Hickman County Board of Education
Descriptor Term:
Descriptor Code:
Issued Date:
2.800
03/11/24
Expenditure of Funds
Rescinds:
Issued:
2.800
02/07/22
1
Central Office
2
All expenditures shall be approved by the Board or the director of schools when authorized. No
3
expenditures shall be made except on an approved purchase order or contract. Employees of this
4
system shall not create or authorize creation of a deficit in any fund. No expenditure may be authorized
5
or made which exceeds the appropriation of any fund of the budget as adopted or amended, and
6
expenditures or encumbrances will not be authorized, made, or incurred in excess of any fund balance.
7
The director of schools shall develop federal grant expenditure and cash management procedures that
8
comply with all federal laws and regulations. I
9
Individual Schools
10
Internal activity funds shall not be expended without written approval by the membership of the group.
11
All such expenses shall be in accordance with the Tennessee Internal School Uniform Accounting
12
Policy Manual. Restricted account expenditures require the account sponsor's approval prior to
13
expense. No checks shall be written to employees from the internal school activity fund account. Any
14
supplemental compensation owed to the Board for extracurricular activities must be processed through
15
the director of schools' office in the same manner as salary and other payroll payments. The Board
16
shall invoice the school for reimbursement. Substitute teachers' salaries related to restricted class and
17
club accounts shall be paid by the Board and shall be reimbursed by the school from the appropriate
18
class or club account. 2
19
Employees who authorize or contract for any obligation in violation of this policy shall assume
20
personal responsibility for the payment of the obligation, shall be subject to dismissal from
21
employment, and shall be subject to applicable civil and criminal proceedings. Any obligation,
22
authorization for expenditure, or expenditure made in violation of the law and this policy shall be
23
illegal and void. 3
Legal References
1. 2 C.F.R. § 200.403
2.
Internal School Funds Manual, Section 5-21
3.
Internal School Funds Manual Section 5-11
Version Date: March 14, 2024
Hickman County Board of Education
Descriptor Term:
Descriptor Code:
Issued Date:
2.802
03/11/24
Payroll Procedures
Rescinds:
Issued:
2.802
02/07/22
1
Central Office
2
If the end of a pay period falls on a non-working day, employees will be paid on the last working day
3
prior to the end of the pay period.
4
Payroll procedures shall be as follows:
5
1. All certified personnel have the option of either ten (10), or twelve (12) month installments.
6
7
2. All non-certificated personnel shall have the option of either ten (10) or twelve (12) months
8
installments.
9
No advance payments of salary shall be made. Upon resignation or retirement of school personnel,
10
final salary payment shall be withheld until all records and assets in custody of the employee are
11
satisfactorily transferred to his successor or another designated person.
12
Specific approval by the Board is required for payroll deductions, except as otherwise provided by
13
law. 1
Legal References
Cross References
1.
TCA 50-1-308
Insurance Management 3.600
Compensation Guides and Contracts 5.110
Version Date: March 14, 2024
Hickman County Board of Education
Descriptor Term:
Descriptor Code:
Issued Date:
2.803
03/11/24
Salary Deductions
Rescinds:
Issued:
2.803
02/07/22
1
Central Office
2
Upon appropriate written authorization, the Board shall make deductions approved by the Board from
3
the salary of the employee. Authorization must be made on forms provided by the Board and filed in
4
the office of the director of schools within sufficient time to be processed before the issuance of the
5
first payroll check.
Cross Reference:
Insurance Management 3.600
Version Date: March 14, 2024
Hickman County Board of Education
Descriptor Term:
Descriptor Code:
Issued Date:
2.804
03/11/24
Expenses and Reimbursements
Rescinds:
Issued:
2.804
05/08/23
1
Central Office
2
Annually the Board shall review expense allowances and reimbursement guidelines.
3
SCHOOL PERSONNEL
4
School personnel who incur expenses in carrying out their authorized duties will be reimbursed upon
5
submission of an approved voucher and supporting receipts.
6
Expenses for travel will be reimbursed when the travel has the advance authorization of the director of
7
schools. The director of schools may grant this authorization without prior board action when the travel
8
expense has been anticipated and incorporated into the operational budget of the particular program
9
involved.
10
Mileage will be paid at a rate authorized by the Finance Office.
11
The Board shall be responsible for all expenses pertaining to staff development. Student activity funds
12
shall not be used for this purpose.
I
13
