| The Board considers the preparation of an annual budget to
be one of its most important responsibilities because the budget is the
financial reflection of the educational plan for the district. The budget
shall be designed to carry out that plan in a thorough and efficient manner
and to maintain the facilities and honor the obligations of the district.The
budget should be studied by each member of the Board during its preparation,
but once adopted, it deserves the support of all members of the Board regardless
of their position when adoption was voted.In order to ensure adequate time
for the preparation and review of the proposed budget, the Board requests
that the Superintendent presents to the Board all available information
associated with the budget 90 days prior to the end of the fiscal year.The
budget should evolve primarily from the needs of the individual schools
and programs as expressed by the building principals, the Superintendent
and central administration and be compatible with district goals and long
range plans.When presented to the Board for review, the budget shall contain
the proposed revenue and expenditure in each financial category for the
ensuing school year, the current budget in each financial category and an
estimate of the revenue and expenditure in each financial category for the
current school year, an estimate of the pupil population for the coming
school year by grades, the amount of surplus anticipated at the end of the
current school year. |