Section D: Fiscal Management
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 Section F, Facilities Development.)

Policy Regulation Description
DA/STI   Fiscal Management Goals/Priority Objectives
DAA/STI DAA-R/STI Evaluation of Fiscal Management and Budget Transfers
DB/STI   Annual Budget
DCA/STI   Taxing and Borrowing
DEC/STI   Funds from Federal Tax Sources
DFA/STI   Investing
DFAB/STI   Fund Balance and Carryover Funds
DFF/STI DFF-R/STI Sales and Disposal of Real Property, Books, Equipment, Supplies, and Materials
DFGA/STI   Revenues from Non-Tax Sources - Tuition - Collection and Refund
DGA/STI   Depository
DGD/STI DGD-R/STI Credit Cards
DIA/STI DIA-R/STI Accounting System - Trust and Agency Funds
DIBA/STI   Uncollected Accounts Receivable
DID/STI   Inventories
DIE/STI DIE-R/STI Annual Examination of Financial Records - Audits/Financial Monitoring
DJ/STI DJ-R/STI Expenditures
DJBA/STI   Quantity Purchasing
DJE/STI   Bidding Procedures
DJEA/STI   Deposit and Performance Bond
DJF/STI   Local/Competitive Purchasing
DJG/STI   Vendor Relations
DK/STI DK-R/STI Payment Procedures
DKB/STI   Salary Deductions
DKC/STI DKC-R/STI Expense Authorization/Reimbursement
DLA/STI   Employee Benefits Administration
DLB/STI   Tax-Sheltered Annuities
DM/STI DM-R/STI Cash in School Buildings