Section 3- Business

TABLE OF CONTENTS

ARTICLE I   IN GENERAL

3-1.1   Management of Funds

3-1.2   Textbook Funds

3-1.3   Cafeteria Funds

3-1.4   Record Keeping

ARTICLE II  PLANNING

3-2.1    Annual Operating Budget

3-2.2    Capital Improvement Plan

ARTICLE III   FINANCIAL OPERATIONS & MAINTENANCE

3-3.1        Custody and Disbursement of School Funds

3-3.2         Financial Accounting and Reporting

3-3.3         Reporting Per Pupil Costs

3-3.4         Petty Cash Funds

3-3.5         Purchasing

3-3.6         Vendor Relations

3-3.7         Payroll Procedures

3-3.8         Travel and Expenses

3-3.9         School Activity Funds

3-3.10       Cash in School Buildings

3-3.11       Disposal of Surplus Property

3-3.12       Non-Locally Funded Programs

3-3.13        Fines and Fees

3-3.14        Gift, Grants and Bequests

ARTICLE IV  RISK MANAGEMENT

3-4.1       Insurance

3-4.2       Blanket Bonds