SECTION D - FISCAL MANAGEMENT

SECTION D: FISCAL MANAGEMENT

Section D of the policy classification system provides a repository for statements concerning district fiscal affairs and the management of district funds. Statements relating to the financing of school construction, however, are filed in Section F (Facilities Planning and Development).

DA: FISCAL MANAGEMENT GOALS
DA-E: INTERNAL CONTROL POLICIES AND PROCEDURES

DB: ANNUAL BUDGET
DBACM: ANNUAL CAPITAL MAINTENANCE POLICY
DBB: FISCAL YEAR
DBF: BUDGET HEARINGS AND REVIEWS
DBI: BUDGET IMPLEMENTATION
DBJ: BUDGET TRANSFER AUTHORITY

DC: TAXING AND BORROWING AUTHORITY/LIMITATIONS
DCB: DEBT MANAGEMENT

DDA: GIFTS, GRANTS, DONATIONS, SCHOLARSHIPS POLICY

DEB: REVENUE FROM STATE TAX SOURCES
DEC: REVENUE FROM FEDERAL TAX SOURCES

DF: REVENUES FROM NON-TAX SOURCES
DFF: INCOME FROM SCHOOL SHOP SALES AND SERVICES
DFG: INVESTMENT POLICY
DFH: CASH RESERVES

DGA: AUTHORIZED SIGNATURES

DIB: REVOLVING FUND ACCOUNTS
DIBA: STUDENT ACTIVITY ACCOUNTS
DIBB: STABILIZATION FUND
DIBC: EXCESS AND DEFICIENCY FUND
DID: INVENTORIES
DIE: AUDITS

DJ: PURCHASING
DJA: PURCHASING AUTHORITY
DJB: PURCHASING PROCEDURES
DJE: BIDDING REQUIREMENTS

DKAB: WARRANT SIGNATURES

DLCA: LONG-TERM OPEB FUNDING POLICY

DM: CASH IN SCHOOL BUILDINGS