7000 Series-Financial Management

 

7000 Series—Financial Management

Goals..................................................................................................................................... 7000

Budget

Budget and Program Planning............................................................................................................................ 7100

Budget Implementation and Execution.................................................................................................................. 7110

Budget Adjustments............................................................................................................................ 7120

Accounting System

Accounting System Design............................................................................................................................ 7200

Accounting System (GASB Statement 34)................................................................................................................. 7210

Fund Accounting System (GASB Statement 54)...................................................................................................... 7215

Federal Grant Financial Management System.....................................................................................................................7218

Documentation and Approval of Claims............................................................................................................................ 7220

Financial Fraud and Theft Prevention............................................................................................................................ 7225

Financial Reporting and Audits............................................................................................................................ 7230

Fiscal Accountability and IDEA Part B Funds.................................................................................................................. 7235

Written Compensation Procedure (Time and Effort).........................................................................................................7235P

Federal Funds Semi-Annual Certification Form.............................................................................................................7235PF1

Federal Funds Semi-Annual Certification Form.............................................................................................................................7235F1

Personnel Activity Report............................................................................................................................7235F2

Single Federal Award or Cost Objective..........................................................................................................................................7235PF2

Multiple Cost Objective Time and Effort Certification.....................................................................................................7235F3

Employees Paid with Federal Funds and Unexpected or Extraordinary Closures...................................................................7236

Retention of Records Relating to Federal Grants.............................................................................................................7237

Student Activity Funds............................................................................................................................ 7260

Property Records............................................................................................................................ 7270

Revenues..................................................................................................................................... 7300

Investment of Funds..................................................................................................................................... 7305

Advertising in Schools/Revenue Enhancement...................................................................................................7310

Allowable Uses for Grant Funds............................................................................................................................7320

Determining Necessity and Reasonableness of Expense...........................................................................................7320P1

Selected Items of Cost........................................................................................................................................7320P2

 

Expenses

Purchasing............................................................................................................................ 7400

 

Procurement Under a Federal Award......................................................................................................................... 7400P1

Procurement Methods Under a Federal Award..............................................................................................7400P2

Requirements and Restrictions for Procurement Under a Federal Award......................................................7400P3

Federal Contract Administration.................................................................................................................................7400P4

Procurement of Goods and Services for School Meal Programs................................................................................7403

Public Works Contracting and Procurement............................................................................................................................ 7405

Procuring Public Works, Services, and Personal Property......................................................................................................7405P

Public Procurement of Goods and Services............................................................................................................................ 7407

Financial Management (Professional service contracts...).......................................................................................................7408

 

Entering into Professional Service Contracts with Design Professionals, Construction Managers, and Professional Land Surveyors -The Request for Qualifications Procedure.....................................................................................................................................7408

Acquisition of Real and Personal Property Procurement of Public Works, Goods or Services........................................................ 7409

Petty Cash Funds............................................................................................................................ 7410

Personal Reimbursements............................................................................................................................ 7420

Travel Allowances and Expenses............................................................................................................................ 7430

District Credit Cards............................................................................................................................ 7440

District Credit Card Holder Agreement......................................................................................................................... 7440F

Federal Cash Management........................................................................................................................................7450

Timely Obligation of Funds........................................................................................................................................7450P1

Program Income......................................................................................................................................................7450P2

Federal Debarment and Suspension Covered Federal Non-Procurement Transactions.........................................................7455

Fees

New Fees or Increase of Fees....................................7500

Financial Emergency

Declaration of Financial Emergency............................7600

Declaration of Financial Emergency Resolution Form..............7600F

Declaration of Financial Emergency Procedure........................7600P

 

Bond Account

Bond Account........................................................................7700

Bond Continuing Disclosure and Certification Requirements...........7710