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D-1, Annual Operating Budget
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D-1.1, Fiscal Year
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D-1.2, Budget Planning and Preparation
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D-1.3, Publication of Budget
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D-1.4, Periodic Budget Reconciliation
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D-1.5, Line Item Transfer Authority
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D-2, Indebtedness
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D-2.1, Debt Limitation
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D-2.2, Short Term Notes
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D-3, Revenues
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D-3.1, Local Tax Revenues
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D-3.1a, Industrial Tax Exemptions
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D-3.2, State Revenues
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D-3.3, Tax and Bond Elections and Sales
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D-3.4, Lease of School Lands
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D-3.5, Admissions and Gate Receipts
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D-3.6, Gifts and Donations
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D-3.7, Grants
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D-3.8, Cash Management and Investments
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D-3.9, Sale of Surplus Equipment and Supplies
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D-3.10, Sale of Buildings and Land
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D-4, Depository of Funds
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D-5, Bonded Employees
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D-6, Accounting and Reporting
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D-6.1, Accounting System
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D-6.2, Financial Reports and Statements
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D-6.3, Inventories
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D-6.4, Audits
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D-6.5, Records Retention
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D-6.5a, Preservation of School Board Records Due to Legal Action
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D-7, Expenditure of Funds
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D-7.1, Authorized Signatures
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D-7.2, Payroll Procedures
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D-7.2a, Salary Deductions
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D-7.3, Expense Reimbursement
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D-7.4, Purchasing
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D-7.4a. Bids and Quotations
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D-7.4b, Purchase Orders and Contracts
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D-8, School Fundraising Activities
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D-9, Cash in School Buildings
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