700 Non-Instructional Services and Business Procedures

Non-Instructional Services and Business Procedures
Series 700

700      Purpose of Non-instructional Services and Business Procedures

701      Budget

            701.1         Planning the Budget

            701.2         Preparation of the Budget Document

            701.3         Requirements of the Budget Document

            701.4         Publication of the Budget

            701.5         Budget Adoption by the Board

            701.6         Budget as a Spending Plan

            701.7         Transfer of Inactive Account Funds

702      Revenues

            702.1         Receipt of Income

            702.2         District Sale of Goods and Services

            702.3         Educational Material Fees

            702.4         Student Activity Funds

            702.5         School Bonds and Indebtedness

            702.6         Investments

            702.7         Gifts, Grants, and Bequests

            702.8         Depositories of Funds

            702.9         Post-Issuance Compliance Policy for Tax-Exempt Obligations

            702.10       Online Fundraising Campaigns - Crowdfunding

703      Expenditures

            703.1         Purchasing and Bidding

            703.2         Requisitions

            703.3         Purchase Orders

            703.4         Receiving Goods and Services

            703.5         Approval and Payment for Goods and Services

            703.6         Unpaid Warrants

            703.7         Payroll Periods

            703.8         Payroll Deductions
            703.9         Travel and Expense Reimbursements

            703.10       Credit Cards

1. Partisan Political Expenditures
2. Petty Cash Accounts
3. Purchasing on Behalf of District Personnel
4. Expenditures for Public Purposes

704      Financial Reports

            704.1        Financial Accounting System

            704.1A      Fund Balance Reporting
            704.2         Monthly Financial Reports

1. Annual Financial Report
2. Audits
3. Fiscal Year
4. Internal Controls
5. Governmental Accounting Practices and Regulations

705      District Records

            705.1         District Records Maintained

1. Bonds for Officers and Employees

705.3         Capital Assets

705.3R1     Capital Assets Regulations

705.3R2     Capital Assets Management System Definitions      

706      Insurance Program

1.       Insurance Program Maintained

1. School Meal Services
   1. School Meal Program Objectives
   2. School Meal Program Fees and Charges
   3. Vending Machines
   4. Food Service Negative Balance Policy

707.4R1   Food Service Program and Procedures

708      Transportation

1.       Student School Transportation Eligibility and Routes
2.       Student Transportation for Extracurricular Activities
3.       Transportation Equipment
4.       School Vehicle Safety Instructions
5.       Transportation in Inclement Weather
6.       Transportation Drivers
7.       Transportation Complaints

The Board of Directors of the Decorah Community School District reviewed all of the policies in Series 700, Non-Instructional Services and Business Procedures, on the following dates:

            June 16, 2003

            December 10, 2007

            August 13, 2012

            April 9, 2018

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