Gatesville ISD Policy & Procedure Manual (July 2025)

This document outlines the Business/Finance Policies & Procedures Manual for Gatesville ISD, updated September 2025.

It covers general information, business department mission and staff, fiscal procedures, account code structure, activity funds, fundraising, field trips, donations, fiscal year, cash/check handling, purchase requisitions, purchasing laws, purchasing levels and requirements, micro-purchasing procedures, sealed bid procedures, competitive proposal procedures, noncompetitive proposal procedures, purchasing deadlines, invoices, credit cards, general ledger maintenance, journal entries, data entry and validation, general ledger transactions, end of month process, end of fiscal year process, segregation of duties, retention of records, data system security, assignment of access and passwords, revoking access, business staff training, state and federal grant management, state allotment programs, federal grant awards, financial and program management, records retention, internal controls, bonds, payments, cost sharing or matching funds, program income, period of performance, procurement standards and expenditure of grant funds, federal regulations, state-administered federal grant guidelines, local guidelines related to unallowable costs, procurement tracking and documentation, purchasing efficiency strategies, conflict of interest, vendor competition, vendor management, bid and proposal specifications, procurement methods, procurement levels and requirements, micro-purchase procurement method, simplified acquisition procedures, sealed bid procedures, competitive proposal procedures, noncompetitive proposal procedures, vendor preferences, vendor restrictions, property standards and management, cost principles, cost allocation plan and indirect cost rate, total costs, compensation and benefit costs, compensation plan, allowable compensation costs, substitute teachers, stipends and extra duty pay, allowable benefit costs, non-allowable benefit costs, documentation of compensation and benefit costs, timekeeping records, approval of payroll expenditures, selection of grant-funded staff, new positions, new hires, transfer of personnel, job description for all grant funded staff, roster of all grant funded staff, budgeting of grant funded staff, time and effort documentation.