Fiscal Management

LBSD.policy book

Fiscal Management
DA	Goals and Objectives
DAAB	District Request for State and Local Funds
DC	Annual Operating Budget - Preparation of Budget
DCB	Fiscal Year
DCCA	Budget Deadlines and Schedules
DCE	Annual Operating Budget Final Adoption Procedures
DCI	Line Item Transfer Authority
DE	Debt Limitation
DFA	Local Tax Revenues - Ad Valorem Taxes
DFBA	Educational Enhancement Funds
DFC	Federal Aid-Federal Financial Assistance Programs
DFCA	Federal and School Census
DFCB	Cash Management of Federal Funds
DFD	Bond Sales (Also FFA)
DFE	Short Term Notes (Also FFB)
DFEA	Tax Anticipation Notes (Cf. FFAC)
DFEAB	Shortfall Borrowing
DFF	Grants-Awards-Scholarships Involving Financial Assistance
DFG	Fees, Payments and Rentals (Cf. EBH, ECE, KG) - Leasing
DFK	Gifts and Bequests
DFL	Investment Earnings (Cf. DN)
DFM	Capitalization of Fixed Assets/Depreciation
DFO	Sixteenth Section Land (Also see FDD)
DG	Depository of Funds/Receipting of Funds
DH	Bonded Employees (Cf. EGE) - Fidelity Bond
DI	Accounting and Reporting
DIAB	Accounting System – Cash Receipts
DIB	Financial Reports and Statements
DID	Audits
DJ	Expenditure of Funds/Federal Funds
DJA	Checking Accounts
DJB	Petty Cash Accounts
DJC	Payroll Procedure
DJCA	Payday Schedule
DJCB	Salary Deductions
DJDA	Purchase of Food, Drinks, Food Supplies From Public Funds
DJDE	Use of Funds For Political Purposes
DJE	Purchasing
DJED	Bids and Quotations
DJEIA	Sales Calls and Demonstrations
DJEJ	Payment Procedures
DJG	Notes and Bond Payments
DK	Student Activities Funds Management (Also JHB)
DL	Cash in School Buildings
DM	Fixed Asset Accountability
DO	School Properties Disposal Procedure
DP	Depreciation of Fixed Assets