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Non-instructional/Business Operations

(Section 5000)

Table of Contents

BUDGET (5100)
 1.1 Budget Planning and Development    5110
 1.2 School District Budget Hearing 5120
 1.3 Budget Adoption 5130
 1.4 Administration of the Budget 5140

INCOME (5200)

 2.1   Revenues 5210
 2.2  District Investments 5220
 2.3  Accepting Gifts 5230
 2.4  School Tax Assessment and Collection 5240
 2.4.1      Property Tax Exemption for Senior Citizens 5241
 2.5  Sale and Disposal of School District Property 5250
 2.6  Sale of Merchandise 5260

EXPENDITURES (5300)

 3.1  Bonding of Employees and School Board Members 5310
 3.2 Expenditures of School District Funds        5320
 3.3 Budget Transfers 5330
 3.4 Borrowing of Funds 5340


PURCHASING (5400)

 4.1   Purchasing 5410
 4.1.1  Purchasing: Competitive Bidding and Offering         5419
 4.2.  Competitive Bids and Quotations 5420
 4.2.1  Procurement of Goods and Services 5421
 4.3     Contracts for Services and Materials 5430
 4.3  Contracts for Instruction  5440
 

FISCAL ACCOUNTING AND REPORTING (5500)

 5.1   Accounting of Funds 5510
 5.1.1  Checking Accounts 5511
 5.1.2  Reserve Funds 5512
 5.1.3  Maintenance of Fund Balance 5513
 5.2  Extraclassroom Activity Fund 5520
 5.3  Petty Cash Funds and Cash in School Buildings 5530
 5.4  Publication of District's Annual Financial Statement 5540
 5.5  Maintenance of Fiscal Effort (Title I Programs) 5550
 5.6  Use of Federal Funds For Political Expenditures 5560
 5.7  Issuance and Use of Credit Cards 5570
 5.7.1  Financial Accountability 5571
 5.7.2  Audit Committee 5572
 5.7.3  Internal Audit Function 5573
 5.7.4  Medicaid Compliance 5574
 5.8  Meals and Refreshments 5580
 5.9  Allegations of Fraud 5590
     
     

NON-INSTRUCTIONAL OPERATIONS (5600)

 6.1  Insurance 5610
 6.2  Inventories 5620
 6.2.1  Accounting of Fixed Assets 5621
 6.3  Facilities: Inspection, Operation, and Maintenance 5630
 6.3.1  Hazardous Waste and Handling of Toxic Substances by Employees 5631
 6.4.1  Alcohol, Tobacco Drugs and Other Substances 5641
 6.5  Energy/Water Conservation and Recycling of Solid Waste 5650
 6.6  Meal Charging and Prohibition Against Meal Shaming 5660
 6.7  Records Management 5670
 6.7.1  Information Security Breach & Notification Policy 5671
 6.7.2  Employee Personal Identifying Number 5672
 6.7.6 5676
 6.8  Safety and Security 5680
 6.8.1  School Safety Plan 5681
 6.8.2  
 6.8.3  Use of Surveillance Cameras in the School District 5683
 6.8.4  School Building Access Control 5684
 6.8.5  Fire Drills, Bomb Threats, and Bus Emergency Drills 5685
 6.9  Exposure Control Program 5690
 6.9.1  Communicable Diseases 5691
 6.9.2  Human Immunodeficiency Virus (HIV) Related Illnesses 5692
 6.9.3.      Use of School District Trademarks and Service Marks          5693

TRANSPORTATION (5700)

 7.1  Transportation Program 5710
 7.2  Scheduling and Routing 5719
   Transportation of Students 5720
 7.3  School Bus Safety Program
5730
 7.5  School Bus Safety Program 5750
 7.6  Qualifications of Bus Drivers 5760
 7.6.1  Drug and Alcohol Testing for School Bus Drivers and Other Safety-Sensitive Employees 5761
 7.7  Employee Use of Own Vehicle 5770
 7.8  Idling School Buses on School Grounds 5780
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