Section 7000 Financial Management

SECTION 7000 FINANCIAL MANAGEMENT

Goals7000

Budget Planning and Adoption7100

Budget Adjustments7120

GASB 34-Accounting System7210

Fund Accounting Systems (GASB Statement 54)7215

Federal Grant Financial Management System7218

Documentation and Approval of Claims7220

District Financial Fraud and Theft Prevention7225

Financial Reporting and Audits7230

Fiscal Accountability and IDEA Part B Funds7235

Federal Funds Semi-Annual Certification Form7235F1

Federal Funds Personnel Activity Report Form7235F2

Time and Effort Reporting Procedure7235P

Single Federal Award – Cost Objective7235PF2

Employees Paid with Federal Funds and Unexpected or Extraordinary Closure7236

Retention of Records Relating to Federal Grants7237

Programs for Indian Children7240

Student Activity Fund7260

Property Records7270

Revenues7300

Investment of Funds7305

Advertising in Schools/Revenue Enhancement7310

Allowable Uses for Grant Funds7320

Determining Necessity and Reasonableness of Expenses7320P1

Selected Items of Cost7320P2

Miscellaneous Procurement Standards7400

Federal Award Requirements7400P1

Procurement Methods Under a Federal Award7400P2

Requirements/Restrictions for Procurement Under a Federal Award7400P3

General Procurement Standards for Federal Awards7400P4

Procurement of Goods and Services for School Meal Programs 7403

Public Works Contracting and Procurement 7405

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

Public Procurement of Goods and Services 7407

Entering into Professional Service Contracts with Design Professionals,

Construction Managers, and Professional Land Surveyors -

The Request for Qualification Procedure 7408

Acquisition of Real and Personal Property7409

Petty Cash Funds7410

Personal Reimbursement7420

Travel Allowances and Expenses7430

District Credit Cards7440

Credit Card Agreement Form7440F

District Credit Card Procedures7440P

Federal Cash Management 7450

Timely Obligation of Funds7450P1

Program Income7450P2

Federal Debarment and Suspension7455

Use of Public Funds - Prohibition on Contracting with Abortion Providers7460

New Fees or Increase of Fees7500

Declaration of Financial Emergency Form7600F

Declaration of Financial Emergency Procedure7600P

Insurance7605

Gifts, Grants and Bequests7610

Income from Sale or Use of School Property7615

Issuance and Cancellation of Checks7620

Website Regarding District Expenditures7625

Bond Account7700

Bond Continuing Disclosure7710