Section D - Fiscal Management - School District of Denmark

SECTION D: FISCAL MANAGEMENT

Section D contains policies 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.

DA - FISCAL MANAGEMENT GOALS/PRIORITY OBJECTIVES

DB - ANNUAL BUDGET

DBA - BUDGETING SYSTEM

DBA-A - FUND BALANCE

DBB - FISCAL YEAR

DBC - BUDGET PLANNING

DBF - BUDGET HEARINGS AND REVIEWS

DBI - BUDGET IMPLEMENTATION

DBJ - BUDGET TRANSFERS

DC - TAXING AND BORROWING

DD - FUNDING PROPOSALS, GRANTS, AND SPECIAL PROJECTS

DDA - FUND RAISING

DE - REVENUES FROM TAX SOURCES

DFA - REVENUES FROM INVESTMENTS

DFD - GATE RECEIPTS AND ADMISSIONS

DFE - ROYALTIES

DFF - INCOME FROM SCHOOL SALES AND SERVICES

DG - BANKING SERVICES

DGA - AUTHORIZED SIGNATURES

DGD - CREDIT CARDS

DH - BONDED EMPLOYEES AND OFFICERS

DIA - ACCOUNTING SYSTEM

DIC - FINANCIAL REPORTS AND STATEMENTS

DID - INVENTORIES

DIE - AUDITS/FINANCIAL MONITORING

DJ - PURCHASING

DJB - PURCHASING PROCEDURES

DJC - PETTY CASH

DJD - COOPERATIVE PURCHASING

DJF - LOCAL/COMPETITIVE PURCHASING

DJG - VENDOR RELATIONS

DJGA - SALES CALLS AND DEMONSTRATIONS

DK - PAYMENT PROCEDURES

DKA - PAYROLL SCHEDULES

DKC - EXPENSE AUTHORIZATION/REIMBURSEMENT

DLB - TAX SHELTERED ANNUNITIES

DM - STUDENT ACTIVITY ACCOUNTS

DN - SCHOOL PROPERTIES DISPOSAL PROCEDURE