Section D - Fiscal Management

Fiscal Management Goals

Administration of Federal Grant Funds

Annual Budget

Fiscal Year

Budget Planning

Dissemination of Budget Recommendations/Hearings and Review/Adoption Procedures

Budget Implementation

Budget Transfer Authority

Taxing and Borrowing Authority/Limitations

Funding Proposals and Applications

Revenues from Local Tax Resources

Apportionment of Expenses to Towns

Revenues from State/Federal Tax Sources


Gate Receipts and Admissions

Guest Passes for Senior Citizens

Income from School Programs

Depository of Funds

Authorized Signatures

School District Credit Cards

Bonded Employees and Officers

Fiscal Accounting and Reporting



Capital Asset Records Policy

Fraud Prevention and Fiscal Management


Code of Conduct for SAU #4 School Food Authority

Petty Cash Accounts

Administrative Bidding and Purchasing Procedure

Local Purchasing

Cooperative Purchasing

Vendor Relations

Sales Calls and Demonstrations

Payment Procedures

Payroll Procedures

Expense Reimbursements

Cash in School Buildings

Equipment and Supplies Sales