Section D, Fiscal Management

D - FISCAL MANAGEMENT

DA	Goals and Objectives

DB	Budgeting System

DC	Annual Operating Budget
DCA	Fiscal Year
DCB	Budget Planning and Preparation
DCC	Publication of Budget
DCD	Periodic Budget Reconciliation
DCE	Line Item Transfer Authority
DCF	Fund Balance

DD	State and Federal Aid Eligibility

DE	Indebtedness
DEA	Debt Limitation
DEB	Short Term Notes

DF	Revenues
DFA	Local Tax Revenues
DFAA	Industrial Tax Exemptions
DFB	State Revenues
DFC	Federal Revenues
DFD	Tax and Bond Elections and Sales
DFE	Cash Management
DFF	Grants
DFG	Admissions and Gate Receipts
DFH	Tuition Income
DFI	Lease of School Lands
DFJ	(Reserved)
DFK	Gifts and Donations
DFL	Cash Management and Investments
DFM	Sale of Surplus Equipment and Supplies
DFN	Sale of Buildings and Land

DG	Depository of Funds

DH	Bonded Employees

DI	Accounting and Reporting
DIA	Accounting System
DIB	Financial Reports and Statements
DIC	Inventories
DID	Audits
DIE	Records Retention
DIEA	Preservation of School Board Records Due to Legal Action

DJ	Expenditure of Funds
DJA	Checking Accounts
DJAA	Authorized Signatures
DJB	Petty Cash Accounts
DJC	Payroll Procedures
DJCA	Pay Day Schedules
DJCB	Salary Deductions
DJD	Expense Reimbursement
DJE	Purchasing
DJEA	Purchasing Authority/Procedures
DJEB	Quality Control
DJEC	Cost Control
DJED	Bids and Quotations
DJEE	Local Purchasing
DJEF	Requisitions
DJEG	Purchase Orders and Contracts
DJEH	Payment Procedures
DJF	Lease and Rental Payments
DJG	Notes and Bond Payments

DK	Activities Funds Management

DL	Cash in School Buildings

DM	Management of State Funds

DN	School Loans