BOARD MEMBERS
14
The members of the Board shall be paid for transportation, lodging, meals and other pertinent expenses
15
when traveling on business for the Board. Attendance at conventions or other educational meetings or
16
travel for other school purposes shall be authorized in advance by the Board. 2
17
Expenses shall be submitted to the director of schools' office within thirty (30) days of the date of
18
completion of such travel. The rate of payment shall be the same as the rate for members of the
19
professional staff.
Legal References
1. Internal School Funds Manual, Section 5-17
2. TCA 49-2-2001(c)
Version Date: May 28, 2024
Hickman County Board of Education
Descriptor Term:
Descriptor Code:
Issued Date:
2.805
03/11/24
Purchasing
Rescinds:
Issued:
2.805
07/10/23
1
General
2
The school system will purchase competitively and seek maximum educational value for every dollar
3
expended. Authorization to purchase shall be provided by the Board. The director of schools shall serve
4
as purchasing agent for system-wide purchasing. Principals shall serve as purchasing agents for
5
individual schools.
6
Purchases made by anyone not authorized by the appropriate officials shall become the personal
7
responsibility of the persons making the purchase agreement. The Board will not, under any
8
circumstances, be responsible for payment for any materials, supplies, or services purchased by
9
unauthorized individuals or in an un-prescribed manner.
10
No school shall be obligated to pay for any expenditure made by a student or a teacher or by any other
11
employee unless he/she first receives a written purchase order from the proper office or unless prior
12
written permission or arrangements are made with the principal.
13
The Board shall purchase locally whenever the conditions are comparable or when it is most practical
14
under the circumstances.
15
Individual Schools
16
The director of schools must approve the following purchases:
17
1. A single piece of equipment costing more than five thousand dollars ($ 5,000.00);
18
2. One that is to be attached to or one that requires alteration of the building; or
19
3. One that will become a permanent fixture.
20
Central Office²
21
PURCHASING APPROVAL REQUIREMENTS
22
The director of schools shall have authority to make individual purchases up to $25,000 without approval
23
of the Board, if the purchased item was included in the Board-approved annual budget. The director of
24
schools shall obtain Board approval before making any purchase or contract in excess of $25,000 or any
25
purchase not included in the Board-approved annual budget. The director of schools also has the option
26
to request Board approval for any purchase he/she deems appropriate, even if approval isn't required.
27
ROUTINE PURCHASES
Version Date: March 14. 2024
Purchasing
2.805
1
Routine purchases shall include expenditures for supplies, salaries, and routine expenditures required for
2
the operation of the school system. These expenditures shall be anticipated and provided for in the budget
3
and will normally be authorized by the Board at the beginning of the fiscal year. The director of schools
4
or his/her designee shall make all routine purchases without further Board authorization; however, the
5
Board shall be promptly informed if any substantial variation from budgeted estimates occurs or becomes
6
necessary.
7
SPECIAL PURCHASES
8
Special purchases are those which are not routine and which may or may not be specifically identified
9
by line item in the budget. Examples of special purchases are all capital expenditures such as for vehicles,
10
buildings, major contracts, purchases of major equipment, items for long-term use and supplies of an
11
unusual quantity or nature. All purchases in this category shall require specific prior Board approval on
12
an item-by-item basis. In its approval, the Board may place constraints on the director of schools
13
requiring Board evaluation and/or approval at various steps in the procurement process. This will be
14
determined by the Board on an individual basis depending on the nature of the procurement action.
15
EMERGENCY PURCHASES
16
Emergency purchases are those which are necessary to avert hazards which threaten health or safety, to
17
protect property from damage or to avoid major disruption of educational activities. If within budgetary
18
limits and deemed essential, emergency purchases may be made by the director of schools. However, if
19
the purchase is of such significant magnitude as to impact on the integrity of the budget, the chairman
20
shall call a special or emergency meeting of the Board to deal with the matter. In any event, the Board
21
shall be advised promptly of all emergency purchases.
22
PURCHASING OF SURPLUS PROPERTY
23
The director of schools and other employees designated by the Board shall be authorized to act for the
24
