SERIES 6000 – Fiscal Management

Fiscal Management Goals………………….……………………………………. 6000
Budget Planning ………………………………………………………………….. 6110
Determination of Budget Priorities………………………………………………. 6112
Dissemination of Budget Recommendations…………………………………… 6113
Budget Hearing…………………………………………………………………….. 6120
Budget Adoption…………………………………………………………………… 6130
Contingency Budget………………………………………………………………. 6135
Budget Implementation……………………………………………………………. 6140
Budget Transfers………………………………………………………………….. 6150
Revenue……………………………………………………………………………. 6200
Local Tax Levy…………………………………………………………………….. 6210
Senior Citizens’ Exemption………………………………………………………. 6215
State Aid……………………………………………………………………………. 6220
Federal Funds……………………………………………………………………… 6230
Investments………………………………………………………………………… 6240
Investments – Regulation………………………………………………………… 6240R
Tuition for Post-Graduates & Veterans…………………………………………. 6254
Gifts, Grants & Bequests…………………………………………………………. 6255
Depositories of Funds……………….…………………………………………… 6400
Authorized Signatures…………………………………………………………… 6410
Bonded Employees & Officers …………………………………………………. 6500
Fiscal Accounting & Reporting …………………………………………………. 6600
Financial Reports & Statements ……………………………………………….. 6630
Inventories ……………………………………………………………………….. 6640
Internal Claims Auditor …………………………………………………………. 6650
Independent Auditor……………………………………………………………… 6660
Petty Cash Accounts ……………………………………………………………. 6670
Petty Cash Accounts – Regulation ……………………………………………. 6670R
Use of District Credit Card………………………………………………………. 6680
Purchasing ……………………………………………………………………….. 6700
Purchasing – Regulation ………………………………………………………. 6700R 1-5
Purchasing – Exhibit……………………………………………………………. 6700E
Payroll Procedures …………………………………………………………….. 6800
Expense Reimbursement …………………………………………………….. 6830
Disposal of District Property…………………………………………………… 6900

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POLICY HANDBOOK � WAYNE CENTRAL SCHOOL DISTRICT

POLICY HANDBOOK � WAYNE CENTRAL SCHOOL DISTRICT