Policy 801.1 - Planning The Budget


Preparation of an operating plan shall be a continuous process of study and deliberation by the Superintendent, Board of Directors, the administrative staff, the faculty, and citizens of the school district. 

Prior to certification of the budget, the board will review the projected revenues and expenditures for the school district and make adjustments where necessary to carry out the education program within the revenues projected. 

A budget for the school district shall be prepared annually for the board's review. The budget shall include the following:

• the amount of revenues from sources other than taxation; 
• the amount of revenues to be raised by taxation; 
• an itemization of the amount to be spent in each fund; and,
• a comparison of the amount spent and revenue received in each fund for like purposes in the two prior fiscal years. 

It shall be the responsibility of the Superintendent to prepare the budget for review by the board prior to the April 15 deadline each year. 

Prior to the adoption of the proposed budget by the board, the public shall be apprised of the proposed budget for the school district. Prior to the adoption of the proposed budget by the board, members of the school district community shall have an opportunity to review and comment on the proposed budget. A public hearing for the proposed budget of the board shall be held each year in sufficient time to file the adopted budget no later than April 15. 

The proposed budget filed by the board with the board secretary and the time and place for the public hearing on the proposed budget shall be published in a newspaper designated for official publication in the school district. It shall be the responsibility of the board secretary to publish the proposed budget and public hearing information at least ten days prior to the public hearing. 

The board shall adopt and certify a budget for the operation of the school district to the county auditor by April 15. It shall be the responsibility of the board secretary to file the adopted and certified budget with the county auditor and other proper authorities. The adopted certified budget shall be considered as the authority for all expenditures to be made during the fiscal year. Any expenditures to be made that exceeds the adopted certified budget shall be made only in accordance with procedures specified in the Code of Iowa.

The board may amend the budget for the fiscal year in the event of unforeseen circumstances. The amendment procedures shall follow the procedures for public review and adoption of the original budget by the board outlined in these policies.

Modified: 11/19/07
Reviewed: 08/21/95; 01/18/99; 11/05/07; 04/08/13 

Legal References: IA Code 24; 257; 297; 298 (1993).

Cross Reference:
Series 801 Budget
Series 802 Income
Series 803 Expenditures
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