Moscow School District #281

• 3110.00 | Annual Budget
• 3120.00 | Fiscal Year
• 3130.00 | Budget Preparation
• 3140.00 | Fund Account System (GASB Stet 54)
• 3145.00 | Fund Types
• 3150.00 | Fund Balance
• 3155.00 | Prioritization of Fund Balance Use
• 3160.00 | Guidelines
  • 3160.10 | Classifying Fund Balance Amounts
  • 3160.20 | Encumbrance Reporting
  • 3160.30 | Minimum Unrestricted Fund Balance
  • 3160.40 | Replenishing Deficiencies
  • 3160.50 | Surplus Fund Balance
  • 3160.60 | Implementation and Review
• 3165.00 | General Fund Contingency Reserve
• 3170.00 | Notice of Budget Hearing
• 3175.00 | Budget Adoption and Filing
• 3180.00 | Budget Implementation and Execution
• 3185.00 | Budget Adjustments
• 3190.00 | Accounting System Design

• 3200.00 | Revenues
• 3210.00 | Disposal of Surplus Equipment and Materials
• 3211.00 | Sale of Property Over One Thousand Dollars ($1,000)
• 3220.00 | Investments
• 3230.00 | Funds From Interest
• 3240.00 | Increase In Fees
• 3250.00 | Payment of Fees or Return of Property

• 3310.00 | Authority to Pay
• 3311.00 | Monthly Vendor Report
• 3320.00 | Purchasing
• 3321.00 | Powers of Board for Purchasing
• 3322.00 | Public Works Construction Bidding
• 3323.00 | Procurement of Goods and Services
• 3324.00 | Contracting for Professional Services
  • 3324.10 | Definition
• 3325.00 | Purchasing and Inventory System
• 3326.00 | Purchases for Personal Use
• 3330.00 | Petty Cash
• 3340.00 | Expenditure Records
• 3350.00 | Relations with Vendors
• 3360.00 | Travel Allowances and Expenses
• 3370.00 | District Credit Cards
• 3371.00 | Credit Card Users
• 3372.00 | Return of Credit Card
• 3373.00 | Misuse and/or Unauthorized Use

3390.00 | Declaration of Financial Emergency

• 3410.00 | Fixed Capital Assets
• 3412.00 | Accounting for and Reporting of Fixed Assets
• 3420.00 | Student Activity Funds
• 3430.00 | Monthly Financial Reports
• 3440.00 | Audits
• 3450.00 | Annual Financial Report

• 3510.00 | Insurance - Risk Management
• 3520.00 | Property Insurance
• 3530.00 | Liability Insurance

• 3610.00 | School Mail

• 3710.00 | Extracurricular Financing Basic Policy

• 3750.00 | Creation, Purpose and Maintenance of Bond Account
• 3751.00 | Definitions
• 3752.00 | Deposit of Funds into Bond Account: Payment of Bonds
• 3753.00 | Investment of Funds in a Bond Account
• 3754.00 | State Guaranty Programs
• 3755.00 | Use of Funds in Bond Account