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 7/8/1994 Subchapter 2 Clearing Accounts 10.10.201 ESTABLISHMENT 12/25/1987 10.10.202 MONTHLY TRANSFERS TO EQUAL WARRANTS ISSUED PLUS UNREMITTED PAYROLL LIABILITIES 7/23/2004 10.10.203 REPORTS REP 4/13/1990 10.10.204 WARRANTS REP 4/13/1990 10.10.205 RECONCILIATION 4/13/1990 10.10.206 INSUFFICIENT CASH AVAILABLE 2/25/2000 10.10.207 TRANSFERS-NONBUDGETED FUNDS 7/8/1994 10.10.208 VOIDED WARRANTS 7/8/1994 10.10.209 INTEREST EARNED 4/13/1990 Subchapter 3 Special Accounting Practices 10.10.301 CALCULATING TUITION RATES 5/21/2016 10.10.301A DEFINITIONS REP 7/8/1994 10.10.301B OUT-OF-DISTRICT ATTENDANCE AGREEMENTS 5/21/2016 10.10.301C OUT-OF-STATE ATTENDANCE AGREEMENTS 5/21/2016 10.10.301D TUITION REPORTS 5/21/2016 10.10.302 PAYMENT AND CLOSING OF PRIOR YEAR ACCRUED EXPENDITURES AND ENCUMBRANCES 8/9/1996 10.10.303 COST ALLOCATIONS BETWEEN DISTRICTS 6/26/1998 10.10.304 STUDENT EXTRACURRICULAR ACTIVITY FUNDS 5/21/2016 10.10.305 BUDGET AUTHORITY FOR CORRECTION OF PRIOR PERIOD EXPENDITURE ERRORS 4/13/1990 10.10.306 BANK ACCOUNTS OR OTHER DEPOSITORIES 8/15/2008 10.10.307 REPLACEMENT WARRANTS AND CHECKS 6/28/2002 10.10.308 COUNTY INVESTMENT OF SCHOOL DISTRICT FUNDS 6/28/2002 10.10.309 DISTRIBUTION AND REAPPROPRIATION OF COUNTYWIDE FUNDS 7/23/2004 10.10.310 UNOBLIGATED TUITION MONEY IN THE MISCELLANEOUS PROGRAMS FUND 8/15/2008 10.10.311 BUS DEPRECIATION RESERVE FUND 5/21/2016 10.10.312 COMPENSATED ABSENCE LIABILITY FUND 8/9/1996 10.10.313 BUILDING RESERVE FUND 6/26/1998 10.10.314 INTERNAL SERVICE, ENTERPRISE, AND AGENCY FUNDS 7/8/1994 10.10.315 LITIGATION RESERVE FUND 8/9/1996 10.10.316 DISTRICT RETIREMENT FUND 7/23/2004 10.10.317 INVESTMENT POOLS 6/28/2002 10.10.318 SCHOOL FLEXIBILITY PAYMENT 12/22/2006 10.10.319 CLOSURE OF A SCHOOL DISTRICT FUND 5/21/2016 10.10.320 CASH AND BUDGET TRANSFERS BETWEEN SCHOOL DISTRICT FUNDS 5/21/2016 Subchapter 4 GAAP 10.10.401 DEFINITION 2/25/2000 10.10.402 FOCUS OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 4/13/1990 10.10.403 SCHOOL ACCOUNTING MANUAL 4/13/1990 10.10.404 BASIS OF ACCOUNTING 4/13/1990 10.10.405 CLOSING PERIOD 4/13/1990 10.10.406 STANDARD CHART OF ACCOUNTS 4/13/1990 10.10.407 FIXED ASSET INVENTORY 6/28/2002 Subchapter 5 Monthly and Annual Reports 10.10.501 COUNTY TREASURER'S FINANCIAL REPORTS 7/8/1994 10.10.502 FINANCIAL REPORTS FILED WITH THE SUPERINTENDENT OF PUBLIC INSTRUCTION 2/25/2000 10.10.503 REPORTS - NOTIFICATION TO BOARD OF PUBLIC EDUCATION 6/26/1998 10.10.504 FUNDING ADJUSTMENTS FOR PRIOR/CURRENT YEAR REPORTING ERRORS 5/21/2016 10.10.505 DISTRICT REVENUE AND EXPENDITURE REPORTS 7/8/1994 Subchapter 6 Investments 10.10.601 COUNTY INVESTMENT OF SCHOOL DISTRICT FUNDS 6/28/2002 Rules 10.10.602 through 10.10.609 reserved 10.10.610 DEFINITIONS 12/22/2006 10.10.611 ESTABLISHMENT OF INVESTMENT ACCOUNTS 9/10/2010 10.10.612 SPENDING INVESTMENT ACCOUNTS 12/22/2006 10.10.613 AGREEMENT WITH THE COUNTY TREASURER 5/21/2016 10.10.614 PAYMENTS INTO AN INVESTMENT ACCOUNT 5/21/2016 10.10.615 INTERNAL CONTROLS AND ACCOUNTING RECORDS 12/22/2006 Rules 10.10.616 through 10.10.624 reserved 10.10.625 INVESTMENT POOLS 6/28/2002