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.


DBG – Budget Adoption Process

DFA – Revenues from Investments
DFF – Student Activities Funds

DG – Money Handling

DI – Fiscal Accounting and Reporting
DIDA – Fixed Assets
DIE – Audits/Financial Monitoring
DIEA – Governmental Accounting Standards Boards Statement No. 54 – Fund Balance

DJ – Bidding Purchasing Requirements (Non-Federal)

DJ-1 Bidding Purchasing Requirements (Federal)

DJ-R Bidding Purchasing Requirements (Federal Procurement Manual)
DJC – Petty Cash Accounts
DJH – Purchasing and Contracting: Procurement Staff Code of Condut (Federal/Non-Federal)

DLB – Tax Sheltered Annuities

DM – Cash in School Buildings

DN – School Property Disposition