Board in acquiring federal surplus property through the Tennessee General Services Department for
25
surplus property and in entering into agreements, certifications and covenants of compliance concerning
26
the use of federal surplus property.
27
Further, the director of schools is authorized to purchase any needed items through suppliers approved
28
on the state bid list.
29
COOPERATIVE PURCHASING³
30
The Board, at its option, will join in cooperative purchasing with other school systems to take advantage
31
of lower prices for bulk purchasing and to reduce the cost involved in bidding whenever such buying
32
appears to be to the benefit of the system.
33
ONLINE PURCHASING
34
The Board recognizes that online purchasing may provide opportunities for savings, but extra precaution
35
should be used to ensure that accounting procedures are followed. Online purchasing shall be permitted
36
with the following requirements:
Page 2 of 3
Purchasing
2.805
1
1. Prior authorization must be obtained from the director of schools before setting up new online
2
accounts, and schools shall maintain a list of accounts.
3
2. Online purchases must be for school purposes and made in accordance with established policies
4
and procedures. School employees are prohibited from making personal purchases even with the
5
intent of reimbursing the school system. School employees are prohibited from using a school's
6
tax exempt status for personal purchases of any kind. 4
7
3. The availability of money for the fund/account in question should be determined before Purchase
8
Orders are approved.
9
4. All Purchase Orders must be properly filled out and approved prior to a purchase.
10
5. Price quotes should be obtained where possible and/or practical and retained with other purchase
11
documentation.
12
PURCHASING WITH FEDERAL GRANT FUNDS
13
Before grant funds are obligated or expended, the director or his designee shall review the cost of a
14
proposed expenditure and determine if it is an allowable use of federal grant funds. 5 The director will
15
minimize the time that elapses between the transfer and disbursement of funds once an expenditure is
16
approved.
17
No person officially connected with or employed by the school system may participate in the selection,
18
award, or administration of a contract supported by a federal award if he or she has a real or apparent
19
conflict of interest. A real or apparent conflict of interest arises when the employee, officer, or agent,
20
any member of his or her immediate family, his or her partner, or an organization which employs or is
21
about to employ any of the parties indicated herein, has a financial or other interest in or a tangible
22
personal benefit from a firm considered for a contract. Upon discovery of any potential conflict, the
23
director shall disclose the potential conflict to the federal awarding agency in writing.⁶
Legal References
Cross References
1. TCA 49-2-206(b)(3); TCA 6-36-115
Executive Committee 1.301
2.
Internal School FundsManual, Section 4-8
Credit Cards/Credit Lines 2.8051
3. TCA 49-2-608
Purchase Orders and Contracts 2.808
4. 2 CFR $ 200.403
Conflict of Interest 5.601
5. 2 CFR § 200.112
Page 3 of 3
Hickman County Board of Education
Descriptor Code:
Issued Date:
Descriptor Term:
2.8051
12/04/23
Debit Cards, Credit Cards, & Credit
Rescinds:
Issued:
Lines
1
General
2
District debit and credit cards shall be maintained by the Director of Schools/designee through
3
procedures developed and maintained in the district office for the purchase of appropriate goods and
4
services for district or school related purposes only. The debit and credit cards will be kept in a secure
5
location, and account numbers will remain confidential. Principals shall be the only employees
6
authorized to apply for a credit card on a school's behalf.
7
The Director of Schools/designee shall review and approve card transactions. Purchases which are not
8
approved by the Director of Schools or the Director of Finance will be reimbursed to the district within
9
ten (10) days of notification.
10
AUTHORIZED USE
11
Debit card use shall be limited to small incidental purchases and may not be used for normal operating
12
expenditures.
13
Credit cards may be used for transactions in which the use of a standard purchase order is either
14
impossible or would result in a delay of the delivery of goods or services during an emergency. Credit
15
cards may also be used to facilitate out-of-town travel for official school business.
16
Card users shall be held accountable for appropriate use of debit and credit cards. Unauthorized use of
17
a debit card, credit card, or credit line shall be grounds for disciplinary action, including termination of
18
employment. Cash advances using district credit cards are prohibited.
19
Any school employee that purchases items with the debit card, credit card, or any approved credit line
20
shall follow the guidelines outlined below:
