800 Series

103 Central, Suite 300   *     Glenwood, Iowa  51534     *   712-527-9034    *    Fax:  712-527-4287

800 - Statement of Guiding Principals for Business Procedures

801 - Budget

801.1 - Planning the Budget

801.2 - Preparation of the budget Document

801.3 - Requirements of the Budget Document

801.4 - Publication of the Budget

801.5 - Public Review of the Budget

801.6 - Budget Adoption by the Board

801.7 - Budget as a Spending Plan

801.8 - Financial Accounting System

801.9 - Classification of Accounts

802 - Income

802.1 - Local, State, and Federal Income

802.2 - Use of School Property and Equipment

802.3 - Sales of Bonds

802.4 - Investments

802.5 - Gifts, Grants, and Bequests

802.6 - Depository of Funds

802.7 - Student Activities Fund

803 - Expenditures

803.1 - Purchasing and Bidding

803.2 - Requisitions/Purchase Orders

803.3 - Receiving Goods and Services

803.4 - Approval and Payment of Goods and Services

803.5 - Unpaid Warrants

803.6 - Payroll Periods

803.7 - Payroll Deductions

803.8 - Travel Allowance

803.9 - Special Assessments

803.10 - Credit Cards

804 - Reports

804.1 - Secretary's and Treasure's Monthly Reports

804.2 - Board Minutes Published

804.3 - Earnings Report Published

804.4 - Audits

804.5 - Hazardous Chemicals Disclosure

804.6 - Treasurer's Annual Report

804.7 - Internal Controls Procedures

805 - Records

805.1 - Board of Directors' Records

805.2 - Personnel Records

805.3 - Student Records

805.4 - Bonds for Officers and Employees

805.5 - Inventory Records

805.6 - General Fixed Assets/Capital Assets

806 - Insurance

806.1 - Insurance Program

806.2 - Periodic Review of Insurance Program