Board Policy 5000 Non-Instructional/Business Operations

BUDGET

1.1 Budget Planning and Development 5110

1.2 Dissemination of Budget Information 5120

1.3 Budget Adoption 5130

1.4 Administration of the Budget 5140

1.5 Property Tax Report Card/Six Day School Budget Vote 5150

INCOME

2.1 Revenues 5210

2.2 District Investments 5220

2.3 Accepting Gifts 5230

2.4 School Tax Assessment and Collection 5240

2.4.1 Property Tax Exemption for Senior Citizens 5241

2.5 Sale and Disposal of School District Property 5250

2.6 Use of School District Trademarks 5260

EXPENDITURES

3.1 Bonding of Employees and School Board Members 5310

3.2 Expenditures of School District Funds 5320

           3.2.1 Change Orders for Capital Projects 5231

3.3 Budget Transfers 5330

3.4 Borrowing of Funds 5340

PURCHASING

4.1 Purchasing 5410

4.1.1 Purchasing Authority 5411

4.1.2 Alternative Formats for Instructional Materials 5412

4.3 Contracts for Services and Materials 5430

4.3.1 Purchasing From Local Merchants 5431

4.3.2 Cooperative Purchasing, State and County Purchases 5432

4.3.3 Equipment Expenditure Justification 5433

4.4 Use of District Credit Card 5440

FISCAL ACCOUNTING AND REPORTING

          5.1 Accounting of Funds 5510

                    5.1.1 Maintenance of Fund Balance 5511

                    5.1.2 Reserve Funds 5512                             

5.2 Extraclassroom Activities Funds 5520

           5.2.1 Trust and Agency 5521

5.3 Petty Cash Funds and Cash in School Buildings 5530

5.4 Publication of District’s Annual Financial Statement 5540

5.5 Maintenance of Fiscal Effort (Title I Programs) 5550

5.6 Use of Federal Funds For Political Expenditures 5560

5.7 Financial Accountability 5570

         5.7.4 Mandatory Provider Compliance Programs 5574

          5.8 Audit

                   5.8.1 Audit Committee 5581

                   5.8.2 Internal Audit Function 5582

                   5.8.3 Information Security Breach and Notification 5583

                   5.8.4 Internal Claims Auditor 5584

                   5.8.5 Assigned Fund Balance and Spending Policy 5585          

NON-INSTRUCTIONAL OPERATIONS

          6.1 Insurance 5610

6.2 Inventories 5620

6.2.1 Accounting of Fixed Assets 5621

6.3 Facilities: Inspection, Operation and Maintenance 5630

6.3.1 Hazardous Waste and Handling of Toxic Substances by Employees 5631

6.3.2 Pest Management and Pesticide Usage 5632

6.4 Smoking/Tobacco Use 5640

6.5 Energy/Water Conservation and Recycling of Solid Waste 5650

6.5.1 Energy Conservation in the Schools 5651

6.6 School Food Service Program (Lunch and Breakfast) 5660

6.6.1 Cafeteria Food Removal 5661

6.6.2 Home Prepared Food 5662

6.6.3 Providing Safe Snacks in the Classroom 5663

6.6.4 District Wellness Policy 5664

6.6.5 Reimbursement for Meal Expenses Incurred During Meetings 5665

6.7 Records Management 5670

6.8 Safety and Security 5680

6.8.1 Emergency Management Plan 5681

6.8.2 Crisis Response 5682

6.8.3 School Safety Plans 5683

6.8.4 Surveillance Systems on School Property and Buses 5684

6.8.5 Cardiac Automated External Defibrillators (AEDs

) in Public School Facilities 5685

6.9 Exposure Control Program 5690

6.9.1 Human Immunodeficiency Virus (HIV) Related

Illnesses 5691

TRANSPORTATION

          7.1 Transportation Program 5710

7.2 Scheduling and Routing 5720

7.2.1 School Bus Idling 5721

7.3 Transportation of Students 5730

7.3.1 Cooperative Transportation 5731

7.4 Use of Buses by Community Groups 5740

7.5 School Bus Safety Program 5750

7.5.1 School Bus Replacement 5751

7.6 Qualifications of Bus Drivers 5760

7.6.1 Drug and Alcohol Testing for School Bus Drivers and Other Safety-Sensitive Employees 5761