21
1. Original receipts for each purchase shall be turned into the bookkeeper within three (3) working
22
days of purchase;
23
24
2. If the credit card is used to pay for a conference or training, a copy of the registration form shall
25
be turned in;
26
27
3. The bookkeeper or a separate employee shall check off on purchases and the physical inventory
28
that is purchased;
29
Version Date: December 6. 2023
Debit Cards, Credit Cards. & Credit Lines
2.8051
1
4. All purchases shall be district or school related purchases;
2
3
5. If there is any incurred finance or late changes, the responsibility will belong to the person or
4
program associated with said charges; and
5
6
6. Under no circumstances will the debit card, credit card, or credit line be used to make personal
7
purchases.
Legal References
Cross References
1. Tennessee Internal School Uniform Accounting
Executive Committee 1.301
Procedure Manual, Section 4-8; Section 4-11
Purchasing 2.805
through 4-13
Purchase Orders and Contracts 2.808
Page 2 of 2
Hickman County Board of Education
Descriptor Term:
Descriptor Code:
Issued Date:
2.806
08/05/24
Bids and Quotations
Rescinds:
Issued:
2.806
03/11/24
1
General
2
All purchases of supplies, materials, equipment and contractual services shall be purchased and/or bid
3
under the same criteria as the Hickman County government. 1
4
EXEMPTIONS FROM COMPETITIVE BIDDING
5
Contracts for legal services, educational consultants, insurance purchased through a plan authorized and
6
approved by any organization or governmental entities representing cities and counties and similar
7
services by professional persons or groups of high ethical standards shall not be based upon competitive
8
bids, but shall be awarded on the basis of recognized competence and integrity. 2,3
9
10
Purchases of fuel in bulk amounts that would exceed the bid limits may be made in the open market
11
without public advertisement or competitive bidding. Whenever possible, however, at least three (3)
12
documented quotes shall be obtained.
4
Legal References
Cross References
1. TCA 49-2-203(a)(3)
Executive Committee 1.301
2.
TCA 12-3-1209; TCA 12-4-107
Consultants 1.303
3.
TCA 29-20-407
Conflict of Interest 5.601
4.
Public Acts of 2024. Chapter No. 661
Version Date: January 13, 2026
Hickman County Board of Education
Descriptor Code:
Issued Date:
Descriptor Term:
2.808
03/11/24
Purchase Orders and Contracts
Rescinds:
Issued:
2.808
07/10/23
1
General
2
All purchases made by the school system shall be by purchase order or formal contract, and no purchase
3
shall be made nor payment approved unless covered by an approved purchase order. Purchase orders
4
will include the following essentials:
5
1. A specification which adequately describes to the supplier the characteristics and the quality
6
standards of the item required;
7
8
2. A firm, quoted, net delivered price, whenever possible; and
9
10
3. Signature of purchasing agent.
11
Contracts shall be made only with responsible suppliers with the following considerations:
12
1. The supplier has the potential ability to perform successfully under the terms and conditions of
13
a proposed procurement;
14
15
2. Procurement records or files for purchases in amounts in excess of $10,000 shall provide at
16
least the following pertinent information: justification for procurement in lieu of advertising,
17
contractor selection, and the basis for the cost or price of negotiated.
18
19
3. A system for contract administration shall be maintained to assure supplier conformance with
20
terms, conditions, and specifications of the contract or purchase order, and to assure adequate
21
and timely follow-up of all purchases;
22
23
4. Contracts shall contain such provisions or conditions which will allow for administrative,
24
contractual, or legal remedies in instances where suppliers violate or breach contract terms, and
25
provide for such sanctions and penalties as may be appropriate.
26
27
5. All contracts, amounts for which are in excess of $10,000, shall contain suitable provisions for
28
termination including the manner by which it will be effected and the basis for settlement.
29
30
6. All contracts, including those of individual schools, will meet all requirements of state and
31
federal laws, rules, and regulations.¹
32
The purchasing agent shall advertise for bids and let contracts following authorization of purchase by
33
the Board.
Version Date: March 14. 2024
Purchase Orders and Contracts
2.808
Legal References
Cross References
1.
TCA 49-2-203(a)(3); Internal School Funds
Consultants 1.303
Manual, Section 5-10; TCA 49-2-206(b)(3)
Purchasing 2.805
Conflict of Interest 5.601
Page 2 of 2
Hickman County Board of Education
Descriptor Term:
Descriptor Code:
Issued Date:
2.809
03/11/24
Vendor Relations
Rescinds:
Issued:
2.809
07/10/23
1
General
2
Each order will be placed on the basis of quality, price, and delivery. Past service will be a factor if all
