Statement of Guiding Principles
700.1 Purpose of Non-Instructional and Business Services

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

702 Cash in School Buildings

Budget
703.1 Budget Planning
703.2 Spending Plan

Revenue
704.1 Local, State and Federal Income
704.2 Tuition Fees
704.3 Educational Material Fee
704.4 Debt Management Policy
704.4R1 Post-Issuance Compliance Regulations for Tax-Exempt Obligations
704.5 Investments
704.6 Gifts, Grants, and Bequests
704.7 Student Activity Fund

Expenditures
705.1 Purchasing - Bidding
705.01-R1 Purchasing - Bidding - Suspension and Debarment of Vendor and Contractors Procedure
705.01-R2 Purchasing - Bidding - Using Federal Funds in Procurement Contracts
705.1R1 Purchasing and Bidding FlowChart
705.2 Purchasing On Behalf of Employees
705.3 Requisitions/Purchase Orders
705.4 Receiving Goods and Services
705.5 Approval and Payment for Goods and Services
705.6 Unpaid Warrants
705.7 Special Assessments

Fiscal Reports
707.1 Secretary's Monthly Report
707.2 Quarterly Financial Report, Published
707.3 Annual Financial Statement, Published
707.4 Audits
707.5 Internal Controls
707.5R1 Internal Controls Regulations and Procedures
707.5R2 Internal Controls Regulations and Procedures for Activity Trips

Care, Maintenance and Disposal of School District Records
708.1 Care, Maintenance and Disposal of School District Records
708.4 Bonds for Officers and Employees

Insurance Program
709.1 Insurance Program

School Food Service
710.1 School Nutrition Program
710.2 Purpose of Program
710.3 Scope of Program
710.4 Financial Support
710.5 Eligibility for Free/Reduced Cost Meal

Transportation
711.1 Local & State Transportation Regulations
711.2 Student Eligibility for Bus Service
711.4 Students Transportation for Extracurricular Activities
711.5 Summer School Program Transportation Service
711.6 Transportation Insurance Program
711.7 Regulations for Students Riding Buses
711.8 Transportation of Nonresident and Nonpublic Students
711.9 Special Convenience Bus Stops
711.10 Emergency School Closings
711.11 Transportation of Non-School Groups
711.12 Drug & Alcohol Testing for the Transportation Department
711.13 Student Conduct on School Transportation and Use of Video Cameras on School Bus Regulations
711.13R1 Student Conduct on School Transportation Regulation
711.14 School Bus Safety Instruction
711.15 School Bus Passenger Restraints