D-1

Annual Operating Budget

D-1.1

Fiscal Year

D-1.2

Budget Planning and Preparation

D-1.3

Publication of Budget

D-1.4

Periodic Budget Reconciliation

D-1.5

Budgetary Item Transfer Authority

D-2

Indebtedness

D-2.1

Debt Limitation

D-2.1a

Post-Issuance Tax Compliance

D-2.2

Short Term Notes

D-3

Revenues

D-3.1

Local Tax Revenues

D-3.1a

Industrial Tax Exemptions

D-3.2

State Revenues

D-3.3

Tax and Bond Elections and Sales

D-3.4

Lease of School Lands

D-3.5

Admissions and Gate Receipts

D-3.6

Gifts and Bequests

D-3.7

Grants

D-3.8

Cash Management and Investments

D-3.9

Sale of Surplus Equipment and Supplies

D-3.10

Sale of Buildings and Land

D-4

Depository of Funds

D-5

Bonded Employees

D-6

Fiscal Accounting and Reporting

D-6.1

Accounting System

D-6.2

Financial Reports and Statements

D-6.2a

American Recovery and Reinvestment Reporting Requirements

D-6.3

Inventories

D-6.4

Audits

D-6.5

Records Retention

D-6.5a

Preservation of School Board Records Due to Legal Action

D-7

Expenditure of Funds

D-7.1

Authorized Signatures

D-7.2

Payroll Procedures

D-7.2a

Salary Deductions

D-7.2b

Payment for Independent Services

D-7.3

Expense Reimbursement

D-7.4

Purchasing

D-7.4a

Bids and Quotations

D-7.4b

Purchase Orders and Contracts

D-8

Student Activities Funds Management

D-9

Cash in School Buildings

D-10

School Loans