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Board Policies 700 Series

700 Purpose of Non-instructional and Business Services
701 Financial Accounting System

701.1 Depository of Funds
701.2 Transfer of Funds
701.3 Financial Records
701.4 Governmental Accounting Practices and Regulations

702 Cash in School Buildings
703 Budget

703.1 Budget Planning
703.2 Spending Plan

704 Revenue

704.1 Local – State – Federal – Miscellaneous Revenue
704.2 Debt Managment
704.2R1 Post-Issue Compliance Regulation for Tax-Exempt Obligations
704.3 Investments
704.4 Gifts – Grants – Bequests
704.5 Student Activities Fund

705 Expenditures

705.1 Purchasing – Bidding
705.2 Purchasing on Behalf of Employees
705.3 Payment for Goods and Services

706 Payroll Procedures

706.1 Payroll Periods
706.2 Payroll Deductions
706.3 Pay Deductions
706.3R1 Pay Deduction Regulation

707 Fiscal Reports

707.1 Secretary’s Reports
707.2 Treasurer’s Annual Report
707.3 Publication of Financial Reports
707.4 Audit
707.5 Internal Controls
707.5R1 Internal Controls Procedures
7.7.5R2 Cash Management and Receipt Procedures

708 Care, Maintenance and Disposal of School District Records
709 Insurance Programs
710 School Food Services

710.1 School Food Program
710.2 Free or Reduced Cost Meals Eligibility
710.3 Vending Machines
710.4 Meal Charges

711 Transportation

711.1 Student School Transportation Eligibility
711.2 Student Conduct on School Transportation
711.2R1 Student Conduct on School Transportation Regulation
711.2R2 Use of Video Cameras on School Buses Regulation
711.3 Student Transportation for Extracurricular Activities
711.4 Summer School Program Transportation Service
711.5 Transportation of Nonresident and Nonpublic School Students
711.6 Transportation of Nonschool groups
711.7 School Bus Safety Instruction
711.8 Transportation in Inclement Weather