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BP 3000(a)
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BP 3000(a)

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  • 1. BP 3000(a) Business and Non-Instructional Operations Concept Business Operations The Governing Board recognizes that money and money management comprise the foundational support of the entire school program. To make that support as effective as possible, the Board intends to: l. Encourage advance planning through the best possible budget procedures. 2. Explore practical sources of dollar income. 3. Guide the expenditure of funds so as to extract the greatest educational returns. 4. Expect top-quality accounting and reporting procedures. Non-Instructional Operations All staff shall be responsible for maintaining a healthy environment in support of the educational program. Accordingly, high standards of safety shall be maintained in the operation and maintenance of school facilities, grounds, equipment and services. The Board establishes the following goals for all non- instructional operations: 1. Provide a physical environment for teaching and learning that is safe and pleasant for students, staff, and the public. 2. Provide resources, facilities and assistance to meet the needs of the educational program. 3. Provide safe transportation for eligible students. 4. Make nutritious meals available to students.
  • 2. Role of Governing Board The Governing Board: 1. Makes provisions for long-range planning for acquisition or disposal of sites, additional facilities, plant maintenance, and staffing, as related to both operating and capital expenditures.
  • 3. BP 3000(b) Role of the Governing Board (continued) 2. Meets with Superintendent and staff to assist in development of the budget. 3. Approves and adopts an annual budget and approves budget transfers. 4. Is accountable for all district funds, as well as payroll procedures. 5. Adopts written policies for purchase of supplies and equipment. 6. Approves all expenditures of funds by receiving statements and approving payment of bills. 7. Selects an auditor and reviews the annual audit of school district accounts and business procedures. 8. Adopts an insurance program to comply with state laws and in accordance with prudent financial management. 9. Provides leadership in suggesting and securing community support for additional financing when necessary. Role of Superintendent With the staff, the Superintendent: 1. Analyzes current financial position and presents to the Board long-range financial needs and proposals. 2. Prepares reports for public release. 3. Prepares the detailed district budget, interprets and presents it to the Board for adoption. Makes full use of staff members in developing budget items. 4. Administers the budget and keeps expenditures within its limits. Provides information and recommendations for budget transfers for approval of the Board.
  • 4. 5. Makes available to all employees policies and regulations regarding requisitions and purchase orders. 6. Establishes systems of control which account for district funds, inventory of supplies and equipment in accordance with the Education Code and Board policy.
  • 5. BP 3000(c) Role of Superintendent (continued) 7. Provides Board with periodic reports on operating budget accounts and overall financial condition of the school district. 8. Makes financial reports as required by law or Board policy. 9. Recommends auditor(s) to prepare annual audit of district accounts and business procedures. 10. Assists Board to establish an adequate insurance program. 11. Provides information in support of additional financing. Working Relationships of Board and Superintendent The Governing Board in no way wishes to impair its discre- tionary powers in the management of the financial affairs of the district. The Board recognizes that it may not delegate to employees the final power of budgeting, purchasing and contracting. It, therefore, desires complete information from the Superintendent and staff on all matters relating to the financial operations of the district. The Board desires that the Superintendent, with the staff, shape the district financial program in accord with a declared intention of the Board to offer the best attainable program of education. The Board desires to be informed whenever the curricular program conflicts with the financial ability of the district. The Board also wishes to give close scrutiny and due consideration to each and every financial operation of the district so that it may fully discharge its legal responsibilities in regard to school finance.
  • 6. Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 7. BP 3100(a) Business and Non-Instructional Operations Budget The school budget shall be developed annually from the best possible estimates from the individual schools and the district administrative staff. Appropriate consolidation shall occur as the budget progresses through the various levels of adminis- trative review established by the Superintendent or designee. The annual budget preparation should be controlled, to the optimum extent, by policies that are compatible with the long range aims of the district. The Superintendent or designee shall determine the time and manner in which the annual budget shall be prepared and issue instructions to the staff. The Superintendent or designee shall also establish a time schedule for the preparation of the budget known as the "Budget Calendar." (See Exhibit 3100) (NOTE: WE HAVE PROVIDED AN EXHIBIT CONTAINING LEGAL BUDGET REQUIREMENTS. IT MAY BE MODIFIED AS DESIRED TO REFLECT LOCAL BUDGETARY PROCESSES.) The Superintendent or designee shall provide opportunities for staff and community input during the development of the proposed budget. (NOTE: DURING THE COLLECTION MEETING, YOU INDICATED THAT THE ADMINISTRATION ESTABLISHES A BUDGET REVIEW COMMITTEE FOR INPUT PRIOR TO PRESENTING THE BUDGET TO THE BOARD. THE ABOVE LANGUAGE MAY BE MODIFIED AS DESIRED AND/OR AUGMENTED IN ADMINISTRATIVE REGULATION.) After Board review of the tentative budget, and no later than July 1, the tentative budget and the date, time and location of the public hearing on the budget shall be filed with the County Superintendent of Schools. The document shall be returned with the County's corrections and recommendations no later than August 1. The proposed budget, along with the recommendations of the County Superintendent of Schools, shall be made available for public inspection prior to the last week of August.
  • 8. At least three days before the proposed budget is available for public inspection, the County Superintendent, as required by Education Code 42103, shall publish in a newspaper of general circulation available to the district the locations, dates and times where the proposed budget may be inspected and when and where the public hearing on the budget will be held.
