Section D of the NEPN / NSBA classification system contains policies,
regulations, and exhibits on school finances and the management of funds.
Policies on the financing of school construction and renovation, however, are
filed in Series F, (Facilities Development).

All links are in Acrobat PDF format. Please direct questions to the
Central Office.

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  Policy series D

Policy DA, Fiscal Management Goals
Date of adoption or last revision: January 2000
Policy DB, Annual Budget
Date of adoption or last revision: February 2003
Policy DBC, Budget Preparation

Date of adoption or last revision: March 2015
Policy DBD, Budget Preparation
Date of adoption or last revision: August 2002
Policy DBD-R, Budget Planning and Preparation
Date of adoption or last revision: August 2002
Policy DBF, Budget Hearing and Reviews

Date of adoption or last revision: February 2015
Policy DBK, Line Item Transfer Authority
Date of adoption or last revision: May 1993
Policy DEC, Revenue From State and Federal Sources
Date of adoption or last revision: October 1994
Policy DFA, Investment Policy – Revenues from Investment Use of Surplus Funds
Date of adoption or last revision: November 1996
Policy DFD, Community Use of School Facilities
Date of adoption or last revision: January 2014
Policy DFD-R, Use of School Facilities and Equipment Regulation
Date of adoption or last revision: October 2000
Policy DFG, Student Purchased Materials
Date of adoption or last revision: November 1982
Policy DG, Depository of Funds
Date of adoption or last revision: November 1982
Policy DGA, Authorized Signatures
Date of adoption or last revision: November 1982
Policy DH, Bonded Employees and Officers
Date of adoption or last revision: November 1982
Policy DI, Fiscal Accounting and Reporting
Date of adoption or last revision: May 1993
Policy DID, Inventories
Date of adoption or last revision: August 2002
Policy DID-R, Inventories – Regulation
Date of adoption or last revision: August 2002
Policy DIE, Audits
Date of adoption or last revision: November 1982
Policy DJ, Purchasing and Purchasing Authority
Date of adoption or last revision: February 2006
Policy DJB, Petty Cash Accounts
Date of adoption or last revision: August 2002
Policy DJB-R, Petty Cash Accounts – Regulation
Date of adoption or last revision: November 1982
Policy DJD, Local Purchasing,
Date of adoption or last revision: November 1982
Policy DJ-R, Purchasing and Purchasing Authority Regulation
Date of adoption or last revision: February 2006
Policy DLA, Pay Period
Date of adoption or last revision: December 2008
Policy DLC, Expense Reimbursements
Date of adoption or last revision: February 2006
Policy DLC-R, Expense Reimbursements – Regulation
Date of adoption or last revision: September 1996
Policy DN, School Properties Disposal Procedures
Date of adoption or last revision: May 1993