Section D: Fiscal Management

ST. PAUL SCHOOL DISTRICT 45
TABLE OF CONTENTS
SECTION D: FISCAL MANAGEMENT


Fiscal Management Goals .........................................................................................................................................................DA

District Budget ............................................................................................................................................................................DB
Budget Preparation .....................................................................................................................................................................DBE
Budget Committee ......................................................................................................................................................................DBEA
Budget Hearing ............................................................................................................................................................................DBG
Budget Adoption Procedures ......................................................................................................................................................DBH
Budget Implementation ...............................................................................................................................................................DBJ
Budget Transfer Authority ...........................................................................................................................................................DBK

Investment of Funds ....................................................................................................................................................................DFA
Revenues from District-Owned Real Estate ................................................................................................................................DFB

Depository of Funds ....................................................................................................................................................................DG
Authorized Signatures .................................................................................................................................................................DGA

Bonded Employees and Officers .................................................................................................................................................DH

Financial Reports and Statements .............................................................................................................................................DIC
Property Inventories ....................................................................................................................................................................DID
Audits ...........................................................................................................................................................................................DIE

Purchasing Authority ..................................................................................................................................................................DJA
Petty Cash Accounts .................................................................................................................................................................DJB
Bidding Requirements ................................................................................................................................................................DJC
Vendor Relations ........................................................................................................................................................................DJG

Payment Procedures .....................................................................................................................................................................DK

Payroll ...........................................................................................................................................................................................DL
Payday Schedule ..........................................................................................................................................................................DLA
Salary Deductions ........................................................................................................................................................................DLB
Expense Reimbursements ............................................................................................................................................................DLC

Disposal of District Property .......................................................................................................................................................DN

The following symbol is used on some policies:

** As used in this policy, the term parent includes legal guardian or person in a parental relationship. The status and duties of a legal guardian are defined in ORS 125.005 (4) and 125.300 - 125.325. The determination of whether an individual is acting in a parental relationship, for purposes of determining residency, depends on the evaluation of the factors listed in ORS 419B.373. The determination for other purposes depends on evaluation of those factors and a power of attorney executed pursuant to ORS 109.056. For special education students, parent also includes a surrogate parent, an adult student to whom rights have transferred and foster parent as defined in OAR 581-015-0005 (18).