  • 9. BP 3100(b) Budget (continued) The Governing Board shall hold a public hearing on the proposed budget prior to the end of the first week in September for the purpose of permitting any resident of the district to appear and speak to the budget or any item on the budget. The public hearing on the budget will conclude when there are no requests for further hearing on file. The final adoption of the budget shall not take place until the hearing is concluded. On or before September 7, the Board shall adopt the final budget, including any tax requirements, and file it with the County Superintendent of Schools. Legal Reference: EDUCATION CODE 35035 Powers and duties of superintendent 35161 Powers and duties, generally, of governing boards
  • 10. 42l03 Public hearing on proposed budget; requirements for content of proposed budget; publication of notice of hearing 42l20-42l28 Budget requirements Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 11. E 3100(a) BUDGET CALENDAR Before July 1 Submit preliminary working budget to Governing Board On or before July 1 File tentative budget with County Superintendent of Schools, including the time, date and place where the public hearing will be held (Education Code 42127(a)) August 1 Deadline for submitting changes to the County Superintendent of Schools for the time, date and location of the public hearings and inspection of the proposed budget (Education Code 42127(b)) On or before August 1 County Superintendent shall return tentative budget with corrections and recommendations (Education Code 42127) At least three days before County Superintendent shall publish the last week in August notice of the dates and places where the proposed budget may be inspected, and the time, date and place for the public hearing on the proposed budget (Education Code 42103) During or before the last The proposed budget shall be made week in August available by the district for public inspection (Education Code 42103) During the first week of Governing Board will conduct a September public hearing on the proposed budget (Education Code 42103) On or before September 7 Governing Board will adopt budget after the public hearing, includ- ing any tax requirements, and file the adopted budget with the County Superintendent of Schools (Education Code 42127)
  • 12. E 3100(b) BUDGET CALENDAR On or before September 15 County Superintendent shall approve the adopted budget and file one copy with Board of Supervisors, one with the auditor of the county, and one with the Superintendent of Public Instruction (Education Code 42127) On or before September 15 The Governing Board shall prepare and keep on file for public inspection a statement of all receipts and expenditures of the district for the preceding fiscal year and a statement of the estimated total expenses for the district for the current fiscal year (Education Code 42100)
  • 13. NATIONAL ELEMENTARY SCHOOL DISTRICT National City, California
  • 14. BP 3110 Business and Non-Instructional Operations Transfer of Funds between Categories; Amendments Transfers may be made from the undistributed reserve to any ex- penditure classification at any time by the Governing Board on adoption of a resolution by a two-thirds (2/3) majority vote. The resolution must also be filed with the County Superintendent of Schools and the county auditor. Transfers may be made at any time between expenditure classifications by a majority vote of the Board approving a resolution which is filed with the County Superintendent of Schools and the county auditor. At the close of the school year the County Superintendent may, with the consent of the Board previously given, make transfers between the undistributed reserve and any expenditure classification or classifications or balance any expenditure classifications of the budget as are necessary to permit the payment of obligations of the district incurred during the school year. The Board may direct that monies held in any fund or account be temporarily transferred from one or more of these accounts to another fund to be used for the payment of obligations of the district, with limitations as set by Education Code 42603. Legal Reference: EDUCATION CODE 42l25 Undistributed reserve 42600 District budget limitation on expenditure 4260l Transfers between funds to permit payment of
  • 15. obligations at close of year 42603 Transfer of monies held in any fund or account to another fund; repayment Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 16. BP 3220 Business and Non-Instructional Operations State Funds California Mentor Teacher Program Funds received from the state for implementation of the California Mentor Teacher Program shall only be used to provide stipends to qualified teachers. At the mentor teacher's request, stipend funds may be used for his/her professional growth or release time. Funds designated for the stipend shall not be used for the costs of administration of the program. A special account shall be established by the Governing Board exclusively for the support of the mentor teacher program. Transportation Funds Funds received from the state for the purposes of transporta- tion shall be deposited in a transportation fund established by the Board. Expenditures from this fund shall be used exclusively for approved transportation costs. Legal Reference: EDUCATION CODE 41850 et seq. Allowances for Transportation 44492 Funds available for the mentor teacher program
  • 17. 44493 Establishment of special account for mentor teacher program 44494 Stipends for mentor teachers 54650 et seq. Education Improvement Incentive Program Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 18. BP 3220.1(a) Business and Non-Instructional Operations Lottery Funds (NOTE: THIS POLICY STATEMENT SHOULD BE MODIFIED TO REFLECT THE PHILOSOPHY OF THE DISTRICT.) The use of funds received from the California State Lottery shall be restricted to those supplemental and non-recurring expenditures necessary to support ongoing educational programs and activities. The Governing Board shall establish funding priorities and approve all allocations within the parameters established by law. (NOTE: GOVERNMENT CODE 8880.5 RESTRICTS THE USE OF LOTTERY FUNDS TO THE EDUCATION OF STUDENTS AND PROHIBITS THEIR USAGE FOR THE ACQUISITION OF REAL ESTATE, CONSTRUCTION OF SCHOOL FACILITIES, FINANCING OF RESEARCH OR ANY OTHER NONINSTRUCTIONAL PURPOSE. THE DEFINITION OF "NONINSTRUCTIONAL" MUST BE MADE AT THE LOCAL LEVEL.) (NOTE: THE FOLLOWING OPTIONAL PARAGRAPH IS PROVIDED IF YOU WISH TO INCLUDE A PROCESS FOR COMMUNITY AND STAFF PARTICIPATION IN DETERMINING THE USE OF LOTTERY FUNDS.) Staff and community participation in the determination of the expenditure plan is encouraged by the Board. Input shall be solicited through district advisory groups, school site councils, and individual students, staff, parents and community members. (NOTE: THE FOLLOWING OPTION IS PROVIDED IF YOU WISH TO AUTHORIZE SCHOOL SITE ADVISORY GROUPS OR COUNCILS TO DETERMINE EXPENDITURE PLANS AT EACH SCHOOL.) School site advisory groups or councils comprised of staff and community representatives shall be responsible for developing a plan for the expenditure of lottery funds allocated to the site, consistent with the priorities established by the Board. The Superintendent shall maintain procedures for the accurate accounting and management of all lottery funds. These
  • 19. procedures shall include the establishment of a separate account for the receipt and distribution of lottery funds. (NOTE: THE ESTABLISHMENT OF A SEPARATE LOTTERY FUND ACCOUNT IS REQUIRED BY GOVERNMENT CODE 8880.5.) Legal Reference: (See next page)
  • 20. BP 3220.1(b) Legal Reference: EDUCATION CODE 14600 Legislative findings and declarations: state control of lottery funds 14700-14701 Use of lottery funds GOVERNMENT CODE
  • 21. 8880-8880.5 California state lottery: general provisions including purpose and intent, allocation to school districts Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 22. BP 3230 Business and Non-Instructional Operations Federal Funds The district may apply for federal funds so long as acceptance of the funds does not include conditions contrary to Governing Board policy. The Board will execute assurances of compliance and any other legally required documents set forth as conditions for the receipt of federal funds. Legal Reference: EDUCATION CODE
  • 23. l2033 Powers of state treasurer l2400 Authority to receive and expend funds l240l No prior approval needed from State Board of Education Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 24. BP 3260 Business and Non-Instructional Operations Materials Fees Sale of school supplies within a school is not consistent with the purpose and function of the public school system. The Governing Board will make every effort to provide all instructional equipment, books and materials needed to maintain the desired instructional program. The sale of any school supplies or materials must be authorized by the Superintendent or the Board. (cf. 5134 - Student Production of Services & Materials) Legal Reference: EDUCATION CODE 35272 Educational and athletic materials
  • 25. 395l0 Sale and purchasing of personal property or school supplies 40001 Purchases by district governing board 400ll Supplies furnished by district governing board Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 26. BP 3261 Business and Non-Instructional Operations Rental/Loan of District Personal Property In order to provide students with more opportunity to work with computers, and to raise additional funds for purchase of more computers and additional service, the Superintendent is authorized to make the district's portable computers and the appropriate accessories available to students on a rental basis during weekends. The Superintendent shall develop the necessary regulation and procedures for presentation to the Governing Board for approval, and shall thereafter implement the rental procedure.
