Board Policies D: Fiscal Management A/B – Board Governance & Operations C -General School Administration D – Fiscal Management E – Support Services F – Facilities Development G – Personnel I – Instruction J – Students K/L – Community Relations Fiscal Management Goals DA School District Budget DB Budgeting System DBA Fiscal Year DBB Budget Calendar DBC Budget Priorities DBD Budget Preparation DBE Budget Committee DBEA Budget Hearing DBG Budget Adoption Procedures DBH Budget Implementation DBJ Budget Transfer Authority DBK Budget Transfer Authoriity DBK-AR Borrowing Funds DC Funding Proposals and Applications DD Native American Impact Aid Funds DDB Involvement of Indian Parents & Tribes in District Educational Programns DDB-AR Native American Education Program Grants DDC Revenues from State and Federal Sources DE/DEB/DEC Revenues from Non-Tax Sources DF Investment of Funds DFA Use of Surplus Funds DFAA Revenues from School-Owned Real Estate DFB Grants from Private Sources DFC Rental and Service Charges DFD Gate Receipts and Admissions DFE Income from Program-Related Sales and Services DFG Depository of Funds DG Authorized Signatures DGA/DGB Bonded Employess and Officers DH Fiscal Accounting and Reporting DI Insurance Reserve Fund DIBA Financial Reports and Statements DIC Property Inventories DID Audits DIE District Purchasing DJ Expenditure of District Funds for Meals, Refreshments and Gifts DJ-AR Petty Cash Accounts DJB Bidding Requirements DJC Special Procurements and Exemptions from Competitive Bidding DJC-AR Payroll DL Payday Schedule DLA Salary Deductions DLB Expense Reimbursement DLC Travel Procedure DLC-AR Cash in School Buildings DM Disposal of School Property DN