Standards of Practice (SPs)

SPs are official guidance documents for DOE employees who administer and manage operations in the public school system. They contain official policies, rules, regulations, and procedures, and are written in alignment with state and federal laws, regulations and rules, and Board of Education policies.

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​About SPs

SPs are produced as a product of Goal 3 of the Strategic Plan — Successful Systems of Support. They are the responsibility of the originating office, and are vetted by relevant unions and the state Attorney General's office.

The finder tool below allows staff and the public to sort among the SPs by office and primary function. Where relevant, results show the primary state and/or federal laws and Board policies that govern the function. (Many SPs provide guidance under several laws, regulations and/or policies, not just one.)

Please note: The SPs are interactive documents that provide links to related resources, including applications, forms and other documents. Many of these resources are meant for employees and are housed on the DOE Intranet; users who access these links will be prompted for a log in. Only DOE employees have access to the Intranet. You can learn more about the DOE Intranet here.​

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Standards of Practice: Office of Fiscal ServicesStandards of Practice: Office of Fiscal Serviceshttp://www.hawaiipublicschools.org/Standards of Practice/SP1000.pdf1000-1634Please see cover page of this document for key information about Hawaii State Department of Education standards of practice regarding the Office of Fiscal Services.GP0|#2582baf4-9f89-468d-ac0d-1d87b620e021;L0|#02582baf4-9f89-468d-ac0d-1d87b620e021|1000 Fiscal Services;GTSet|#dfb1356e-6953-4376-8f52-24dd8dcd4ca8
Student Activity Fund: Description and PurposeStudent Activity Fund: Description and Purposehttp://www.hawaiipublicschools.org/Standards of Practice/SP1900.pdf1900To provide an overview of the purpose of the Non-Appropriated Student Activity Fund.GP0|#2582baf4-9f89-468d-ac0d-1d87b620e021;L0|#02582baf4-9f89-468d-ac0d-1d87b620e021|1000 Fiscal Services;GTSet|#dfb1356e-6953-4376-8f52-24dd8dcd4ca8http://www.capitol.hawaii.gov/hrscurrent/Vol05_Ch0261-0319/HRS0302A/HRS_0302A-1130.htmHRS 302A-1130
Student Activity Fund: Bank AccountsStudent Activity Fund: Bank Accountshttp://www.hawaiipublicschools.org/Standards of Practice/SP1901.pdf1901To provide information and policies about the bank accounts used for Student Activity Funds.GP0|#2582baf4-9f89-468d-ac0d-1d87b620e021;L0|#02582baf4-9f89-468d-ac0d-1d87b620e021|1000 Fiscal Services;GTSet|#dfb1356e-6953-4376-8f52-24dd8dcd4ca8
Student Activity Fund: Accounting SystemStudent Activity Fund: Accounting Systemhttp://www.hawaiipublicschools.org/Standards of Practice/SP1902.pdf1902To provide an overview of the accounting system used for the Non-Appropriated Student Activity Fund.GP0|#2582baf4-9f89-468d-ac0d-1d87b620e021;L0|#02582baf4-9f89-468d-ac0d-1d87b620e021|1000 Fiscal Services;GTSet|#dfb1356e-6953-4376-8f52-24dd8dcd4ca8
Student Activity Fund: Chart of AccountsStudent Activity Fund: Chart of Accountshttp://www.hawaiipublicschools.org/Standards of Practice/SP1903.pdf1903To explain the data elements and structure of the Chart of Accounts for Student Activity Funds.GP0|#2582baf4-9f89-468d-ac0d-1d87b620e021;L0|#02582baf4-9f89-468d-ac0d-1d87b620e021|1000 Fiscal Services;GTSet|#dfb1356e-6953-4376-8f52-24dd8dcd4ca8http://www.capitol.hawaii.gov/hrscurrent/Vol05_Ch0261-0319/HRS0302A/HRS_0302A-1305.htmHRS 302A-1305
Student Activity Fund: Administrators Checklist, Internal ControlsStudent Activity Fund: Administrators Checklist, Internal Controlshttp://www.hawaiipublicschools.org/Standards of Practice/SP1904.pdf1904To provide internal compensating controls for administrators due to the non-segregation of duties by office staff for the cash receipt and disbursement process.GP0|#2582baf4-9f89-468d-ac0d-1d87b620e021;L0|#02582baf4-9f89-468d-ac0d-1d87b620e021|1000 Fiscal Services;GTSet|#dfb1356e-6953-4376-8f52-24dd8dcd4ca8
Student Activity Fund: Collections Receipts DepositsStudent Activity Fund: Collections Receipts Depositshttp://www.hawaiipublicschools.org/Standards of Practice/SP1905.pdf1905To provide an overview on collection procedures for the Non-Appropriated Student Activity Fund, both in the school office and outside the school office.GP0|#2582baf4-9f89-468d-ac0d-1d87b620e021;L0|#02582baf4-9f89-468d-ac0d-1d87b620e021|1000 Fiscal Services;GTSet|#dfb1356e-6953-4376-8f52-24dd8dcd4ca8https://lilinote.k12.hi.us/PUBLIC/ADMINR1.NSF/85255a0a0010ae82852555340060479d/ce09866745fef0500a256760007f34d4?OpenDocumentHAR Title 8 Chapter 32
Student Activity Fund: Bank Reconciliation ProceduresStudent Activity Fund: Bank Reconciliation Procedureshttp://www.hawaiipublicschools.org/Standards of Practice/SP1906.pdf1906To provide an overview of Bank Reconciliation procedures for the Non-Appropriated Student Activity Fund.GP0|#2582baf4-9f89-468d-ac0d-1d87b620e021;L0|#02582baf4-9f89-468d-ac0d-1d87b620e021|1000 Fiscal Services;GTSet|#dfb1356e-6953-4376-8f52-24dd8dcd4ca8
Student Activity Fund: ExpendituresStudent Activity Fund: Expenditureshttp://www.hawaiipublicschools.org/Standards of Practice/SP1907.pdf1907To provide rules regarding expenditure of funds in the Non-Appropriated Student Activity Fund.GP0|#2582baf4-9f89-468d-ac0d-1d87b620e021;L0|#02582baf4-9f89-468d-ac0d-1d87b620e021|1000 Fiscal Services;GTSet|#dfb1356e-6953-4376-8f52-24dd8dcd4ca8http://www.capitol.hawaii.gov/hrscurrent/Vol02_Ch0046-0115/HRS0103D/HRS_0103D-0102.htmHRS 103D-102
Student Activity Fund: Investing Idle CashStudent Activity Fund: Investing Idle Cashhttp://www.hawaiipublicschools.org/Standards of Practice/SP1908.pdf1908To provide an overview on the rules regarding investment of idle cash from the Non-Appropriated Student Activity Fund.GP0|#2582baf4-9f89-468d-ac0d-1d87b620e021;L0|#02582baf4-9f89-468d-ac0d-1d87b620e021|1000 Fiscal Services;GTSet|#dfb1356e-6953-4376-8f52-24dd8dcd4ca8

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