SECTION D: Fiscal Management

Section D of the NEPN/NSBA classification system contains policies, regulations, and exhibits on school finances and the management of funds. Policies on the financing of school construction and renovation, however, are filed in Section F, Facilities Development.

Policy Procedure Exhibit Description Reviewed/Revised
DAB Fiscal Management Attendance at Community Events 06/30/15
DBB Budgeting System/Fiscal Year 08/24/15
DBC Budget Planning 08/24/15
DBF Budget Hearing and Reviews 06/30/15
DBJ Budget Transfer Authority 08/24/15
DBJA Contingency Budget Transfer 04/25/16
DC Taxing and Borrowing Authority – Limitations 08/24/15
DCBA DCBA-P Capital Outlay Fund Debt 06/30/15







Funding Proposals and Applications 10/26/15
DFA Revenues from Investments 10/26/15
DFCA Public Gifts to the Schools 10/26/15
DFD DFD-P DFD-E Gate Receipts and Admissions 08/10/15
DFDA Free Admissions 06/13/16
DFG DFG-P Income from Career and Technical Education Sales and Services 04/25/16
DG Depository of Funds 08/24/15
DGA Authorized Signatures 08/24/15
DGD DGD-E Fiscal Management Purchase Cards 06/30/15
DH Bonded Employees and Officers 08/24/15
DI Fiscal Accounting and Reporting  08/24/15
DIB DIB-P Types of Funds 10/26/15
DID DID-P Inventories 10/26/15
DIE Audits 08/24/15
DJ Purchasing 04/25/16
DJB DJB-P Purchasing Procedures 10/26/15
DJC DJC-P Petty Cash Accounts 10/26/15
DJE Bidding Requirements 06/16/16
DJG Vendor Relations 04/25/16
DK Payment Procedures 10/26/15



Expense Reimbursements 12/10/18
DM DM-P Cash in School Buildings 04/15/14
DN DN-P Sales and Disposal of Surplus Property 03/17/15