EDUCATION
10.10 - special accounting practices
10.10.101 valid obligation criteria for encumbrances
10.10.201 establishment
10.10.202 monthly transfers to equal warrants issued plus unremitted payroll liabilities
10.10.203 reports
10.10.204 warrants
10.10.205 reconciliation
10.10.206 insufficient cash available
10.10.207 transfers-nonbudgeted funds
10.10.208 voided warrants
10.10.209 interest earned
10.10.301 calculating tuition rates
10.10.301A definitions
10.10.301B out-of-district attendance agreements
10.10.301C out-of-state attendance agreements
10.10.301D tuition reports
10.10.302 payment and closing of prior year accrued expenditures and encumbrances
10.10.303 cost allocations between districts
10.10.304 student extracurricular activity funds
10.10.305 budget authority for correction of prior period expenditure errors
10.10.306 bank accounts or other depositories
10.10.307 replacement warrants and checks
10.10.308 county investment of school district funds
10.10.309 distribution and reappropriation of countywide funds
10.10.310 unobligated tuition money in the miscellaneous programs fund
10.10.311 bus depreciation reserve fund
10.10.312 compensated absence liability fund
10.10.313 building reserve fund
10.10.314 internal service, enterprise, and agency funds
10.10.315 litigation reserve fund
10.10.316 district retirement fund
10.10.317 investment pools
10.10.318 school flexibility payment
10.10.319 closure of a school district fund
10.10.320 cash and budget transfers between school district funds
10.10.401 definition
10.10.402 focus of generally accepted accounting principles
10.10.403 school accounting manual
10.10.404 basis of accounting
10.10.405 closing period
10.10.406 standard chart of accounts
10.10.407 fixed asset inventory
10.10.501 county treasurer's financial reports
10.10.502 financial reports filed with the superintendent of public instruction
10.10.503 reports - notification to board of public education
10.10.504 funding adjustments for prior/current year reporting errors
10.10.505 district revenue and expenditure reports
10.10.601 county investment of school district funds
10.10.610 definitions
10.10.611 establishment of investment accounts
10.10.612 spending investment accounts
10.10.613 agreement with the county treasurer
10.10.614 payments into an investment account
10.10.615 internal controls and accounting records
10.10.625 investment pools