  • 27. Legal Reference: EDUCATION CODE 35160 Powers of the governing board after January 1, 1976 Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 28. BP 3270(a) Business and Non-Instructional Operations Sale and Disposal of Books, Equipment and Supplies (Personal Property) The Governing Board recognizes that the district may own personal property which is unusable, obsolete, or no longer needed by the district. The Superintendent or designee shall arrange for the sale or disposal of district personal property in accordance with this policy and the requirements of state law. 1. The Superintendent shall identify to the Board all property not needed by the district, together with estimated value of all items. 2. The Board shall approve the recommended disposition by a unanimous vote of all members present at a regular meeting or a special meeting called for that purpose. The Board shall sell the property to the highest responsible bidder or shall reject all bids, or in the alternate, authorize the sale of the property by public auction. (NOTE: EDUCATION CODE 39520 AUTHORIZES THE SALE OF DISTRICT PROPERTY BY BID PROVIDED THE DISTRICT HAS POSTED NOTICES OR PUBLISHED NOTICES IN A LOCAL NEWSPAPER FOR A PRESCRIBED PERIOD. IN ADDITION, DISTRICTS ARE AUTHORIZED TO SELL PERSONAL PROPERTY BY PUBLIC AUCTION PROVIDED THE AUCTION IS CONDUCTED BY EMPLOYEES OF THE DISTRICT OR OTHER PUBLIC AGENCIES, OR BY A CONTRACTED PRIVATE AUCTION FIRM.) 3. If the Board, by unanimous vote of those present, determines that the value of the property does not exceed two thousand five hundred dollars ($2,500), the Superintendent or other person designated by the Board may sell the property without advertising. (NOTE: THE BOARD MAY DESIGNATE A BOARD MEMBER, THE SUPERIN- TENDENT, AN ASSISTANT SUPERINTENDENT, A PURCHASING AGENT OR ANY OTHER PERSON EMPLOYED BY THE BOARD TO CARRY OUT THIS DUTY. THE PERSON MUST BE DESIGNATED BY A MAJORITY VOTE OF THE BOARD PURSUANT TO EDUCATION CODE 39521.) (NOTE: THE FOLLOWING LANGUAGE UNDER #4 IS OPTIONAL.)
  • 29. 4. Property for which no qualified bid has been received shall be authorized for sale by the Board without advertising. (Education Code 39521)
  • 30. BP 3270(b) Sale and Disposal of Books, Equipment and Supplies (Personal Property) (continued) 5. If the Board finds that the property is of insufficient value to defray the costs of arranging a sale, the property may be disposed of according to the appropriate method, including disposal by dumping (Education Code 39521), by donation (Education Code 60510), or by mutilation/ destruction (Education Code 60530). 6. Any money received by the Board from the sale of obsolete instructional material shall be deposited in a district fund determined by the Board and used for school purposes. 7. Any money received by the Board from the sale of personal property shall be placed to the credit of the fund from which the original purchase was made or, at the discretion of the Board, deposited in the district reserve or general fund. (Education Code 39522) Legal Reference: EDUCATION CODE 395l0-395l2 Sale or lease of personal property by one district to another (or certain other agencies) 39520-39529 Sale of personal property 60420 Disposal of old textbooks 60500 Determination of obsolescence 605l0-605l3 Donation or sale 60520-6052l Disposition of sale proceeds
  • 31. 60530 (Methods of) destruction GOVERNMENT CODE 25505 Purchasing agent may sell, etc., district personal property Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 32. AR 3270 Business and Non-Instructional Operations Sale and Disposal of Books, Equipment and Supplies (Personal Property) The purchasing department shall maintain a file on personal property that is surplus and/or obsolete so that it can be recirculated or disposed of in a manner and form most equitable and advantageous to the district. (DP 4160) The Director of Reading and Program Development will annually provide school principals with a list of currently adopted state textbooks. Book titles not appearing on this list can be considered as obsolete and suitable for discarding. Instructional materials may be discarded by school principals in any of the following ways as outlined in the Education Code: 1. By donation to any governing board, county free library or other state institution. 2. By donation to any public agency or institution of any territory or possession of the United States, or the government of any country which formerly was a territory or possession of the United States. 3. By donation to any nonprofit charitable organization. 4. By donation to children or adults in the State of California, or foreign countries for the purpose of increasing the general literacy of the people. 5. By sale for a nominal price for use within the State of California to any organization which agrees to use such materials solely for educational purposes. Particular attention should be given to the provision that these materials may be donated to children. Care needs to be exercised in preparing books to be given to students that each book is clearly stamped "DISCARD" on the inside of the book's front cover.
