Policy – 7000

Financial Management

7000 – Goals
7010 – Equivalence in Instructional Staff and Materials
7100 – Budget and Program Planning
7110 – Budget Implementation and Execution
7120 – Budget Adjustments

7200 – Accounting System Design
7210 – Fixed Assets and Management Discussion and Analysis GASB Statement
7215 – Fund Accounting System (GASB Statement 54)
7218 – Federal Grant Financial Management System
7220 – Documentation and Approval of claims
7225 – Financial Fraud and Theft Prevention
7230 – Financial Reporting and Audits
7235 – Fiscal Accountability and IDEA Part B Funds
7235F1 – Federal Funds Semi-Annual Certification Form
7235F2 – Personnel Activity Report
7235PF1 – Personnel Activity Report
7235PF2 – Single Federal Award or Cost Objective
7236 – Employees Paid with Federal Funds and Unexpected or Extraordinary Closures
7237 – Retention of Records Relating to Federal Grants
7240 – Indian Policies and Procedures
7260 – Student Activity Fund
7270 – Property Records

Accounting System

7300 – Revenues
7305 – Investment of Funds
7307 – Depositing of Funds
7307F – Depositing of Funds Form

7310 – Advertising in Schools – Revenue Enhancement

7320P1 – Determining Necessity and Reasonableness of Expenses

7320P2 – Selected Items of Cost

7235P-Written Compensation Procedure (Time and Effort)

Revenues

7320 – Allowable Uses for Grant Funds

Expenses

7400 –– Miscellaneous Procurement Standards
7400P1 — Federal Awards Requirements
7400P2 — Procurement Methods Under a Federal Grant
7400P3 – Requirements and Restrictions for Procurement Under a Federal Award
7400P4 — General Procurement Standards for Federal Awards
7402 – Restriction on Contracts
7403 – Procurement of Goods and Services for School Meal Programs
7405 — Public Works Contracting and Procurement
7405P — Procuring Public Works, Services, and Personal Property
7407 –  Public Procurement of Goods and Services
7408 – Entering Into Professional Services Contracts
7409 – Acquisition of Real and Personal Personal Property
7410 — Petty Cash Funds
7420 — Personal Reimbursements
7430 — Travel Allowances and Expenses
7440 –– District Credit Cards
7440F — District Credit Card Holder Agreement
7450 — Federal Cash Management Policy
7450P1 — Timely Obligation of Funds
7450P2 — Federal Program Income
7455 — Federal Disbarment and Suspension
7460 — Use of Public Funds- Prohibition on Contracting with Abortion Providers

7500 — New Fees or Increase in Fees

7600 — Declaration of Financial Emergency

7700 –Bond of Account