Business includes the essential matter of public school finance, as well as a number of other highly regulated and complex issues critical to school district operations, such as budgeting, purchasing, construction, safety, and technology. School board policies regarding business topics are found in the TASB Policy Manual at the codes beginning with the letter "C."

Budgeting and Accounting

Resources related to budgeting, use of public funds, auditing, and financial accountability.

Finance, Taxation, and Revenue

Resources related to public school finance and revenue sources, including taxation, bonds, loans, grants, and investments.

Facilities and Construction

Resources related to maintenance of buildings, grounds, and equipment; buying, selling, and leasing real estate; school construction; and facilities standards for new construction and renovation.

Purchasing and Property

Resources related to the purchase, sale, lease, and disposal of school district equipment and other tangible property.

Records Management

Resources related to records retention and destruction.


Resources related to diverse technology topics affecting school districts, including website accessibility, required web postings, student devices, robocalls, and cybersecurity.

Liability and Insurance

Resources related to school district risk management issues.

Safety and Emergency Management

Resources related to school safety, including school safety committees, required safety audits, and school security personnel; and emergency management, including multihazard emergency operations plans and emergency equipment and procedures.


Resources related to school district transportation.