3
other considerations are equal.
4
No person officially connected with or employed by the school system will be an agent for, or have any
5
financial compensation or reward of any kind from any vendor for the sale of supplies, materials,
6
equipment or service.¹
7
Individual Schools²
8
Schools shall execute a written agreement with vendors for all fundraisers.2 The agreement shall include,
9
but not be limited to, the following information:
10
1. The division of profits that result from the activity;
11
2. Payment of sales tax;
12
3. Delivery date(s);
13
4. Package prices or other charges; and
14
5. Scheduled dates of service.
15
Vendors visiting separate schools shall contact and secure the permission of each principal's office prior
16
to visiting professional staff members. Vendors' visitations to schools shall not be permitted to interfere
17
with the normal instructional and learning process.
Legal References
Cross References
1.
TCA 49-6-2003
Visitors to the Schools 1.501
2.
Internal School Funds Manual, Section 4-28-30
Advertising & Distribution of Materials in Schools 1.806
Fundraising Activities 2.601
Staff Gifts and Solicitations 5.605
Version Date: March 14. 2024
Hickman County Board of Education
Descriptor Term:
Descriptor Code:
Issued Date:
2.810
03/11/24
Payment Procedures
Rescinds:
Issued:
2.810
07/10/23
1
Central Office
2
The director of schools shall approve all claims for payment prior to their submission to the Board. 1
3
As operating procedure, the director of schools shall present to the chairman of the Board at least monthly
4
a list of bills for payment. The list will be supported by invoices and vouchers.²
5
Individual Schools
6
Schools may obligate themselves for the purchase of equipment, supplies, or services, provided
7
payments are completed by June 30 of the current school year or a plan for future payments has been
8
made by the principal and approved by the Board.
Legal References
Cross Reference
1. TCA 49-2-206(b)(3)
Executive Committee 1.301
2. TCA 49-2-206(b)(5)
Version Date: March 14, 2024
Hickman County Board of Education
Descriptor Code:
Issued Date:
Descriptor Term:
2.900
03/11/24
Student Activity
Rescinds:
Issued:
Funds Management
2.900
07/10/23
1
Individual Schools
2
The activity funds of each school shall include athletic and student organization funds and any other
3
fund belonging to any student group, class, or activity.
4
Whatever the source, all student activity funds shall be under the jurisdiction of the Board and under the
5
specific control of the school principal. Contracts with fund-raising agencies must comply with board
6
policy and be approved in writing by the director of schools. Budget for these accounts shall be
7
submitted by October 1.
8
Principals and/or sponsors who knowingly authorize/allow unapproved fund-raising activities shall be
9
subject to disciplinary action. I
10
Student activity funds shall be deposited in respective school activity accounts. Proper records of
11
receipts and disbursements shall be maintained in accordance with the Tennessee Internal School
12
Uniform Accounting Policy Manual.²
13
Revenue raised for specific purposes must be expended for that purpose, unless otherwise authorized in
14
writing by both the activity group sponsor and the principal.³
15
An annual audit of the account and records of all student activity funds shall be conducted as a part of
16
the audit of all other district funds.
17
Any unencumbered class or activity funds automatically revert to the general activity fund of the school
18
when a class graduates and chooses not to use the funds for a designated purpose or an activity is
19
discontinued.
20
Funds derived from activities sponsored by parent-teacher associations, parent-teacher organizations or
21
other support organizations are not subject to this policy, unless such funds are in sole custody of the
22
school.
5,6
23
COOPERATIVE ACTIVITIES
24
Certain activities which contribute to the general welfare of students do not easily lend themselves to
25
classifications solely as school activities. Other activities by their nature involve cooperative effort with
26
groups outside the student body. The benefits of such student activities shall be preserved if procedures
27
can be established to provide proper accounting funds involved and to ensure substantial adherence to
28
the principals governing students activity finance.
Version Date: March 14. 2024
Student Activity Funds Management
2.900
Legal References
Cross References
1.
Internal School Funds Manual, Sections 4-28
Revenues 2.400
through 29
Deposit of Funds 2.500
2.
TCA 49-2-110(d); Internal School Funds Manual,
Fundraising Activities 2.601
Section 5-2 through 5-9
Accounting System 2.700
3.
Internal School Funds Manual, Section 4-1 through
Audits 2.703
4-3
Gifts 6.710
4.
TCA 49-2-112(a)
5.
TCA 49-2-110(f)
6.
TCA 49-2-601 through 611
Page 2 of 2

