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Establishes policy structures to safeguard financial integrity, ensure prudent management of College resources, and support educational and support services for students and district residents. Covers functional areas across business, finance, and facilities and outlines expectations for efficient, effective support services including accounting, police-related support, and facilities 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............................................................................ 3000  \nAnnual Budget .................................................................................................................. 3001  \nFiscal Year........................................................................................................................ 3002  \nInvestment of College Funds ............................................................................................ 3003  \nPublication, Public Review, and Adoption of the Budget ................................................... 3004  \nTransfer of Funds between Categories ............................................................................. 3005  \nBudget as a System of Fiscal Control ............................................................................... 3006  \nTax Levy ........................................................................................................................... 3007  \nIncome – Tuition and Fees ............................................................................................... 3008  \nIncome – Material and Lab Fees....................................................................................... 3009  \nSale and Disposal of Obsolete Equipment ........................................................................ 3010  \nIncome – Gift Acceptance ................................................................................................. 3011  \nIncome – Grants, Funded Projects, and Contracts ............................................................ 3012  \nAuthorized Depositories .................................................................................................... 3013  \nPurchase and Payment of Goods and Services ................................................................ 3014  \nRevolving Funds (Imprest Funds) ..................................................................................... 3015  \nPayroll Advances .............................................................................................................. 3016  \nCheck Signing Authorization ............................................................................................. 3017  \nSystem of Accounts and Classification of Expenditures .................................................... 3018  \nSeries 3000  \n2 of 2  \nBUSINESS  \nTable of Contents  \nPolicy Number  \nPeriodic Financial Reports – Treasurer’s Report ............................................................... 3019  \nPeriodic Financial Reports – Annual Financial Statement ................................................. 3020  \nPeriodic Financial Reports – Audit .................................................................................... 3021  \nCapital Assets ................................................................................................................... 3022  \nCash Receipts .................................................................................................................. 3023  \nNon-Instructional Operations – Operation and Maintenance of Plant ................................ 3024  \nNon-Instructional Operations – Operations and Maintenance of Plant – Keys .................. 3025  \nNon-Instructional Operations – Operations and Maintenance of Plant – Safety ............... 3026  \nNon-Instructional Operations – Dissemination of Information, Posting of Notices, Signs and Advertisements .................................................................. 3027  \nNon-Instructional Operations – Beverage Consumption.................................................... 3028  \nNon-Instructional Operations – Smoking........................................................................... 3029  \nNon-Instructional Operations – Fixed Charges ................................................................. 3030 ","cbCaimtOeObPJbeM","https://ap.wps.com/l/cbCaimtOeObPJbeM","pdf",911937,"English","# Policy No. 3000 - Governing Goals and Functional Areas\n## Annual Budget\n## Fiscal Year\n## Investment of College Funds\n## Publication, Public Review, and Adoption of the Budget\n## Transfer of Funds between Categories\n## Budget as a System of Fiscal Control\n## Tax Levy\n## Income – Tuition and Fees\n## Income – Material and Lab Fees\n## Sale and Disposal of Obsolete Equipment\n## Income – Gift Acceptance\n## Income – Grants, Funded Projects, and Contracts\n## Authorized Depositories\n## Purchase and Payment of Goods and Services\n## Revolving Funds (Imprest Funds)\n## Payroll Advances\n## Check Signing Authorization\n## System of Accounts and Classification of Expenditures\n# Policy No. 3000 - Periodic Financial Reports and Operations\n## Periodic Financial Reports – Treasurer’s Report\n## Periodic Financial Reports – Annual Financial Statement\n## Periodic Financial Reports – Audit\n## Capital Assets\n## Cash Receipts\n## Non-Instructional Operations – Plant Operations and Maintenance\n## Dissemination of Information, Notices, Signs, and Advertisements\n## Beverage Consumption\n## Smoking\n## Fixed Charges\n## Travel\n## Red Flag Rule\n## Capital Improvement Management Policy\n## Operating Funds Net Asset Policy\n## Debt Management Policy\n## Debt Compliance Policy\n## Business Enterprise Program (BEP)","[{\"question\":\"What is the main purpose of these business financial policies?\",\"answer\":\"They provide a framework for financial planning and decision-making, integrating financial sustainability and transparency while ensuring the College’s financial integrity and prudent resource management.\"},{\"question\":\"Who uses these policies within the College?\",\"answer\":\"The policies guide the Oakton Board of Trustees, the Finance Committee, and College staff across relevant business, finance, and facilities functions.\"},{\"question\":\"How do the policies relate to educational and support services?\",\"answer\":\"They support the College’s ability to provide educational services, support services, and facilities by ensuring reliable, well-managed financial operations that meet student and community needs.\"}]","Policy No. 3000 - Business - Financial Policies Framework | PDF",1791008989,176]