Section D - Fiscal Management

Fiscal Management Goals

Administration of Federal Grant Funds

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

Crowd Funding

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