The Superintendent shall prepare an annual budget and submit it with a budget message to the Board not later than April 15.  The budget shall comply in all respects with the limitations imposed by law.  The budget is a detailed annual operating plan expressed in terms of estimated revenues and expenses, stated in financial terms, for conducting programs and related services in the school system.  The budget is a forecast of the projected cost of implementing the goals, objectives, and policies of the Board, as well as any needed improvements in programs and support services planned by the Board.  The annual budget process and the resulting budget should serve as a means to improve communication within the school organization and between the school system and the citizens of the school community. 

A.  Program Budgeting System

The continuing central focus of the Board is to improve the learning performance of individual students. Current levels of achievement will be assessed in comparison to goals and objectives to identify needs or problem areas requiring adjusted allocation of resources.  Resources will be allocated to areas of greatest need.  The performance of programs will be evaluated during the budget year to provide a base for subsequent budget development.

B.  Budget Preparation Procedures 

Budget planning shall be an integral part of program planning so that the budget may effectively express and implement all programs and activities of the school system. Budget planning shall be a year-round process involving broad participation by administrators, teachers, other personnel throughout the school system, and citizens.

C.  Budget Display

On the same day that she/he submits the budget to the Board, the Superintendent shall file a copy of it in her or his office where it shall remain available for public inspection until the budget resolution is adopted.

D.  Budget Hearings

The Board shall hold at least one public hearing on the proposed budget prior to final action.

E.  Budget Submission to County Commissioners

Upon receiving the budget from the Superintendent and following the public hearing authorized by law, the Board shall consider the budget, make such changes therein as it deems advisable, and submit the entire budget as approved by the Board of Education to the Board of County Commissioners not later than May 15 or such later date as may be fixed by the Board of County Commissioners.

F.  Commissioners’ Budget Action

The commissioners shall complete action on the school budget on or before July 1, or such later date as may be agreeable to the board of education. The commissioners shall determine the amount of county revenues to be appropriated in the county budget ordinance to the school system for the budget year. The Board of County Commissioners may, in its discretion, allocate part or all or its appropriation by purpose, function, or project as defined in the uniform budget format.

G.  Resolution of Budget Dispute

Resolution of disputes between the Board and the commissioners shall be accomplished in accordance with law.

H.  Adoption of Budget Resolution

Adoption of the budget resolution shall be in accordance with the provisions of state law.  After the Board of County Commissioners has made its appropriations to the school system, the Board of Education shall adopt a budget resolution making appropriations for the budget year in such sums as the Board deems sufficient and proper.  The budget resolution shall conform to the uniform budget format established by the State Board of Education.

I.  Budget Transfers and Amendments

Budget transfers or amendments to the budget resolution, when deemed necessary by the administration or the Board, shall be carried out in accordance with the provisions of state law and provisions of the adopted budget resolution.

J.  Interim Budget

In case the adoption of the budget resolution is delayed until after July 1, the Board shall make interim appropriations for the purpose of paying salaries and the usual ordinary expenses of the school system for the interval between the beginning of the fiscal year and the adoption of the budget resolution. Interim appropriations so made and expended shall be charged to the proper appropriations in the budget resolution.