Business Procedures
Series 800
January 29, 2008
BUSINESS PROCEDURES
Series 800
800 Statement of Guiding Principles
801 Budget
801.1 Planning the Budget
801.2 Preparation of the Budget Document
801.3 Requirements of the State Certified
Budget
801.4 Publication of the Budget
801.5 Public Review of the Budget
801.6 Budget Adoption by the Board
801.7 Budget as a Spending Plan
801.8 Line Item Budget
801.9 Financial Accounting System
802 District Income
802.1 Local, State, and Federal Income
802.2 Educational Material Fees
802.3 Use of District Property and
Equipment
802.4 Bond Election and Sale of Bonds
802.5 Investments
802.6 Gifts, Grants, and Bequests
802.7 Depository of Funds
803 District Expenditures
803.1 Purchasing Policy
803.2 Requisitions and Purchases Made from School
District Operating Fund
803.3 Approval of Payment for Goods &
Services
803.4 Payroll Period
803.5 Travel Allowance
803.6 Expenditures -- Capital Outlay
803.7 Expenditures -- Activity Fund
804 Reports
804.1 Monthly Fiscal Reports to the Board
804.2 Secretary's Annual Financial Report
804.3 Annual Financial Statement,
Publication
804.4 Audits
805 Records
805.1 Board of Directors' Records
805.2 Personnel Records
805.3 Student Records
805.4 Bonds for Secretary, Treasurer,
Employees
805.5 Property Accounting
