BP 3100
Business and
Non-Instructional Operations
Budget
The
Governing Board accepts responsibility for adopting a sound budget that is aligned
with the district's vision, goals and priorities. The district budget shall guide
administrative decisions and actions throughout the year and serve as a tool
for monitoring the fiscal health of the district.
The
district budget shall show a complete plan and itemized statement of all
proposed expenditures and all estimated revenues for the following fiscal year,
together with a comparison of revenues and expenditures for the current fiscal
year. The budget shall also include the
appropriations limit and the total annual appropriations. (Education Code 42122)
Single
budget adoption process
The
Superintendent or designee shall establish an annual budget development process
and calendar in accordance with the single budget adoption process described in
Education Code 42127.
The
Superintendent shall oversee the preparation of a proposed district budget for
approval by the Board and shall involve appropriate staff at all levels in the
development of budget projections.
The
Board encourages public input in the budget development process and shall hold
public hearings and meetings in accordance with law.
The
Superintendent or designee may appoint a budget advisory committee, composed of
members of the community and staff, to provide recommendations to the
Superintendent during the budget development process. Duties of the committee shall be clearly
defined and communicated to all members.
In
order to provide guidance in the development of the budget, the Board shall
annually establish budget priorities based on identified district needs and
goals and on realistic projections of available funds. The Board also shall
establish budget assumptions or parameters which may take into consideration
the district goals and priorities; the past, current and future fiscal
obligations of the district, stability of funding sources, enrollment trends,
legal requirements and constraints, anticipated increases and/or decreases in
the cost of services and supplies, use of one-time resources, categorical
program requirements, and any other factors necessary to ensure that the budget
is a realistic plan for the district revenues and expenditures.
The
Board shall establish and maintain a general fund reserve for economic
uncertainty that meets or exceeds the requirements of 5 CCR 15443.
Prior
to adopting the budget, the Board shall conduct a first-tier review, and if
necessary a second-tier review, to ensure that the budget meets standards and
criteria adopted by the State Board of Education. (Education Code 33127)
The
Superintendent or designee shall ensure that the district budget is clearly
presented and effectively communicated to the Board, staff, and public. He may adopt or supplement the state-required
budget format as necessary for these purposes.
Whenever
revenues and expenditures change significantly throughout the year, the
Superintendent or designee shall recommend budget amendments to ensure accurate
projections of the district's net ending balance. Budget amendments may be submitted for Board
approval when final figures for the previous year budget are available,
collective bargaining agreements are made, expenditures or reserves must be
decreased due to a decline in district income, increased revenues or
unanticipated savings are made available to the district, program proposals are
significantly different from those approved during the budget adoption, and/or
other significant changes occur and impact budget projections.
Legal
Reference:
Education Code
33127 Development of standards and
criteria for local budgets and expenditures
33128 Standards
and criteria
33129 Standards
and criteria; use by local agencies
35035 Powers and duties of superintendent
35161 Powers and duties, generally, of
governing board
42103 Public hearing on proposed budget; requirements
for content of proposed budget; publication of notice of hearing
42103.3 Public budget information; CDE
sampling and suggested improvements
42120-42129Budget
requirements
42132 Resolutions identifying estimated
appropriations limit
42602 Use of unbudgeted funds
42610 Appropriation of excess funds and
limitation thereon
45253 First year budget of personnel
commission
45254 First year budget of personnel
commission
Government Code
7900-7914 Expenditure limitations
Code of Regulations, Title 5
15440-15452Criteria
and standards for school district budgets
15467-15479Criteria
and standards for county office of education budgets
Adopted:
Revised: