Pontotoc County School District > District Policies > Policy Selections

D. Fiscal Management

Action	Code	Policy Description	Adopted Date	Revision Date
Read	DA	Fiscal Management Goals and Objectives	8/1/2003	4/21/2009
Read	DC	Annual Operating Budget	8/1/2003	4/21/2009
Read	DCB	Fiscal Year / Scholastic Year	1/1/1999	5/21/2007
Read	DCC	Annual Operating Budget Preparation Procedures	11/17/2011	11/17/2011
Read	DCCA	Budget Deadlines and Schedules	11/17/2011	11/17/2011
Read	DCE	Annual Operating Budget Final Adoption Procedures	1/1/1999	5/21/2007
Read	DCH	Periodic Budget Reconciliation	11/17/2011	11/17/2011
Read	DCI	Line Item Transfer Authority	8/1/2003	4/21/2009
Read	DE	Debt Limitation	8/1/2004	4/21/2009
Read	DFA	Local Tax Revenues	12/13/2011	12/13/2011
Read	DFC	Federal Aid	8/1/2004	4/21/2009
Read	DFD	Bond Sales	8/1/2004	5/21/2007
Read	DFE	Short Term Notes	6/1/2000	5/21/2007
Read	DFEA	Tax Anticipation Notes	8/1/2001	5/21/2007
Read	DFEAB	Shortfall Borrowing	1/1/1999	5/21/2007
Read	DFEC	Three Mill Notes	11/17/2001	11/17/2011
Read	DFG	Leasing and Renting of Buildings and Grounds	1/1/1999	5/21/2007
Read	DFK	Gifts and Bequests to School District	8/1/2003	12/14/2010
Read	DFL	Investment Earnings	8/1/2002	6/16/2008
Read	DG	Depository of Funds	8/1/2003	5/21/2007
Read	DGA	Fund Balance (GASB 54)	5/24/2011	5/24/2011
Read	DH	Bonded Employees and Board Members	6/1/2000	5/21/2007
Read	DI	Accounting and Reporting	8/1/2003	4/21/2009
Read	DIAB	Internal Control of Cash Receipts	1/1/1999	5/21/2007
Read	DIB	Financial Reports and Statements	8/1/2003	4/21/2009
Read	DID	Audits	8/1/2004	4/21/2009
Read	DJ	Expenditure of Funds	8/1/2003	4/21/2009
Read	DJAA	Authorized Signatures	8/1/2003	6/4/2009
Read	DJB	Petty Cash Accounts	1/1/1999	1/1/1999
Read	DJC	Payroll Procedure	1/1/1999	5/21/2007
Read	DJCA	Pay Day Schedule	8/1/2003	5/21/2007
Read	DJCB	Salary Deductions / Reductions	1/1/1999	8/15/2011
Read	DJD	Expense Reimbursements	1/1/1999	5/19/2008
Read	DJE	Purchasing	8/1/2003	5/21/2007
Read	DJEA	Purchasing Authority	8/1/2003	4/21/2010
Read	DJED	Bids and Quotations	8/1/2003	4/27/2010
Read	DJEG	Purchase Orders and Contracts	1/1/1999	4/21/2010
Read	DJEI	Vendor Relations, Sales Calls and Demonstrations	5/12/2007	5/21/2007
Read	DJEJ	Payment Procedures	8/1/2003	5/21/2007
Read	DJG	Notes and Bond Payments	8/1/2004	5/21/2007
Read	DK	Student Activities Fund Management	1/1/1999	9/21/2009
Read	DM-1	Fixed Asset Accountability Plan	1/1/1999	1/19/2012
Read	DM-2	Fixed Asset Accountability Plan: Policies	1/1/1999	1/19/2012
Read	DM-3	Fixed Asset Accountability Plan: Resolution	1/1/1999	5/21/2007
Read	DN	Surplus Funds	8/1/2002	5/21/2007
Read	DO	School Properties Disposal Procedure	12/13/2011	12/13/2011
Read	DP	Depreciation of Fixed Assets	8/16/1990	12/14/2010
Read	DPA	Capitalization of Fixed Assets	8/16/1990	1/19/2012
Read	DPB	Gifts and Bequests to School District / Donated Assets	8/16/1990	12/14/2010