  • 33. Regulation NATIONAL ELEMENTARY SCHOOL DISTRICT approved: National City, California
  • 34. BP 3280 Business and Non-Instructional Operations Sale, Lease, Rental of District-owned Real Property Because a closed school or unused facility is a drain on the resources of the district, the Governing Board will dispose of any such property when it is apparent the district will have no further use for it. If the property will not be needed until some time in the future, the Board may lease the property to another governmental or private agency. The Superintendent is directed to develop regulations and procedures for determining when a building or facility should be closed temporarily or permanently, and shall recommend to the Board that the property which is declared surplus shall either be sold or leased. When this determination has been made the Board shall first offer to lease these facilities to adjacent school districts at fair market value. In the case of a dispute over the terms of the lease agreement between districts, the State Allocation Board shall prescribe the terms and the districts shall enter into the lease agreement. (Education Code 17722) Any lease or sale made by the Board will conform in all particulars to the provisions of law. An advisory committee will be formed by the Board to assist in making the best possible judgments about the use of excess school facilities in each situation. The committee will be formed before closing any facility or determination of the use of surplus facilities in order to secure community involvement before such decisions must be made. (cf. 3341 - Purchase, Lease, Rental of Neighboring District- Owned Property) Legal Reference: EDUCATION CODE 17722 Approval of new school facilities 39290 Conveyances to and from the district 39295-39299.5 Advisory committees for use of excess school facilities
  • 35. 39305 Right of district to lease property under lease 39333 Lease of surplus district property 39360-39383 Sale or lease of real property 39470-39479 Joint use of district facilities Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 36. BP 3290(a) Business and Non-Instructional Operations Gifts, Grants and Bequests The Governing Board may accept any bequest, gift of money or property on behalf of the district. Gifts must be deemed suitable for a purpose by the Board and be used in an appropriate manner. However, it is the policy of the Board to discourage all gifts which may directly or indirectly impair the Board's commitment to providing equal educational opportunities to the students of the district. To be acceptable, a gift must satisfy the following criteria: 1. Have a purpose consistent with those of the district. 2. Be offered by a donor acceptable to the Board. 3. Will not add to staff load. 4. Will not begin a program which the Board would be unwilling to take over when the gift or grant funds are exhausted. 5. Would not bring undesirable or hidden costs to the district. 6. Will place no restrictions on the school program. 7. Will not be inappropriate or harmful to the best education of students. 8. Will not imply endorsement of any business or product. 9. Will not be in conflict with any provision of Board policy or law. All gifts, grants and bequests shall become property of the district. All gifts shall be given to the district as a whole and not to a particular school. The district's discretionary power with the use of the gift shall not be impaired by any restriction or condition imposed by the donor.
  • 37. At the discretion of the Superintendent, a gift may be used at a particular school.
  • 38. BP 3290(b) Incentive Funds for School Gifts (DP 4380) The district invites citizens and students to contribute funds and/or materials appropriate to the educational progress of the district. To encourage parent and student groups, the Governing Board will establish a yearly fund of at least $333 per year per school for matching/supplementing gifts from interested groups. Legal Reference: EDUCATION CODE 1834 Aquisition of materials and apparatus
  • 39. 35l62 Power to sue, be sued, hold and convey property 35273 Gifts 4l030 School district may invest surplus monies from bequest or gifts Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 40. AR 3290 (DR 4380) Business and Non-Instructional Operations Gifts, Grants and Bequests Incentive Funds for School Gifts To qualify for funding each school shall submit a "Gift Acceptance Form" throughout the school year. The Governing Board will act on all submitted items. Items not submitted two weeks prior to the last Governing Board meeting in June will not be matched/supplemented.
  • 41. Regulation NATIONAL ELEMENTARY SCHOOL DISTRICT approved: National City, California
  • 42. E 3290 NATIONAL SCHOOL DISTRICT GIFT ACCEPTANCE FORM Organization Gift (description) Use Cost To be matched/supplemented by district funds Not to be matched/supplemented by district funds Office of Student Body/Parent Group Date Principal of School Date (NOTE: THE ABOVE FORM SHOULD BE REVIEWED IN CONJUNCTION WITH THE PROPOSED POLICY. IT SHOULD BE LIMITED TO USE FOR INCENTIVE FUNDS (I.E., CHANGE IN TITLE OF FORM) OR EXPANDED TO COVER ALL GIFTS, GRANTS, OR BEQUESTS. PLEASE NOTE POLICY REQUIREMENTS RELATED TO RESTRICTIONS ON USE AND BOARD APPROVAL.)
  • 43. NATIONAL ELEMENTARY SCHOOL DISTRICT National City, California
  • 44. BP 3300 Business and Non-Instructional Operations Expenditures/Expending Authority The Superintendent or designee shall develop procedures for the regulation of purchases by the district and for the efficient maintenance of all district finances and property. It is the intent of the Governing Board that all such activities be undertaken in accordance with good business practices and in strict observance of all applicable laws and regulations. (NOTE: EDUCATION CODE 39657 AUTHORIZES A GOVERNING BOARD TO DELEGATE AUTHORITY FOR PURCHASING TO THE SUPERINTENDENT OR OTHER APPROPRIATE DESIGNEE. IN NO CASE CAN THE AUTHORIZED PURCHASE EXCEED TWENTY ONE THOUSAND DOLLARS ($21,000).) In implementing this policy, the Superintendent or other Board- authorized officer shall be authorized to purchase all supplies, materials, and equipment according to district policies and regulations. The authorized designee shall insure that all such purchases do not exceed the expenditure of funds in excess of the limits imposed by the Education Code and Public Contracts Code which require advertised bids and prior Board approval. The Superintendent shall submit to the Governing Board, prior to purchase, all capital outlay purchases that exceed $5,000 and any other purchase that he/she deems relevant to keeping the Governing Board informed of activities within the district. (DP 4160) Legal Reference: EDUCATION CODE 350l0 Control of district by board of trustees or board of education 35035 Powers and duties of superintendent 35250 Duty to keep certain records and reports 35272 Educational and athletic materials 35276 Competitive bidding (permits determination by lot when identical bids are submitted) 39642 Purchase through public corporations without advertised bids 39656 Delegation of powers to agents; liability of agents
