Section 700 – Business Operation

701 Fiscal Management Goals

701 Fiscal Management Goals and Objectives

702 Annual Budget

702.02 Budget Planning

702.03 Budget Adoption Process

703 Management of Capital Reserves

703 Management of Capital Reserves

704 Accounting System

704.01 Deposits and Transfers

704.02 Financial Records

704.03 Inventories

704.04 Audits

705 Revenue

705.01 Local, State, Federal, or Miscellaneous Revenue

705.02 Usage Fees, Admissions, and Royalties

705.03 Free Admissions Passes

705.04 Gifts, Grants, and Bequests

706 Expenditure

706.01 Purchasing Procedures

706.02 Petty Cash

706.03 Bidding Procedures

706.04 Vendor Relations

706.05 Purchasing on Behalf of Employees

706.06 Payment for Goods and Services

707 Payroll

707.01 Payroll Procedures

707.02 Salary Deductions

707.03 Expense Authorization and Reimbursement

708 Employee Benefits Administration

708.01 Insurance Program

709 Cash in School Buildings

709 Cash in School Buildings

710 Disposition of School Property

710 Disposition of School Property

711 Fund Balance Reporting

711 Fund Balance Reporting