Policy Information
Series Regulations - Regulations

BUDGET PLANNING AND DEVELOPMENT
Policy # 5110R

The budget reflects the educational aims of the Marcus Whitman Central School District. This means that items placed  in the budget should  be a direct  reflection  of the educational  aims of the people of the District as determined  by the Board of Education.  As Chief Executive  Officer of the Board of Education, the Superintendent has the basic responsibility for the preparation of the proposed annual   budget.   However,   the   budget-making   process   must   involve   other   administrators   and employees. The general procedure to be followed in preparing the proposed annual budget will be:

 

School Business Official

 

1)      The School Business Official  shall be responsible  for the preparation  of the final copy of the proposed budget for presentation to the Board of Education by the Superintendent.


2)     Although he/she shall not be charged with the assignment of specific items in the budget, unless those items are within the scope of his/her direct responsibility, he/she shall scrutinize each item and offer his/her advice to the Superintendent regarding each item.

 

3)     The School Business Official shall be responsible  for the assignment of items in the proposed budget to the proper budget category.

 

4)      The School Business Official will submit budgetary requests in the categories for which he/she is directly responsible to the Superintendent.

 

Preparation of Budget

 

1)     All budgetary requests from all administrators, and from any other sources, shall be submitted to the Superintendent as outlined in the District's budget planning booklet.

 

2)      All budget requests will be carefully reviewed by the Superintendent with the assistance of the School Business Official.

 

3)     A draft budget, including  a Tax Exemption  Report,  will be available  for Board of Education review by April 1.

 

4)      The Board will hold the necessary number of work sessions to discuss the budget proposal with a view to having a Board approved budget available for review by District residents in accordance with time frames as enumerated in law.

 

5)     A budget hearing must be held not less than seven (7) nor more than fourteen (14) days prior to the Annual District  meeting  and Election  at which the budget vote will occur. The proposed budget must be completed at least seven (7) days prior to the budget hearing at which it is to be presented.

 6)      Copies of the proposed annual operating budget for the succeeding year to be voted upon may be obtained by any District resident, on request, in each District school building during certain designated hours on each day other than a Saturday, Sunday or holiday during the fourteen (14) days immediately preceding the Annual District Meeting and Election.

 

7)     All Marcus Whitman  Central  School District  budgets which are submitted  for voter approval must be presented in three (3) components to be voted upon as one (1) proposition: a program component, an administrative component, and a capital component. The law prescribes the types of  items  to  be included  in  each  component  and  further  prescribes  that  all  relevant  costs  be included in each component.

 

8)     Additionally,  the District  will prepare and append  to copies of the proposed  budget, a School District  Report  Card  and  Property  Tax  Report  Card,  pursuant  to  the  Regulations  of  the Commissioner  of  Education,  referencing  measures  of  academic  and  fiscal  performance.  A detailed statement of the total compensation to be paid to various administrators as enumerated in law and/or regulation will also be appended to copies of the proposed Budget.

 

9)     All  budget  documents  for  distribution  to  the  public  will  be  written  in  plain  language  and organized   in  a  manner  which  best  promotes   public  comprehension   of  the  contents.  The documents must be complete and accurate and contain sufficient detail to adequately inform the public regarding such information as mandated by law and/or regulation.

 

Early Placement of Orders

 

Bids may be received and orders placed with suppliers prior to public approval of the budget provided the following clause, or its equivalent, is inserted in requests for bids and all purchase orders:

 

"Bids received and orders placed on the following year's budget prior to approval of such budget by the voters are subject  to the approval of the budget at the annual meeting. In the event of non­ approval of the budget by the public, any orders placed will not be binding upon the Marcus Whitman Central School District."

 


Adoption Date: 9/1/2012
Regulations - Regulations