The policies and procedures of the Office of Special Finance are embedded in the goals of its three divisions. As the Special Finance office seeks to support the function of the Chief Financial Office and help maintain it’s financial fiscal responsibility, our policy lends itself to the guidelines of the Pennsylvania Department of Education for meeting the Medicaid requirements through the Access program; the division of Child Accounting we will make payments to outside school districts according to the Public School code to continue facilitating the education of Philadelphia students through electronic notification and follow-up procedures; and Treasury Operations must sustain the SD depository needs for the fluid cash requirements of each sector. In regard to debt issuance, the District adheres to the Local Unit Government Debt Act and all Pennsylvania public school code regulations.