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3000 FINANCIAL OPERATION

LONEDELL R-14 SCHOOL DISTRICT BOARD POLICIES
3000 FINANCIAL OPERATION
"P" before a numerical code indicates Policy "PR" before a numerical code indicates Policy and Regulation Click on a link below to view policy/regulation.
3100	Financial Management
PR 3100	Financial Management (P) Financial Management (R)
P3102	Debt Management Policy
P 3106	Fraud Prevention
PR 3110	Preparation of Budget (P) Preparation of Budget (R)
P 3111	Fiscal Year
P 3112	Budget Implementation and Transfer
P 3113	District Fund Accounts
P 3114	Financial Management GASB 54
P 3120	Petty Cash
P 3130	State and Federal Projects
PR 3140	Banking Services (P) Banking Services (R)
P 3150	Payment Procedure
P 3155	Payments from Federal Awards/Cash Management (P) Payments from Federal Awards/Cash Management (R)
PR 3160	Investment of District Funds (P) Investment of District Funds (R)
PR 3165	Procurement Standards - Federal Contracts (P) Procurement Standards - Federal Contracts (R)
PR 3166	Federal Awards - Allowable Cost (P) Federal Awards - Allowable Cost (R)
P 3170	Purchases By and or Solicitation of School Staff
P 3180	Procurement of Professional Services
3200	Payroll
P 3210	Payroll Deductions
P 3220	Benefits - Group Insurance Coverage
PR 3230	Expenditures of Certificated Staff (P) Expenditures for Certificated Staff (R)
3300	Revenue
P 3310	Revenue from Tax Sources
PR 3320	Taxing Authority/Tax Rate Hearing (P) Taxing Authority/Tax Rate Hearing (R)
PR 3330	Bonded Indebtedness (P) Bonded Indebtedness (R)
P 3331	Borrowed Funds
P 3340	Building Use
P 3350	Student Fees and Fines
P 3360	Tuition
P 3370	Fund-Raising
PR 3380	Sale/Lease of Real Property (P) Sale/Lease of Real Property (R)
P 3381	Purchase Lease of Real Estate
P 3390	Sale/Lease of Personal Property
3400	Accounting and Reporting
P 3410	Accounting System
P 3420	Annual Financial Report
P 3425	Accountability Portal
P 3430	Authorized Signatures
PR 3440	Travel and Reimbursement (P) Travel and Reimbursement (R)
PR 3450	Sales Tax (P) Sales Tax (R)
P 3460	Student Attendance Accounting
P 3470	Average Daily Attendance - Early Childhood Program
3500	Auditing
P 3510	Annual Audit
P 3520	Inventories
3600	School Activities Funds
P3610	Management
3700	Insurance
P 3710	Insurance Programs

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3000 FINANCIAL OPERATION