700                                 Purpose of Noninstructional and Business Services

701                                 Financial Accounting System

701.1                              Depository of Funds

701.2                              Transfer of Funds

701.3                              Financial Records

701.4                              Governmental Accounting Practices and Regulations

702                                 Cash in School Buildings

703                                  Budget

703.1                               Budget Planning

703.2                               Spending Plan

703.99                             Fiscal Management

704                                  Revenue

704.1                               Local - State - Federal - Miscellaneous Revenue

704.2                               Sale of Bonds

704.3                               Investments

704.4                               Gifts - Grants - Bequests

704.5                               Student Activities Fund

705                                  Expenditures

705.1                               Purchasing - Bidding

705.2                               Purchasing on Behalf of Employees

705.3                               Payment for Goods and Services

706                                  Payroll Procedures

706.1                               Payroll Periods

706.2                               Payroll Deductions

706.3                               Pay Deductions

707                                  Fiscal Reports

707.1                               Secretary's Reports

707.2                               Treasurer's Annual Report

707.3                               Publication of Financial Reports

707.4                               Audit

707.5                               Internal Controls

707.6                               Audit Committee

708                                 Care, Maintenance and Disposal of School District Records

709                                 Insurance Program

710                                  School Food Services

710.l                                School Food Program

710.2                               Free or Reduced Cost Meals Eligibility

710.3                               Vending Machines

710.4                               Negative Balances

711                                  Transportation

711.1                               Student School Transportation Eligibility

711.2                               Student Conduct On School Transportation

711.3                               Student Transportation for Extracurricular Activities

711.4                               Summer School Program Transportation Service

711.5                               Transportation of Nonresident and Nonpublic School Students

711.6                               Transportation of Nonschool Groups

711.7                               School Bus Safety Instruction

711.8                               Transportation In Inclement Weather

711.9                               District Vehicle Idling