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Policies and Regulations
Policies and Regulations
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Rockwood Home
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Board of Education
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Policies and Regulations
3000 - Financial Operation
3100 – Financial Management
Policy 3105 - Fiscal Management Goals
Policy 3106 - Internal Control
Policy 3110 - Annual Budget
Policy 3111 - Fiscal Year
Policy 3112 - Budget Implementation
Policy 3113 - District Fund Accounts
Policy 3114 - Budget Adoption Procedures
Policy 3115 - Budgeting System
Policy 3116 - Transfer Authority
Policy 3117 - Budget Reserves
Policy 3118 - Fund Balance
Policy 3120 - Petty Cash Accounts
Policy 3121 - Cash in School Buildings
Policy 3130 - State and Federal Projects
Policy 3140 - Banking Services
Policy 3150 - Payment Procedures
Policy 3160 - Investment of District Funds
Policy 3165 - Energy Risk Management
Policy 3170 - Purchasing
Policy 3171 - Purchasing by and/or Solicitation of School Staff
Policy 3172 - Vendor Relations
Policy 3180 - Use of District Funds for Campaigns
Policy 3195 - Authorized Use of District-Owned Vehicles
3200 – Payroll
Policy 3210 - Payroll Deductions
Policy 3230 - Expenditures for Certificated Staff
3300 – Revenue
Policy 3310 - Revenue from Tax Sources
Policy 3320 - Taxing Authority/Tax Rate Hearing
Policy 3330 - Bonded Indebtedness
Policy 3331 - Borrowed Funds
Policy 3340 - Building Use
Policy 3350 - Student Fees and Fines
Policy 3351 - Gate Receipts and Admissions
Policy 3360 - Tuition
Policy 3370 - School Activity Funds
Policy 3380 - Obsolete Items
3400 – Accounting and Reporting
Policy 3410 - Fiscal Accounting and Reporting/Accounting System
Policy 3420 - Financial Reports and Statements
Policy 3430 - Authorized Signatures
Policy 3440 - Travel and Reimbursement
Policy 3450 - Sales Tax
Policy 3460 - Student Attendance Accounting
3500 – Auditing
Policy 3510 - Annual Audit
3700 – Insurance
Policy 3710 - Property Insurance
Policy 3730 - Liability
Policy 3740 - Bonded Employees and Officers
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