  • 45. 39657 Delegation of authority to purchase supplies and equipment; limitations 4l0l0 Accounting system 4l0l4 Requirement of budgetary accounting Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 46. BP 3310 (DP 4160) (NOTE: AUGMENTING LANGUAGE HAS BEEN ADDED AT *.) Business and Non-Instructional Operations Purchasing Procedures Requesting Goods and Services (Requisitions) *The Superintendent shall ensure that ordering procedures will, as far as possible, guarantee that goods and services purchased by the district will meet the needs of the person or department ordering them, yet will permit purchasing at the lowest possible cost to the district.* Approvals of Purchase Orders will be recorded in the Minutes of the Governing Board. All transactions of the district shall be presented to the Governing Board for review not less than once monthly in the form of listings that reflect the payee and amount of each warrant. All other factors being equal, merchants located within the district will be given preference by the district in making purchases. A standard list of school supplies for the district will be maintained. Adequate storage space will be provided in order that economies resulting from quantity buying may be effected. Legal Reference: EDUCATION CODE 39656 Delegation of powers to agents; approval or ratification of contracts by governing board; liability of
  • 47. agent 39657 Delegation of authority to purchase supplies and equipment; limitations on expenditures; review; personal liability Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 48. AR 3310 (DR 4160) Business and Non-Instructional Operations Purchasing Procedures The Business Manager shall be responsible to the Superintendent for all purchasing duties of the district. The primary goal of the purchasing department shall be to render an efficient centralized service to all schools, divisions, departments, and offices of the district consistent with budgetary limitations, sound business management principles, and requirements of Board policy and federal and state law. To achieve this goal, five fundamental rules of recognized purchasing practice shall be followed: 1. Buy the proper product for the purpose required. 2. Have the product available when needed. 3. Buy the proper amount of the product. 4. Pay the proper amount of the product. 5. Buy without favor or prejudice. Purchase orders, contracts and agreements shall not be considered valid transactions or enforceable obligations against the district unless properly authorized or signed by the Superintendent, Assistant Superintendent-Administrative Services, or Business Manager. The Business Manager shall be responsible for presenting to the Governing Board all transactions for approval or ratification. A purchase or other transaction made in the name of the district without an authorized purchase order, agreement, or contract shall be considered an obligation of the person making the transaction and not an obligation of the district. A plan for the purchase of special supplies will be established for the purpose of ensuring that teachers may obtain classroom materials with the minimum possible delay. All plans designed to raise funds, supplies, or equipment, and
  • 49. participated in by district personnel must receive prior approval of the Governing Board acting upon the recommendation of the Superintendent. The Governing Board, annually, will approve budgets covering supplies and equipment. Regulation NATIONAL ELEMENTARY SCHOOL DISTRICT approved: National City, California
  • 50. BP 3311(a) Business and Non-Instructional Operations Soliciting Prices (Bids and Quotations) District purchasing of equipment, supplies, and manpower services shall be based on a competitive bidding process unless otherwise authorized by law. Advertised bid procedures shall be used whenever the cost of materials or services exceeds the bid limits established by law. Written bids and informal quotations shall be obtained for those purchases that are below the amounts required for advertised bids. (NOTE: PUBLIC CONTRACTS CODE REQUIRES ADVERTISED BIDS IF ESTIMATES EXCEED $15,000 FOR WORK TO BE DONE OR $21,000 FOR MATERIALS OR SUPPLIES THAT ARE PURCHASED BY THE DISTRICT. THESE BIDS ARE REQUIRED TO BE ADVERTISED AT LEAST TWO WEEKS IN ADVANCE IN A LOCAL NEWSPAPER. PERISHABLE COMMODITIES SUCH AS FOODSTUFFS CAN BE PURCHASED THROUGH BID OR ON THE OPEN MARKET DEPENDING ON THE PREFERENCE OF THE DISTRICT.) The Superintendent is directed to insure that the district seek bids from those businesses that are able to offer the best prices in terms of quality, delivery and service required. In order that a fair bidding process is maintained, all bids shall be opened in public at the prescribed time and shall contain clear and complete information. Under no conditions shall bids be accepted after the advertised bid opening time regardless of whether bids are actually opened at that time. All bids shall be available after opening for the review of all interested parties and for the purpose of obtaining copies. The bids are not to be removed from the district premises for this purpose. (NOTE: THE FOLLOWING LANGUAGE PROVIDES THE AUTHORIZATION FOR, BUT DOES NOT REQUIRE, PURCHASES TO BE MADE BY A DISTRICT THROUGH PUBLIC CORPORATIONS AS AUTHORIZED BY EDUCATION CODE 39642. The district may, at its discretion and upon a case by case determination of the Board, purchase, lease or contract for equipment and supplies through a public corporation or agency without advertised bids to the extent permitted by state law.
