Article I - In General

• Criteria 3-1
• Ethics in Public Contracting 3-2
  • Ethics in Public Contracting 3-2.1
• Reserved 3-3
• Reserved 3-4

Article II - Budget

• Budget/Generally 3-5
• Preparation and Approval 3-6
• Capital Expenditures 3-7
• Reserved 3-8
• Budget Administration 3-9
• Transfer of Funds 3-10
  • Budget Major Classification and Line-Item Transfers 3-10.1
• Surplus Funds 3-11
• Capital Improvement Program (CIP) 3-12
• Reserved 3-13

Article III - Income

• Income/Generally 3-14
• Local Funds 3-15
• Local Funds: Technical and Career Education Foundation, Inc. 3-16
• State Funds 3-17
• Federal Funds 3-18
• Certain Special Revenue Funds 3-19
• Fines and Fees/Generally 3-20
• Collection of Past Due Accounts 3-21
• Tuition Fees 3-22
• Sale/Exchange/Lease/Disposal of Property 3-23
• Gifts/Grants/Bequests of Property 3-24
• Trust Funds 3-25
• Investments 3-26
• Borrowing 3-27
• Special Reserve Fund 3-28
• Reserved 3-29

Article IV - Expenditures

• Purchasing and Procurement of Goods and Services 3-30
• Cooperative Procurement 3-31
• Emergency/Small/Sole Source Purchases 3-32
• Requisitions/Purchase Orders 3-33
• Direct Appropriation Funds - Individual Schools 3-34
• Competitive Sealed Bidding/Awards 3-35
  • Competitive Sealed Bidding/Awards 3-35.1
• Receiving/Paying for Goods and Services 3-36
• Vendors/Contractors/Sales Representatives 3-37
• Competitive Negotiations/Awards/Small Professional Service Contracts 3-38
• Procurement of Professional Architectural and Engineering Services 3-39
• Reserved 3-40

Article V - Financial Management, Safeguards and Controls

• System of Accounts 3-41
• Record Keeping 3-42
  • Financial Records Retention/Disposition Schedule 3-42.1
• Fiscal Responsibility of Administrators for Individual Accounts 3-43
• Financial Reports 3-44
• Inventories 3-45
  • Inventory Procedures and Property Classification 3-45.1
• Audits/Audit Committee/Internal Audit Charter 3-46
• Surety Bonds 3-47
• Insurance 3-48
• Petty Cash Funds 3-49
• Monies in School Buildings (Title Only) 3-50
  • Monies in School Buildings 3-50.1
• School Activity Funds/Internal Accounts 3-51
  • Retail Sales and Use Tax 3-51.1
• Sales on School Property 3-52
  • Book Fairs 3-52.1
• Advances on Expenses 3-53
• Personal Loans (Title Only) 3-54
  • Personal Loans 3-54.1