Section D

D - FISCAL MANAGEMENT

DA	Goals and Objectives
DB	Planning Programming Budgeting System
DC DC-R DCA DCB DCC DCE DCF DCG DCH DCI	Annual Operating Budget Annual Operating Budget Regulations Goals and Objectives Fiscal Year Preparation Procedures Final Adoption Procedures Appeals Procedures Encumbrances Periodic Budget Reconciliation Line Item Transfer Authority
DD	State & Federal Aid Eligibility Determination
DE	Debt Limitation
DF DFA DFB DFC DFD DFE DFEA DFF DFG DFGA DFH DFI DFJ DFK DFL DFM DFN	Revenues Local Tax Revenues State Aid Federal Aid Bond Sales Short Term Notes Tax Anticipation Notes Grants Fees, Payments and Rentals (School Land Rental) Admissions and Gate Receipts Tuition Income Lease of School Lands Fines Gifts and Bequests Investments Equipment and Supplies Sales Property Sales

DG	Depository of Funds
DH	Bonded Employees
DI DIA DIB DIC DID	Accounting and Reporting Accounting System Financial Reports and Statements Inventories Audits
DJ DJA DJAA DJAB DJB DJC DJCA DJCB DJCB-R DJD DJE DJEA DJEB DJEC DJED DJEE DJEF DJEG DJEH DJEI DJEIA DJEJ DJEJA DJF DJG	Expenditure of Funds Checking Accounts Authorized Signatures Check-Writing Services Petty Cash Accounts Payroll Procedures Pay Day Schedules Salary Deductions Salary Deductions Regulations Expense Reimbursements Purchasing Purchasing Authority Quality Control Cost Control Bids and Quotations Local Purchasing Requisitions and Purchasing Purchase Orders and Contracts Change Orders Vendor Relations Sales Calls and Demonstrations Payment Procedures Bill Payment Authorization Lease and Rental Payments Notes and Bond Payments

DK	Student Activities and School Funds Management
DL	Cash In School Buildings
DM	Reserve Funds
DN	Surplus Funds
DO	School Properties Disposal