  • 51. Legal Reference: (See next page)
  • 52. BP 3311(b) Legal Reference: EDUCATION CODE 35276 Competitive bidding 39642 Purchase through public corporations without advertising for bids 39643 Purchases through department of general services 39651 Purchase of materials and supplies without estimates or bids 39873 Purchase of perishable foodstuffs and seasonal commodities 40000 Purchase of supplies through county superintendent 40001 Purchases by district governing board 40002 Direct purchasing by district
  • 53. GOVERNMENT CODE 433l-4334 Preference for California-made materials PUBLIC CONTRACTS CODE 20111-20112 Notice calling for bids Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 54. BP 3312 Business and Non-Instructional Operations Contracts All contracts between the district and outside agencies shall conform to standards required by law and shall be prepared under the direction of the Superintendent or designee. All contracts, where appropriate, shall be submitted to the legal advisor of the district for review and approval. (NOTE: CSBA STRONGLY RECOMMENDS THAT ALL CONTRACTS ENTERED INTO BY THE DISTRICT BE REVIEWED AND APPROVED BY DISTRICT LEGAL COUNSEL.) The district shall not enter into any contract with a person, agency, or organization if it has knowledge that such person, agency or organization discriminates on the basis of race, color, creed, sex, religion, ancenstry, national origin, age or nonjob-related handicap or disability, either in employment practices or in the provision of benefits of services to students or employees. The Superintendent may enter into contracts on behalf of the district. All contracts must be approved or ratified by the Governing Board. (NOTE: THE BOARD MAY LIMIT THIS POWER TO TIME, MONEY OR SUBJECT MATTER OR MAY AUTHORIZE A BLANKET AUTHORIZATION AS PROVIDED ABOVE. NO CONTRACT MADE UNDER THIS DELELGATION OF POWER SHALL BE VALID UNTIL THE BOARD APPROVES OR RATIFIES THE CONTRACT BY A MOTION WHICH HAS BEEN PASSED AND ADOPTED. (EDUCATION CODE 39656)) Legal Reference: EDUCATION CODE 200-262 Prohibition of discrimination on the basis of sex 39642-39659 Contracts
  • 55. GOVERNMENT CODE 12990 Non-discrimination and compliance employment programs TITLE VII, CIVIL RIGHTS ACT, as amended by Title IX, Equal Employment Opportunity Act Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 56. BP 3314(a) Business and Non-Instructional Operations Payment for Goods and Services The Governing Board authorizes for payment only those goods and services that have met the following conditions: 1. Approved by the Board at a regularly called meeting. 2. Contracted for or purchased within budgetary limits according to applicable purchasing policies and regulations. 3. Certified by the Superintendent or other designated employee as having been received in acceptable condition. The Board authorizes the Superintendent or the designated employee to pay in advance for certain materials if a decrease in cost is possible or if the material is unavailable to the district without advance payment. Signatures/Facsimiles All payments made from the funds of the district shall be made by written order of the Board on forms prescribed by the County Superintendent of Schools. Each such order must be signed by a majority of the members of the Board or by the person or persons authorized by the Board to sign orders in its name. The Board shall, on request of the Superintendent, authorize one or more officers or employees of the district to sign orders in the name of the Board. The Board directs the Superintendent to file with the County Superintendent of Schools the verified signature of each person who is so authorized. Any person authorized by the Board to sign orders in the name of the Board may, after filing with the Secretary of State his/her manual signature certified under oath, use a facsimile signature in lieu of his/her manual signature on any such order. The Board authorizes the Superintendent, the Business Manager, or the Accounting Supervisor to sign warrants. (DP 4160)
  • 57. Legal Reference: (See next page)
  • 58. BP 3314(b) Legal Reference: EDUCATION CODE 400l3 Advance payments for publications, postage, etc. 42630 et seq. General provisions - orders, requisitions and warrants 42647 Drawing of warrants by district on county treasurer; form of warrant; application and approval 42650 Warrants for payment of expenses
  • 59. 42800-42806 Revolving cash fund 42810 Alternative revolving fund 42820 Prepayment funds Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 60. BP 3314.2 Business and Non-Instructional Operations District Revolving Fund The Governing Board has established by resolution a revolving cash fund for the purpose of paying for goods and services and other uses provided by the Board or required by law. Uses of the fund, when appropriate, shall be revised by resolution. The Superintendent is directed to develop regulations for the use and control of the fund and to name the administrators who will have use of it. The Superintendent and/or the designated administrators shall be responsible for all payments into the account as well as expenditures from the account subject to the restrictions established by the Board. The revolving cash fund for supplies shall be subject to the bonding provisions of Education Code 42801. The Superintendent shall, at the request of the County Superintendent or the Board, give an account of the fund. The fund shall be audited annually by the accountant authorized by the Board. NOTE: EDUCATION CODE 42800 REQUIRES THE ADOPTION OF A RESOLUTION BY THE BOARD IN CREATING A DISTRICT REVOLVING FUND. THE RESOLUTION SHOULD SPECIFY THE PURPOSES OF THE ACCOUNT, AND ANY CHANGES IN THE USES OF THE ACCOUNT SHOULD ALSO BE MADE BY RESOLUTION. THE BOARD-ADOPTED REGULATION MAY BE INSERTED AS EXHIBIT 3314.2. Legal Reference: EDUCATION CODE 35160 Authority of governing boards after January 1, 1976
  • 61. 41020 Audits of all district funds 42800 et seq. Revolving cash fund 42810 Revolving cash funds; administrators; accounts 45167 Error in salary Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 62. BP 33l5 (DP 3130) (NOTE: AUGMENTING LANGUAGE HAS BEEN ADDED AT *.) Business and Non-Instructional Operations Relations with Vendors *The Governing Board wishes to maintain good working relations with vendors who supply materials, supplies and services to the school system. Constructive efforts by the administration to seek the advice and counsel of vendors about how to improve such relationships are encouraged.* Salesmen representing firms selling school supplies and equipment must first contact the Assistant Superintendent- Administrative Services or Business Manager. Advertising for commercial purposes may not be done on school premises. Materials carrying a limited amount of advertising matter may be used for instructional purposes upon the approval of the Assistant Superintendent-Curriculum and Instruction or Director of Curriculum. Employees and students may not be solicited on school premises for commercial purposes. Lists of employees or students may not be given to persons or organizations for commercial purposes. Legal Reference:
  • 63. EDUCATION CODE 39652 Delegation of authority to purchase supplies and equipment; limitations on expenditures; review; personal liability Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 64. BP 3320(a) Business and Non-Instructional Operations Claims and Actions Against the District Any and all claims for money or damages against the district must be presented to and acted upon in accordance with the following procedures. Compliance with these procedures is a prerequisite to any court action, unless the claim is governed by statutes or regulations which expressly free the claimant from the obligation to comply with this policy and the claims procedures set forth in Government Code 900 et seq. (NOTE: GOVERNMENT CODE 935 ALLOWS THE ESTABLISHMENT OF A PROCEDURE FOR CLAIMS EXCEPTED BY GOVERNMENT CODE 905. THESE PROCEDURES MAY INCLUDE A REQUIREMENT THAT THE CLAIM BE PRESENTED TO THE DISTRICT AS A PREREQUISITE TO A SUIT.) Time Limitations 1. Claims for money or damages relating to a cause of action for death, injury to person or personal property, or growing crops, shall be presented to the Board not later than the 100th day after the accrual of the cause of action. (Government Codes 905, 911.2) 2. Claims for money or damages as authorized in Government Code 905 that are not included in paragraph 1 above shall be filed not later than one year from the date the cause of action accrues. (Government Codes 905, 911.2) 3. Claims for money or damages specifically excepted from Government Code 905 shall be filed not later than one hundred (100) days after the accrual of the cause of action. (Government Codes 905, 911.2, 935) Late Claims Claims under "Time Limitations" paragraphs 1. and 2. above which are filed outside the specified time limitations, must be accom- panied by an application to file a late claim. Such claim and application to file a late claim must be filed not later than one year after the accrual of the cause of action. If a claim under paragraphs 1. or 3. is filed later than the 100th day
  • 65. after the accrual of the cause of action and is not accompanied by the application, the Board or Superintendent may, within forty-five days, give written notice that the claim was not filed timely and that it is being returned without further action. The notice shall be in the form as set forth in Exhibit A.
