SECTION D: FISCAL MANAGEMENT DA - Management of Funds DB - Annual Budget DG - Custody and Disbursement of School Funds DGC - School Activity Funds DGD - Funds for Instructional Materials and Office Supplies DI - Financial Accounting and Reporting DIA - Reporting Per Pupil Costs DJ - Small Purchasing DJA - Purchasing Authority DJB - Petty Cash Funds DJF - Purchasing Procedures DJG - Vendor Relations DK - Payment Procedures DL - Payroll Procedures DLB - Salary Deductions DLC - Expense Reimbursements DM - Cash in School Buildings DN - Disposal of Surplus Items DO - Non-Locally Funded Programs