## Table 1

|  | Hickman County Board of | Education |  |
| --- | --- | --- | --- |
|  | Descriptor Term: Expenditure of Funds | Descriptor Code: 2.800 | Issued Date: 03/11/24 |
|  |  | Rescinds: 2.800 | Issued: 02/07/22 |

## Table 2

|  | Hickman County Board of | Education |  |
| --- | --- | --- | --- |
|  | Descriptor Term: Payroll Procedures | Descriptor Code: 2.802 | Issued Date: 03/11/24 |
|  |  | Rescinds: 2.802 | Issued: 02/07/22 |

## Table 3

|  | Hickman County Board of | Education |  |
| --- | --- | --- | --- |
|  | Descriptor Term: | Descriptor Code: 2.803 | Issued Date: 03/11/24 |
|  | Salary Deductions | Rescinds: 2.803 | Issued: 02/07/22 |

## Table 4

|  | Hickman County Board of | Education |  |
| --- | --- | --- | --- |
|  | Descriptor Term: Expenses and Reimbursements | Descriptor Code: 2.804 | Issued Date: 03/11/24 |
|  |  | Rescinds: 2.804 | Issued: 05/08/23 |

## Table 5

|  | Hickman County Board of Education |  |  |
| --- | --- | --- | --- |
|  | Descriptor Term: Purchasing | Descriptor Code: 2.805 | Issued Date: 03/11/24 |
|  |  | Rescinds: 2.805 | Issued: 07/10/23 |

