800                              Statement of Guiding Principles

            800.01             Statement of Guiding Principles and Goals

801                              Budget

            801.01             Planning the Budget

            801.02             Budget and Program Planning

            801.03             Requirements of the Budget Document

            801.04             Publication of the Budget

            801.05             Public Review of the Budget

            801.06             Budget Adoption by the Board

            801.07             Budget as a Spending Plan

            801.08             Transfer of Inactive Account Funds

            801.09             Financial Accounting System

            801.10             Maintenance of Effort

802                              Income

            802.01             Local, State, and Federal Income

            802.02             Educational Materials Fees

            802.03             Use of School Property & Equipment

            802.04             Fee for Use of School Buildings

            802.05             OPEN

            802.06             Community Use of High School Gym

            802.07             Sale of Bonds

            802.08             Investments

            802.09             Gifts, Grants, and Bequests

            802.10             Depository of Funds

            802.11             Use of District Copy Machines

            802.12             Check Cashing Policy

803                              Expenditures

            803.01             Purchasing

            803.02             Public Procurement of Goods and Services

            803.03             Purchase Orders

            803.04             Public Works Contracting and Procurement

            803.05             OPEN

            803.06             Payroll Periods

            803.07             Salary Deductions

            803.08             Travel Allowance

            803.09             Special Assessments

            803.10             Employees Paid with Federal Funds and Unexpected or Extraordinary Closures

804                              Reports

            804.01             Annual Financial Statement and Report

            804.02             Audits

805                              Records

            805.01             Retention of District Records

            805.02             Retention of Records Relating to Federal Grants

            805.03             OPEN

            805.04             Bonds for Officers and Employees

            805.05             Inventory Records – Fixed Assets

            805.06             Records Available to the Public

806                              Insurance

            806.01             Periodic Review of Insurance Program

807                              Financial Emergency

            807.01             Declaration of Financial Emergency

            807.02             Declaration of Financial Emergency Procedure

808                              Financial Management

            808.01             Financial Fraud and Theft Prevention

            808.02             Fiscal Accountability and IDEA Part B Funds