• SERIES 8000

    FAIRFIELD AREA SCHOOL DISTRICT


    FISCAL AUTHORITY AND RESPONSIBILITY 

    CONTENTS
                                                                  
                                                                                                             (1)  Administrative Procedure Attached
                                                                                                             (2)  Guidelines Attached


    A.  GENERAL -- (8000)

    1. SCHOOL FISCAL YEAR -- 8010
    2. FUND ACCOUNTING -- 8020
    3. ACTIVITY FUNDS -- 8030 (1)
    4. CAFETERIA OPERATIONS -- 8040
    5. CAPITAL RESERVE FUND -- 8050 (2)
    6. ANNUAL AUDIT -- 8060
    7. INSURANCE ON BUILDINGS: PUBLIC LIABILITY,
          INSURANCE FOR EMPLOYEEES, BROKER OF RECORDS -- 8070
    8. LIABILITY FOR PERSONAL PROPERTY -- 8080
    9. PUBLICATION OF NOTICES -- 8090

    B.  BUDGET (8100)


    1.  ANNUAL BUDGET -- 8110

    2.  BUDGET STATEMENT -- 8120

    3.  PURPOSE OF BUDGET FUNDS AND TRANSFERS -- 8130

     

    C.  CASH (8200)


    1.  DESIGNATION OF SCHOOL DEPOSITORIES -- 8210

    2.  SIGNING OF CHECKS -- 8220

    3.  PETTY CASH -- 8230

     

    D.  RECEIVABLES AND REVENUES (8300)

     
    1.  AUTHORITY TO LEVY TAXES -- 8310

    2.  TAX LEVY -- 8320

    3.  ACT 511 TAXES -- 8330

    4.  APPOINTMENT OF TAX COLLECTORS -- 8340

    5.  DELINQUENT TAXES -- 8350

    6.  TAX COLLECTION -- 8360 (2)

    7.  ANNUAL CENSUS -- 8370

    8.  LOCAL TAXPAYER BILL OF RIGHTS - 8380 (1) (1) (1) (1)

     

    E.  INVENTORIES (8400)

     

    F.  INVESTMENTS AND RELATED INCOME (8450)

     
    1.  INVESTMENT OF FUNDS -- 8450

     

    G.  PROPERTY AND EQUIPMENT (8500)

     
    1.  AUTHORITY TO ACQUIRE PROPERTY -- 8510

    2.  USE OF FACILITIES -- 8520 (1) (1) (1) (1) (2)

    H.  PAYABLES AND EXPENSES (8600)

    1.  POWER TO ENTER INTO CONTRACTS -- 8610

    2.  CONTRACTS FOR LIGHT, HEAT AND WATER -8620

    3.  GENERAL PURCHASING -- 8630

    4.  PROCUREMENT CARS -- 8631

    5.  CONTRACTED REPAIRS;  REGULAR/EMERGENCY -- 8640

    6.  BIDS, QUOTES AND ADVERTISING -- 8660

    7.  MAINTENANCE AND REPAIR OF BUILDINGS AND EQUIPMENT -- 8670

    8.  EQUIPMENT PURCHASES AND DISPOSALS -- 8680 (1)

     

    I.  DEBT, COMMITMENTS & CONTINGENT LIABILITIES (8700)

    1.  TAX-EXEMPT BONDS COMPLIANCE PROCEDURES -- 8700
    2.  AUTHORITY TO ISSUE BONDS -- 8710

    3.  BORROWING IN ANTICIPATION OF CURRENT REVENUE -- 8720

    4.  POWER TO INCUR DEBT -- 8730

    5.  DEBT LIMIT -- 8740

    6.  TEMPORARY DEBT AND SHORT TERM LOANS -- 8745

     

    J.  EQUITY (8750)


    1.  FUND BALANCE -- 8750
     

    K.  PAYROLLS AND BENEFITS (8800)


    1.  PROFESSIONAL AND NON-INSTRUCTIONAL 
    EMPLOYEE CONTRACTS -
           EFFECTIVE DATE -- 8810

    2.  SALARY SCHEDULE -- 8820

    3.  DEDUCTION FROM PAY -- 8830

    4.  AUTHORIZED REIMBURSEMENT FOR EXPENDITURES -- 8840

    5.  GROUP INSURANCE CONTRACT -- 8850
    6.  PART-TIME PROFESSIONAL EMPLOYEE BENEFITS -- 8860

Last Modified on March 30, 2015