Index Series 700	ARTICLE 7 – FISCAL MANAGEMENT (Series 700)

700	Policy 700 – Fiscal Planning
700.1	Regulation 700.1 – Budget Planning/Adoption
700.2	Regulation 700.2 – Financial Records

701*	701* REVENUE FROM NON-TAX SOURCES
701.1	Regulation 701.1 – Tuition
701.2	Regulation 701.2 – Sale or Disposal of District Property
701.2a	Procedure 701.2a – Disposition of Obsolete Instructional Material
701.2b	Procedure 701.2b – District Sale of Goods and Services
701.3	Regulation 701.3 – Student Fees

702	Policy 702 – Purchasing
702.1	Regulation 702.1 – Relations with Vendors
702.1a	Procedure 702.1a – Purchasing – Bidding, Proposal and Quotation Procedures
702.1b	Procedure 702.1b – Purchasing – Use of Federal Funds

703*	703* FISCAL ACCOUNTING AND REPORTING
703.1	Regulation 703.1 – Accounting System
703.2	Regulation 703.2 – Financial Reports
703.3	Regulation 703.3 – Annual Audit
703.3a	Procedure 703.3a – Selection of a Certified Public Accounting Firm
703.4	Regulation – 703.4 – Warehouse Inventory

704*	704* BUSINESS PROCEDURES
704.1	Regulation – 704.1 – Payments for Goods and Services
704.2	Regulation 704.2 – Borrowing – Short-Term Warrants
704.3	Regulation 704.3 – Investments
704.4	Regulation 704.4 – Depository Banks
704.5	Regulation 704.5 – Care, Maintenance and Disposal of District Records
704.6	Regulation 704.6 – District Purchasing Cards
704.7	Regulation 704.7 – Advisory Insurance Agency

705	Policy 705 – Travel Expense Reimbursement
705.1	Regulation 705.1 – Guideline Governing Expense Reimbursement

706	Policy 706 – Capital Assets
706.1	Regulation 706.1 – Capital Assets

707	Policy 707 – Cash Management
707.1	Regulation 707.1 – Appropriate Use of Public Funds

708*	708* EMPLOYEE PAYROLL
708a	Procedure 708a – Employee Payroll Guidelines

709	Policy 709 – MUNICIPAL SECURITIES DISCLOSURE
709a	Procedure 709a – Continuing Disclosure
709b	Procedure 709b – Preparing Official Statement