COLUMBUS PUBLIC SCHOOLS

POLICY REFERENCE MANUAL

Section 700

Business Operation

 

701                  Fiscal Management Goals

702                  Annual Budget

     702.01             Fiscal Year

     702.02             Budget Planning, Preparation and Schedules

     702.03             Budget Adoption Process

 

703                  Management of Capital Reserves

 

704                  Accounting System

     704.01             Deposits and Transfers

     704.02             Financial Records

     704.03             Inventories

     704.04             Audits

     704.05             Settlement Claims

 

705                  Revenue

     705.01             Local, State, Federal or Miscellaneous Revenue

     705.02             Open

     705.03             Free Admissions Passes

     705.04             Gifts, Grants and Bequests

     705.04R1        Niewohner-Kersenbrock Committee Operating Procedures

 

706                  Expenditure

     706.01             Purchasing Procedures

     706.02             Petty Cash

     706.03             Bidding Procedures

     706.04             Vendor Relations

706.05                          Purchasing on Behalf of Employees

706.06                          Payment for Goods and Services

 

707                  Payroll

     707.01             Payroll Procedures

     707.02             Salary Deductions

     707.03             Expense Authorization and Reimbursement

 

708                  Employee Benefits Administration

     708.01             Insurance Program

 

709                  Cash in School Buildings

710                  Disposition of School Property