999
9/14/2010
Read
DJE
Purchasing
8/1/2003
12/13/2005
Read
DJEA
Purchasing Authority
10/11/1983
12/8/2009
Read
DJED
Bids and Quotations
10/11/1983
12/8/2009
Read
DJEG
Purchase Orders and Contracts
1/1/1999
12/13/2005
Read
DJEJ
Payment Procedures
8/1/2003
12/13/2005
Read
DJG
Notes and Bond Payments
8/1/2004
12/13/2005
Read
DK
Student Activities Fund Management
1/1/1999
12/13/2005
Read
DM-2
Fixed Asset Accountability Plan: Policies
7/13/1976
11/10/2009
Read
DO
School Properties Disposal Procedure
8/11/2009
8/11/2009
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