Pleasant Valley
Community Schools
Business Procedures

Series 800

Statement of Guiding Principles
801
Budget
Planning the Budget
Preparation of the Budget Document
Requirements of the Budget Document
Publications and Public Review
Adoption by the Board
Budget as a Spending Plan
Transfer for Inactive Account Funds
Financial Accounting System
802
Income
Local, State and Federal Income
Tuition Fees
Student Fees
Student Fee Waiver and Reduction Procedures - Fee Waiver Application
Debt Management Policy
Post-Issuance Compliance Policy for Tax-Exempt Obligations
Investments
Gifts, Grants, and Bequests
Depository of Funds
Post Graduate Tuition Charge Expenditures
803
Expenditures
Purchasing Policy
Requisitions
Purchase Order
Receiving Supplies and Equipment
Approval and Payment for Goods and Services
Unpaid Warrants
Payroll Periods
Payroll Deductions
Travel Allowance Out of District
Credit Cards
804
Reports
Chief Financial Officer’s Monthly Report
Annual Financial Report
Quarterly Financial Report, Published
Audits
Governmental Accounting Practices and Regulations
805
Records
School District Records
Public Examination of School District Records
Bonds for Officers and Employees
806
Insurance
Insurance Program
Periodic Review of Insurance Program
807
Business Procedures
Capital Asset Capitalization
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Administration Center

525 Belmont Road
Bettendorf, IA 52722

Phone: (563) 332-5550
E-mail: pvweb@pleasval.k12.ia.us
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