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POLICY 3110: FUND BALANCE
Sets standard operating fund balance at a minimum of five percent of projected fund expenditures for any budget year. States exclusions and intent not to restrict balances.
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POLICY 3120: POST-ISSUANCE COMPLIANCE PROCEDURE AND POLICY FOR TAX-EXEMPT GOVERNMENTAL BONDS
Ensures the school district complies with its post-issuance obligations for tax-exempt government bonds under applicable provisions of the Code of Treasury Regulations.
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POLICY 3200: DEVELOPMENT AND MAINTENANCE OF AN INVENTORY OF FIXED ASSETS AND A FIXED ASSET ACCOUNTING SYSTEM
Provides for the development and maintenance of an inventory of the fixed assets of the school district and the establishment of a fixed asset accounting system.
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POLICY 3300: PURCHASING AUTHORITY
The School Board desires that all purchases be made at the best price available with free opportunity for all vendors to bid. Defines requirements for quotes/bids.
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POLICY 3325: STUDENT ACTIVITY ACCOUNTING
The School Board shall take charge of, control over and account for al student activity funds that relate to curricular and co-curricular activities.
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POLICY 3327: SCHOOL DISTRICT PETTY CASH FUND ACCOUNTS
Sets guidelines and procedures for use of petty cash funds for paying a claim in cash which is impractical to pay for in any other manner.
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POLICY 3340: PURCHASE/CREDIT CARD PROGRAM
Establishes procedures for the use of a school district Purchase/Credit Card by approved cardholders.
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POLICY 3412: EXPENSE REIMBURSEMENT
Identifies school district expenses that involve initial payment by an employee and reimbursement by the district.
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POLICY 3517: PERSONAL PROPERTY OF EMPLOYEES AND OTHERS
The school district cannot by law assume any liability for personal property of employees or any individual which is lost or stolen on school district premises.
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POLICY 3520: EMPLOYEE SAFETY
The school district will attempt to provide all reasonable conditions and safety devices to ensure the health and safety of all employees.
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POLICY 3545: STUDENT TRANSPORTATION SAFETY POLICY
Provides student transportation in ways which will protect their health, welfare and safety. Includes eligibility, availability, manner, restrictions and fees.
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POLICY 3546: TRANSPORTATION OF PUBLIC SCHOOL STUDENTS
Provides for transportation of students which protects their health, welfare and safety. Includes eligibility, nonresident and special education services, availability, and restrictions.
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POLICY 3550: FOOD AND NUTRITION SERVICES PROGRAM
Invests in cafeteria and their operation to contribute to proper nutrition and nutritional education of students. Participation is voluntary. Permits other sales of food and drink.
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POLICY 3600: TRANSPORTATION OF NONPUBLIC SCHOOL STUDENTS
States rights of nonpublic school students to equal transportation as required by law. Defines eligibility for all students and for special education students.
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POLICY 3701: ESTABLISHMENT AND ADOPTION OF SCHOOL DISTRICT BUDGET
Establishes lines of authority and procedures for establishment of revenue and expenditure budgets. Annual budget will express and implement school board goals and district priorities.
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POLICY 3701.1: MODIFICATION OF SCHOOL DISTRICT BUDGET
Establishes procedures to modify its adopted revenue and expenditure budgets as permitted by law. Defines requirements.
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POLICY 3702: ACCOUNTING
School district maintains its books and records, and does its accounting in compliance with UFARS. Defines permanent transfers. Provides for annual audit and publication.
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POLICY 3703: ANNUAL AUDIT
Annual audit complies with law, provides a permanent record of the district's financial position, and provides guidance to correct any errors/discrepancies in its practice. Defines legal requirement.
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POLICY 3705: INVESTMENTS
Complies with laws relating to investments and guarantees that investments meet certain primary criteria. Defines, authority, objectives, standard of conduct, and portfolio diversification.
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POLICY 3706: ACCEPTANCE OF GIFTS
The school board may receive, for the benefit of the school district, bequests, donations or gifts for any proper purpose, in compliance with state law.
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POLICY 3711: VIDEO RECORDING ON SCHOOL BUSES
Establishes rationale and procedures for video recording on school buses.
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POLICY 3721: UNIFORM GRANT GUIDANCE POLICY REGARDING FEDERAL REVENUE SOURCES
Ensures compliance with the requirements of the Federal Uniform Grant Guidance regulations.
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