700 Series: Non-Instructional Operations & Business Services

Table of Contents

700: Purpose of Non-instructional and Business Services

701: Financial Accounting System

701.01: Depository of Funds
701.02: Transfer of Funds
701.03: Financial Records
701.04: Governmental Accounting Practices and Regulations
701.05: Post-Issuance Compliance for Tax-Exempt Obligations

702: Cash in School Buildings

703: Budget

703.01: Budget Planning
703.02: Spending Plan

704: Revenue

704.01: Local – State – Federal – Miscellaneous Revenue
704.02: Sale of Bonds
704.03: Investments
704.04: Gifts – Grants – Bequests
704.05: School Activities Fund

705: Expenditures

705.01: Purchasing – Bidding
705.02: Purchasing on Behalf of Employees
705.03: Payment for Goods and Services

706: Payroll Procedures

706.01: Payroll Periods
706.02: Payroll Deductions
706.03: Pay Deductions

707: Fiscal Reports

707.01: Secretary’s Report
707.02: Treasurer’s Annual Report
707.03: Publication of Financial Reports
707.04: Audit
707.05: Internal Controls

707.06: Audit Committee

708: Care, Maintenance and Disposal of School District Records

708.01: Care, Maintenance and Disposal of School District Records

709: Insurance Program

709.01: Insurance Program

710: School Food Services

710.01: School Food Program
710.02: Free or Reduced Cost Meals Eligibility
710.03: Vending Machines

711: Transportation

711.01: Student School Transportation Eligibility
711.02: Student Conduct on School Transportation
711.03: Student Transportation for Extra-curricular Activities
711.04: Summer School Program Transportation Service
711.05: Transportation of Non-Resident and Non-Public School Students
711.06: Transportation of Nonschool Groups
711.07: School Bus Safety Instruction
711.08: Transportation in Inclement Weather
711.09: District Vehicle Idling