3358:14-9-03. Reserve funds

Latest version.

(A) The board of trustees shall establish all reserve fund accounts, priorities of reserve fund accounts, and purpose of reserve fund accounts.

(B) The board of trustees shall designate the funds to be transferred into the reserve fund accounts from other funds.

(C) The board of trustees shall approve all expenditures from reserve fund accounts by way of approval of the college operational budget or special board approval outside of the normal budgeting processes.

Effective: 3/16/2015
Promulgated Under: 111.15
Statutory Authority: 3358
Rule Amplifies: 3358

                    
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