  • 66. BP 3320(b) Late Claims (continued) The application shall state the reason for the delay in presenting the claim. The Board shall grant or deny the application within 45 days after it is presented. By mutual agreement of the claimant and the Board, such 45-day period may be extended by written agreement made before the expiration of such period. If the Board does not take action on the application within 45 days, it shall be deemed to have been denied on the 45th day unless such time period has been extended, in which case it shall be denied on the last day of the period specified in the extension agreement. If the application to present a late claim is denied, the claimant shall be given notice in the form set forth in Exhibit B. (Government Codes 911.3, 911.4, 911.6, 911.8, 912.2, 935) Delivery and Form of Claim A claim, any amendment thereto, or an application for leave to present a late claim shall be deemed presented when delivered to the office of the Superintendent or deposited in a post office, sub-post office, substation, or mail chute or other like facility maintained by the U.S. Government in a sealed envelope properly addressed to the district office with postage paid. (Government Codes 915, 915.2) Claims may be submitted on the district claim form or as prescribed in Section 910 and 910.2 of the Government Code. (Government Codes 910, 910.2, 910.4) Notice of Claim Insufficiency The Superintendent shall review all claims for sufficiency of information. The Superintendent may, within twenty days of receipt of claim, either personally deliver or mail to claimant a notice stating deficiencies in the claim presented. If such notice is delivered or sent to claimant, the Board shall not act upon the claim until at least fifteen days after such notice is sent. (Government Codes 910.8, 915.4) Amendments to Claim
  • 67. Claims may be amended within the above time limits or prior to final action by the Board, whichever is later, if the claim, as amended, relates to the same transaction or occurrence which gave rise to the original claim.
  • 68. BP 3320(c) Action on Claim (NOTE: IF THE BOARD ACTS PROPERLY TO REJECT THE CLAIM, THE CLAIMANT HAS ONLY SIX MONTHS FROM SUCH REJECTION TO INSTITUTE A LAWSUIT. IF THE BOARD TAKES NO ACTION, THE CLAIM IS REJECTED, BUT THE CLAIMANT HAS TWO YEARS TO INSTITUTE A SUIT AGAINST THE DISTRICT. THE NOTICE OF REJECTION MUST COMPLY WITH REQUIREMENTS OF GOVERNMENT CODE 913 UNLESS THE CLAIM HAS NO ADDRESS ON IT. (SEE EXHIBIT B) IF THE CLAIM IS FILED LATE AND NOT ACCOMPANIED BY AN APPLICATION TO FILE A LATE CLAIM, THEN THE BOARD OR ITS AGENT MUST NOTIFY THE CLAIMANT THAT NO ACTION WAS TAKEN DUE TO THE LATE CLAIM FILED. (SEE EXHIBIT A) THE BOARD MUST NOT INDICATE THE CLAIM WAS REJECTED, AS IT IS ASSUMED THE BOARD ACCEPTED THE FILING OF THE LATE CLAIM AND HAS TAKEN ACTION TO REJECT IT. THE BOARD WOULD THEN HAVE WAIVED ITS TIMELINES WHICH WOULD BAR A SUBSEQUENT LAWSUIT.) Within forty-five days after the presentation or amendment of a claim, the Board shall take action on the claim. This time limit may be extended by written agreement before the expiration of the 45 day period or before legal action is commenced or barred by legal limitations. The Superintendent shall transmit to the claimant a notice of action taken. If no action is taken by the Board, the claim shall be deemed to have been rejected. (Government Code 945.6) (NOTE: THE FOLLOWING DELEGATION IS OPTIONAL PURSUANT TO GOVERNMENT CODE SECTION 935.4. THE AMOUNT SPECIFIED MAY BE LESS THAN BUT MAY NOT EXCEED TWENTY THOUSAND DOLLARS.) The Board delegates to the Superintendent the authority to take action on claims under twenty thousand dollars. (Government Code 935.4) Retroactivity of this Policy This policy is intended to apply retroactively to any existing causes of action and/or claims for money and/or damages. Roster of Public Agencies
  • 69. The Superintendent is directed to annually verify that all information regarding the school district and the Board is filed accurately with the Roster of Public Agencies in the office of the Secretary of State and the County Clerk. The verified information shall include the name of the school district, the mailing address of the Board, and the names and address of the Board presiding officer, the Board clerk or secretary and other members of the Board. (Government Code 53051)
  • 70. BP 3320(d) Roster of Public Agencies (continued) (NOTE: IF THE INFORMATION FILE IS NOT ACCURATE OR NO INFOR- MATION IS ON FILE, THE CLAIMANT IS EXCUSED FROM COMPLYING WITH THOSE CLAIM PROCEDURES PRIOR TO INSTITUTING SUIT AGAINST THE DISTRICT. THUS IT IS IMPERATIVE TO MAKE SURE THAT THE INFORMATION IS CURRENT AND ACCURATE. STATE LAW REQUIRES THAT ALL CHANGES TO INFORMATION FILED WITH THE ROSTER OF PUBLIC AGENCIES MUST BE MADE WITHIN TEN DAYS AFTER ANY CHANGE IN FACTS.) Legal Reference: EDUCATION CODE 35200 Liability for debts and contracts 35202 Claims against districts; applicability of Government Code GOVERNMENT CODE 800 Cost in civil actions 810 et seq. Claims and actions against public entities 900 et seq. Claims against public entities
  • 71. 946.4 Waiver of compliance with claims statute 53051 Information filed with secretary of state and county clerk Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 72. E 3320(a) Exhibit A TO: [Claimant] [Address] RE: Claim Filed [insert date] The claim you presented to the Superintendent on is being returned because it was not presented (date) within 100 days after the event or occurrence as required by law. See Government Code 901, 911.2 and 935. Because the claim was not presented within the time allowed by law, no action was taken on the claim. Your only recourse at this time is to apply without delay to the district for leave to present a late claim. See Section 911.4 - 912.2, inclusive and Section 946.6 of the Government Code. Under some circumstances, leave to present a late claim will be granted. See Government Code 911.6. You may seek the advice of an attorney of your choice in connection with this matter. If you desire to consult an attorney, you should do so immediately.
