3000 Financial Operation
Table of Contents
Financial Management
PR | 3100 - Financial Management
P3102 - Debt Management Policy
P3106 - Fraud Prevention
PR3110 - Preparation of Budget
P3111 - Fiscal Year
P3112 - Budget Implementation and Transfer
P3113 - District Fund Accounts
P3114 - GASB 54
P3120 - Petty Cash
P3130 - State and Federal Projects
PRF3140 - Banking Services
PR3150 - Payment Procedures
PR3155 - Payments from Federal Awards/Cash Management
PR3160 - Investment of District Funds
PR3165 - Procurement Standards - Federal Contracts
PR3166 - Federal Awards - Allowable Costs
P3170 - Purchases By and/or Solicitation of School Staff
P3180 - Procurement of Professional Services
Payroll
PRF3230 - Expenditures for Certificated Staff
Revenue
P3310 - Revenue from Tax Sources
PR3320 - Taxing Authority/Tax Rate Hearing
PR3330 - Bonded Indebtedness
P3331 - Borrowed Funds
P3340 - Building Use
P3350 - Student Fees and Fines
P3360 - Tuition
P3370 - Fund-Raising
PR3380 - Sale/Lease of Real Property
P3381 - Purchase Lease of Real Estate
P3390 - Sale/Lease of Personal Property
Accounting and Reporting
P3410 - Accounting System
P3420 - Annual Financial Report
P3425 - Accountability Portal
P3430 - Authorized Signatures
PR3440 - Travel and Reimbursement
PR3450 - Sales Tax
P3460 - Student Attendance Accounting
P3470 - Average Daily Attendance - Early Childhood Program
PR3480 - Bond Proceeds Reporting
Auditing
PR3510 - Annual Audit School Activities Funds
PR3610 - Management
Insurance
P3710 - Insurance Programs
P3730 - Liability Insurance
P3740 - Bond for All Employees