## Table 6

| 1 | Routine purchases shall include expenditures for supplies, salaries, and routine expenditures required for |
| --- | --- |
| 2 | the operation of the school system. These expenditures shall be anticipated and provided for in the budget |
| 3 | and will normally be authorized by the Board at the beginning of the fiscal year. The director of schools |
| 4 | or his/her designee shall make all routine purchases without further Board authorization; however, the |
| 5 | Board shall be promptly informed if any substantial variation from budgeted estimates occurs or becomes |
| 6 | necessary. |
| 7 | SPECIAL PURCHASES |
| 8 | Special purchases are those which are not routine and which may or may not be specifically identified |
| 9 | by line item in the budget. Examples of special purchases are all capital expenditures such as for vehicles, |
| 10 | buildings, major contracts, purchases of major equipment, items for long-term use and supplies of an |
| 11 | unusual quantity or nature. All purchases in this category shall require specific prior Board approval on |
| 12 | an item-by-item basis. In its approval, the Board may place constraints on the director of schools |
| 13 | requiring Board evaluation and/or approval at various steps in the procurement process. This will be |
| 14 | determined by the Board on an individual basis depending on the nature of the procurement action. |
| 15 | EMERGENCY PURCHASES |
| 16 | Emergency purchases are those which are necessary to avert hazards which threaten health or safety, to |
| 17 | protect property from damage or to avoid major disruption of educational activities. If within budgetary |
| 18 | limits and deemed essential, emergency purchases may be made by the director of schools. However, if |
| 19 | the purchase is of such significant magnitude as to impact on the integrity of the budget, the chairman |
| 20 21 | shall call a special or emergency meeting of the Board to deal with the matter. In any event, the Board shall be advised promptly of all emergency purchases. |
| 22 | PURCHASING OF SURPLUS PROPERTY |
| 23 24 25 26 | The director of schools and other employees designated by the Board shall be authorized to act for the Board in acquiring federal surplus property through the Tennessee General Services Department for surplus property and in entering into agreements, certifications and covenants of compliance concerning the use of federal surplus property. |
| 27 28 | Further, the director of schools is authorized to purchase any needed items through suppliers approved on the state bid list. |
| 29 | COOPERATIVE PURCHASING³ |
| 30 31 32 | The Board, at its option, will join in cooperative purchasing with other school systems to take advantage of lower prices for bulk purchasing and to reduce the cost involved in bidding whenever such buying appears to be to the benefit of the system. |
| 33 | ONLINE PURCHASING |
| 34 | The Board recognizes that online purchasing may provide opportunities for savings, but extra precaution |
| 35 | should be used to ensure that accounting procedures are followed. Online purchasing shall be permitted |
| 36 | with the following requirements: |

## Table 7

| Legal References | Cross References |
| --- | --- |
| 1. TCA 49-2-206(b)(3); TCA 6-36-115 | Executive Committee 1.301 |
| 2. Internal School FundsManual, Section 4-8 | Credit Cards/Credit Lines 2.8051 |
| 3. TCA 49-2-608 | Purchase Orders and Contracts 2.808 |
| 4. 2 CFR $ 200.403 | Conflict of Interest 5.601 |
| 5. 2 CFR § 200.112 |  |

## Table 8

|  | Hickman County Board of | Education |  |
| --- | --- | --- | --- |
|  | Descriptor Term: & Credit | Descriptor Code: 2.8051 | Issued Date: 12/04/23 |
|  | Debit Cards, Credit Cards, Lines | Rescinds: | Issued: |

## Table 9

|  | Hickman County Board of | Education |  |
| --- | --- | --- | --- |
|  | Descriptor Term: Bids and Quotations | Descriptor Code: 2.806 | Issued Date: 08/05/24 |
|  |  | Rescinds: 2.806 | Issued: 03/11/24 |

## Table 10

|  | Hickman County Board of | Education |  |
| --- | --- | --- | --- |
|  | Descriptor Term: Purchase Orders and Contracts | Descriptor Code: 2.808 | Issued Date: 03/11/24 |
|  |  | Rescinds: 2.808 | Issued: 07/10/23 |

## Table 11

|  | Hickman County Board of | Education |  |
| --- | --- | --- | --- |
|  | Descriptor Term: Vendor Relations | Descriptor Code: 2.809 | Issued Date: 03/11/24 |
|  |  | Rescinds: 2.809 | Issued: 07/10/23 |

## Table 12

|  | Hickman County Board of | Education |  |
| --- | --- | --- | --- |
|  | Descriptor Term: Payment Procedures | Descriptor Code: 2.810 | Issued Date: 03/11/24 |
|  |  | Rescinds: 2.810 | Issued: 07/10/23 |

## Table 13

|  | Hickman County Board of | Education |  |
| --- | --- | --- | --- |
|  | Descriptor Term: Student Activity | Descriptor Code: 2.900 | Issued Date: 03/11/24 |
|  | Funds Management | Rescinds: 2.900 | Issued: 07/10/23 |