7000 Table of Contents
7000 Goals
Budget
7010 Equivalence in Instructional Staff and Materials
7100 Budget and Program Planning
7110 Budget Implementation and Execution
7218 Federal Grant Financial Management System
7120 Budget Adjustments
Accounting System
7200 Accounting System Design
7210 GASB Statement 34 (Accounting System)
7211 GASB Statement 54 (Accounting System
7218 Federal Funds Management System
7220 Documentation and Approval of Claims
7225 District Financial Fraud and Theft Prevention
7230 Financial Reporting and Audits
7235 Fiscal Accountability and IDEA Part B Funds
7235P Written Compensation Procedure (Time and Effort)
7235PF2 Single Federal Award or Cost Objective
7237 Retention of Records Relating to Federal Grants
7240 Federal Impact Funds
7250 Fund Accounting System
7260 Student Activity Fund
7270 Property Records
Revenues
7300 Revenues
7305 Investment of Funds
7310 Advertising in Schools/Revenue Enhancement
7320 Allowable Uses for Grant Funds
7320P1 Determining Necessity and Reasonableness of Expenses
Expenses
7400 Purchasing
7403 Procurement of Goods and Services for School Meal Programs
7405 Public Works Contracting and Procurement
7407 Public Procurement of Goods and Service
7408 Entering into Professional Service Contracts with Design Professionals, Construction Managers, and Professional Land Surveyors
7409 Acquisition of Real and Personal Property
7410 Petty Cash Funds
7420 Personal Reimbursements
7430 (Reserved)
7440 District Credit Cards
7440F District Credit Card Holder Agreement
7450 Federal Cash Management Policy
7450P1 Timely Obligation of Funds / When Obligations are Made
7455 Federal Debarment and Suspension
Fees
7500 New Fees or Increase of Fees
7600 Declaration of Financial Emergency
7600P Declaration of Financial Emergency Procedure
7600F Declaration of Financial Emergency
7710 Bond Continuing Disclosure and Certification Requirements