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Rule Chapter: 10.10
Chapter Title: SPECIAL ACCOUNTING PRACTICES
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10.10 : SPECIAL ACCOUNTING PRACTICES


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Rule No. Rule Title Latest
Version
Effective
Date
Subchapter 1
Obligation of Debts Incurred for the Purchase of Property
10.10.101 VALID OBLIGATION CRITERIA FOR ENCUMBRANCES access file 7/8/1994
Subchapter 2
Clearing Accounts
10.10.201 ESTABLISHMENT access file 12/25/1987
10.10.202 MONTHLY TRANSFERS TO EQUAL WARRANTS ISSUED PLUS UNREMITTED PAYROLL LIABILITIES access file 7/23/2004
10.10.203 REPORTS REP 4/13/1990
10.10.204 WARRANTS REP 4/13/1990
10.10.205 RECONCILIATION access file 4/13/1990
10.10.206 INSUFFICIENT CASH AVAILABLE access file 2/25/2000
10.10.207 TRANSFERS-NONBUDGETED FUNDS access file 7/8/1994
10.10.208 VOIDED WARRANTS access file 7/8/1994
10.10.209 INTEREST EARNED access file 4/13/1990
Subchapter 3
Special Accounting Practices
10.10.301 CALCULATING TUITION RATES access file 5/21/2016
10.10.301A DEFINITIONS REP 7/8/1994
10.10.301B OUT-OF-DISTRICT ATTENDANCE AGREEMENTS access file 5/21/2016
10.10.301C OUT-OF-STATE ATTENDANCE AGREEMENTS access file 5/21/2016
10.10.301D TUITION REPORTS access file 5/21/2016
10.10.302 PAYMENT AND CLOSING OF PRIOR YEAR ACCRUED EXPENDITURES AND ENCUMBRANCES access file 8/9/1996
10.10.303 COST ALLOCATIONS BETWEEN DISTRICTS access file 6/26/1998
10.10.304 STUDENT EXTRACURRICULAR ACTIVITY FUNDS access file 5/21/2016
10.10.305 BUDGET AUTHORITY FOR CORRECTION OF PRIOR PERIOD EXPENDITURE ERRORS access file 4/13/1990
10.10.306 BANK ACCOUNTS OR OTHER DEPOSITORIES access file 8/15/2008
10.10.307 REPLACEMENT WARRANTS AND CHECKS access file 6/28/2002
10.10.308 COUNTY INVESTMENT OF SCHOOL DISTRICT FUNDS access file 6/28/2002
10.10.309 DISTRIBUTION AND REAPPROPRIATION OF COUNTYWIDE FUNDS access file 7/23/2004
10.10.310 UNOBLIGATED TUITION MONEY IN THE MISCELLANEOUS PROGRAMS FUND access file 8/15/2008
10.10.311 BUS DEPRECIATION RESERVE FUND access file 5/21/2016
10.10.312 COMPENSATED ABSENCE LIABILITY FUND access file 8/9/1996
10.10.313 BUILDING RESERVE FUND access file 6/26/1998
10.10.314 INTERNAL SERVICE, ENTERPRISE, AND AGENCY FUNDS access file 7/8/1994
10.10.315 LITIGATION RESERVE FUND access file 8/9/1996
10.10.316 DISTRICT RETIREMENT FUND access file 7/23/2004
10.10.317 INVESTMENT POOLS access file 6/28/2002
10.10.318 SCHOOL FLEXIBILITY PAYMENT access file 12/22/2006
10.10.319 CLOSURE OF A SCHOOL DISTRICT FUND access file 5/21/2016
10.10.320 CASH AND BUDGET TRANSFERS BETWEEN SCHOOL DISTRICT FUNDS access file 5/21/2016
Subchapter 4
GAAP
10.10.401 DEFINITION access file 2/25/2000
10.10.402 FOCUS OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES access file 4/13/1990
10.10.403 SCHOOL ACCOUNTING MANUAL access file 4/13/1990
10.10.404 BASIS OF ACCOUNTING access file 4/13/1990
10.10.405 CLOSING PERIOD access file 4/13/1990
10.10.406 STANDARD CHART OF ACCOUNTS access file 4/13/1990
10.10.407 FIXED ASSET INVENTORY access file 6/28/2002
Subchapter 5
Monthly and Annual Reports
10.10.501 COUNTY TREASURER'S FINANCIAL REPORTS access file 7/8/1994
10.10.502 FINANCIAL REPORTS FILED WITH THE SUPERINTENDENT OF PUBLIC INSTRUCTION access file 2/25/2000
10.10.503 REPORTS - NOTIFICATION TO BOARD OF PUBLIC EDUCATION access file 6/26/1998
10.10.504 FUNDING ADJUSTMENTS FOR PRIOR/CURRENT YEAR REPORTING ERRORS access file 5/21/2016
10.10.505 DISTRICT REVENUE AND EXPENDITURE REPORTS access file 7/8/1994
Subchapter 6
Investments
10.10.601 COUNTY INVESTMENT OF SCHOOL DISTRICT FUNDS access file 6/28/2002
Rules 10.10.602 through 10.10.609 reserved
10.10.610 DEFINITIONS access file 12/22/2006
10.10.611 ESTABLISHMENT OF INVESTMENT ACCOUNTS access file 9/10/2010
10.10.612 SPENDING INVESTMENT ACCOUNTS access file 12/22/2006
10.10.613 AGREEMENT WITH THE COUNTY TREASURER access file 5/21/2016
10.10.614 PAYMENTS INTO AN INVESTMENT ACCOUNT access file 5/21/2016
10.10.615 INTERNAL CONTROLS AND ACCOUNTING RECORDS access file 12/22/2006
Rules 10.10.616 through 10.10.624 reserved
10.10.625 INVESTMENT POOLS access file 6/28/2002
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