  • 73. NATIONAL ELEMENTARY SCHOOL DISTRICT National City, California
  • 74. E 3320(b) Exhibit B (NOTE: NOTICE THAT THE APPLICATION IS DENIED SHOULD INCLUDE THE FOLLOWING STATEMENT) WARNING IF YOU WISH TO FILE A COURT ACTION ON THIS MATTER, YOU MUST FIRST PETITION THE APPROPRIATE COURT FOR AN ORDER RELIEVING YOU FROM THE PROVISIONS OF GOVERNMENT CODE 945.4 (CLAIMS PRE- SENTATION REQUIREMENT). SEE GOVERNMENT CODE 945.6. SUCH PETITION MUST BE FILED WITH THE COURT WITHIN SIX MONTHS FROM THE DATE YOUR APPLICATION FOR LEAVE TO PRESENT A LATE CLAIM WAS DENIED. YOU MAY SEEK THE ADVICE OF AN ATTORNEY OF YOUR CHOICE IN CONNECTION WITH THIS MATTER. IF YOU DESIRE TO CONSULT AN ATTORNEY, YOU SHOULD DO SO IMMEDIATELY.
  • 75. NATIONAL ELEMENTARY SCHOOL DISTRICT National City, California
  • 76. BP 3341 Business and Non-Instructional Operations Purchase, Lease, Rental of Neighboring District-Owned Property In the event that the Governing Board determines that added facilities are needed to ease overcrowding, it may enter into a lease agreement with any adjacent district with available school facilities. If no such facilities are available, and if the Board deter- mines that existing facilities are being used to their fullest extent the Board may apply to the State Allocation Board for funds pursuant to Education Code 17700 et seq. (cf. 3280 - Sale, Lease, Rental of District-Owned Property)
  • 77. Legal Reference: EDUCATION CODE 17722 Approval of new school facilities Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 78. BP 3400(a) Business and Non-Instructional Operations Management of District Assets/Accounts Accounting Systems General and budgetary accounting is prescribed by the Education Code and must be in accordance with the California State Department of Education Accounting Manual. (Education Code 41010) Supplementary accounting procedures may be instituted by the Superintendent or the appropriate designee. The accounting systems and procedures shall provide the basis for ongoing internal accounting controls and provide a means for the accounting of income and expenditures as outlined in the adopted budget. Audits All accounts of the district shall be audited annually as prescribed by the Education Code. The audit examination shall be conducted in accordance with the requirements of the State Controller. (NOTE: THE BOARD MAY CHOOSE A PUBLIC ACCOUNTANT OR CERTIFIED PUBLIC ACCOUNTANT TO CONDUCT THE ANNUAL AUDIT.) The audit shall include all funds of the district and any other funds which are administered pursuant to a joint powers agreement. The audit shall also include an audit of attendance procedures. The audit shall identify all expenditures by source of funds and shall contain the following: 1. A statement that the audit was conducted pursuant to standards and procedures established in the audit guides developed by the State Controller. 2. A summary of audit exceptions and management recommendations.
  • 79. The Superintendent shall arrange for the audit by April 1 of each year and establish a timetable for its completion and review within the deadlines established by law. Upon a review of the audit by the Board at a regularly scheduled meeting, the Superintendent shall file the report of the audit with the County Superintendent of Schools, the Department of Education, and the State Controller.
  • 80. BP 3400(b) Audit (continued) The Superintendent shall file the report of the audit no later than November 15 unless otherwise authorized by the County Superintendent of Schools. Encumbering In order that a clear picture of the condition of the several funds of the district is readily available and as current as possible, the Superintendent is directed to see that the funds are encumbered in the district accounting records immediately after an expenditure is committed for subsequent payment. The administration will encumber funds beginning July 1 of each fiscal year according to the amounts established in the preliminary budget of the district and will make any appropriate adjustments when the final budget is adopted. Legal Reference: EDUCATION CODE 35035 Powers and duties of superintendent 35250 Duty to keep certain records and reports (accurate account of expenditures and receipts) 41010 Accounting system; requirements for Accounting Manual 41011 Accounting system requirements 41012 Uniform cost accounting procedure to determine allowances for handicapped minors 41013 Transfers from district general funds; accounting rules and regulations 41014 Requirements of budgetary accounting 4l020 Audits of all school funds 4l020.3 District governing board to review annual audit 4l020.5 Audit report information 42600 District budget limitations on expenditures 4260l Transfers between funds to permit payment of obligation at close of year
  • 81. 42603 Transfer of moneys held in any fund or account to another fund; repayment 42647 Drawing of warrants by district on county treasurer; form of warrant; application and approval Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California
  • 82. BP 3430 Business and Non-Instructional Operations Investing The Governing Board authorizes the Superintendent or designee to invest all or part of the special reserve fund of the district or any surplus monies not required for the immediate necessities of the district in such fashion as the law permits. To the extent possible, all money belonging to or in the custody of the district is held by the County Treasurer for safekeeping and/or investment in certain types of securities as outlined in the county statement of investment policy. Interest earned on funds representing the proceeds of bonds of the district shall be placed in the interest and sinking fund of the district to meet the principal and interest falling due on such bonds. (NOTE: AMENDMENT TO EDUCATION CODE 41045 REMOVED THE PREVIOUS INVESTMENT LIMITATION AND PROVIDES FOR INVESTMENT OF SURPLUS MONEYS AS AUTHORIZED FOR OTHER LOCAL AGENCIES PURSUANT TO GOVERNMENT CODE 53600 ET SEQ.) Legal Reference: EDUCATION CODE 41015 Authorization of and limitation investment of district funds
  • 83. 42840 et seq. Special reserve fund GOVERNMENT CODE 53600 et seq. Investment of surplus 53646 Treasurer reports and statements of investment policy Policy NATIONAL ELEMENTARY SCHOOL DISTRICT adopted: National City, California

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