Series 700

Updated- February 2, 2014


700 Purpose of Noninstructional and Business Services

701 Financial Accounting System
701.1 Depository of Funds
701.2 Transfer of Funds
701.3 Financial Records
701.4 Governmental Accounting Practices and Regulations


702 Cash in School Buildings

703 Budget
703.1 Budget Planning
703.2 Spending Plan

704 Revenue
704.1 Local-State-Federal-Miscellaneous Revenue
704.2 Sale of Bonds
704.2R1 Post-Issuance Compliance Regulation for Tax-Exempt Obligations
704.3 Investments
704.4 Gifts, Grants and Bequests
704.5 Donations
704.5E1 Application for Acceptance for Donations
704.6 Student Activities Fund
704.7 Online Fundraising Campaigns- Crowdfunding
704.7E1- Request for Online Fundraising


705 Expenditures
705.1 Purchasing and Bidding
705.2 Purchasing on Behalf of Employees
705.3 Payment for Goods and Services

706 Payroll Procedures
706.1 Payroll Periods
706.3 Pay Deductions
706.3R1 Pay Deductions Regulations


707 Fiscal Reports
707.1 Secretary’s Reports
707.2 Treasurer’s Annual Report
707.3 Publication of Financial Reports
707.4 Audit
707.5 Internal Controls
707.5R1 Internal Controls Procedures

708 Care, Maintenance and Disposal of School District Records


709 Insurance Program

710 School Food Service
710.1 School Food Program
710.2 Free or Reduced Cost Meals Eligibility711 Transportation
710.3 Vending Machines

710.4 Meal Charges


711 Transportation
711.1 Student School Transportation Eligibility
711.2 Student Conduct on School Transportation
711.2R1 Student Conduct on School Transportation Regulation
711.2R2 Use of Video Cameras on School Buses Regulation
711.3 Student Transportation for Extra-Curricular Activities
711.4 Summer School Transportation Service
711.5 Transportation of Non-resident and Non-public Students
711.6 Transportation for Non-school Groups
711.7 School Bus Safety Instruction
711.8 Transportation in Inclement Weather
711.9 District Vehicle Idling
711.10 Special Education Bus Service
711.15 Bus Driver General Responsibilities
711.16 Non-Resident Student Transfer Area
711.16R1 Conduct on the East Marshall Student Transfer Area