Holmes 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	6/25/2009	6/25/2009
Read	DC	Annual Operating Budget	6/25/2009	6/25/2009
Read	DCB	Fiscal Year / Scholastic Year	1/1/1999	7/11/2005
Read	DCC	Annual Operating Budget Preparation Procedures	6/25/2009	6/25/2009
Read	DCCA	Budget Deadlines and Schedules	6/1/2000	8/1/2000
Read	DCE	Annual Operating Budget Final Adoption Procedures	1/1/1999	7/11/2005
Read	DCH	Periodic Budget Reconciliation	6/25/2009	6/25/2009
Read	DCI	Line Item Transfer Authority	6/25/2009	6/25/2009
Read	DE	Debt Limitation	6/25/2009	6/25/2009
Read	DFA	Local Tax Revenues	8/1/2002	7/1/2008
Read	DFC	Federal Aid	6/25/2009	6/25/2009
Read	DFD	Bond Sales	8/1/2004	8/2/2005
Read	DFE	Short Term Notes	6/1/2000	8/1/2000
Read	DFEA	Tax Anticipation Notes	8/1/2001	7/11/2005
Read	DFEAB	Shortfall Borrowing	1/1/1999	7/11/2005
Read	DFG	Leasing and Renting of Buildings and Grounds	1/1/1999	7/11/2005
Read	DFK	Gifts and Bequests to School District	8/1/2003	6/22/2011
Read	DFL	Investment Earnings	8/1/2002	6/16/2003
Read	DG	Depository of Funds	8/1/2003	7/11/2005
Read	DGA	Fund Balance (GASB 54)	6/22/2011	6/22/2011
Read	DH	Bonded Employees and Board Members	6/1/2000	6/22/2011
Read	DI	Accounting and Reporting	6/25/2009	6/25/2009
Read	DIAB	Internal Control of Cash Receipts	1/1/1999	7/11/2005
Read	DIB	Financial Reports and Statements	6/25/2009	6/25/2009
Read	DID	Audits	6/25/2009	6/25/2009
Read	DJ	Expenditure of Funds	6/25/2009	6/25/2009
Read	DJAA	Authorized Signatures	6/25/2009	6/25/2009
Read	DJB	Petty Cash Accounts	1/1/1999	7/11/2005
Read	DJC	Payroll Procedure	1/1/1999	7/11/2005
Read	DJCA	Pay Day Schedule	8/1/2003	8/16/2005
Read	DJCB	Salary Deductions / Reductions	6/25/2009	6/25/2009
Read	DJD	Expense Reimbursements	1/1/1999	9/5/2006
Read	DJE	Purchasing	8/1/2003	7/11/2005
Read	DJE-E	Purchase Law Policies	1/1/1999	7/11/2005
Read	DJEA	Purchasing Authority	6/25/2009	6/25/2009
Read	DJED	Bids and Quotations	6/25/2009	6/25/2009
Read	DJEG	Purchase Orders and Contracts	1/1/1999	8/1/2000
Read	DJEJ	Payment Procedures	8/1/2003	7/11/2005
Read	DJG	Notes and Bond Payments	8/1/2004	8/2/2005
Read	DK	Student Activities Fund Management	1/1/1999	7/11/2005
Read	DKA	Concessions and Fundraisers	9/20/2005	9/20/2005
Read	DM	Fixed Assets Policy	6/22/2011	6/22/2011
Read	DM-1	Fixed Asset Accountability Plan	1/1/1999	6/22/2011
Read	DM-2	Fixed Asset Accountability Plan: Policies	1/1/1999	8/5/2008
Read	DM-3	Fixed Asset Accountability Plan: Resolution	1/1/1999	7/11/2005
Read	DN	Surplus Funds	8/1/2002	6/16/2003
Read	DO	School Properties Disposal Procedure	6/25/2009	6/25/2009
Read	DP	Depreciation of Fixed Assets	6/25/2009	6/25/2009
Read	DPA	Capitalization of Fixed Assets	6/25/2009	6/25/2009
Read	DPB	Gifts and Bequests to School District / Donated Assets	6/25/2009	6/25/2009