|Britton Deerfield School District|
6220 - BUDGET (APPROPRIATIONS) PREPARATION
The budget is formulated under the direction of the Superintendent using a cooperative budgeting system in which the principals and department supervisors develop throughout the year, a list of items for implementing the instructional program, and/or for day-to-day operations in their schools/departments that they wish to include in the next budget. Prior to the start of the budget preparation process, the Superintendent will prepare a Timetable for Budget Preparation by which the preparation, review, and approval will take place.
At the beginning of each budget year, the Superintendent and Business Manager will estimate the costs of District-wide operations such as staff, building maintenance, transportation, capital improvements, etc., and determine the allocation for each school as well as the total allocation for each operating department.
|A.||These will be entered on a spread sheet and distributed to each principal/department supervisor with the discretionary allocation highlighted along with the parameters and constraints they are to use in developing spending plans for the coming year.|
|B.||Each principal is to review the current year's budget (appropriations) to determine whether the allocations for the current year are being used effectively and whether changes need to be considered when making allocations for the coming year.|
|C.||If the assigned allocations are an increase over the previous year, each principal, as the budget manager for his/her school, will, in collaboration with the staff, allocate the increase in ways that will best accomplish the school's instructional goals. All increases as well as all changes in percentages of the allocation from the previous year are to be justified in terms of the effect on the accomplishment of the school's instructional goals.|
|D.||If there is a decrease in per student allocation, the principal and staff are to apportion the decreases among the discretionary categories and justify the apportionment in terms of impact on accomplishing the school's instructional goals.|
|E.||When the allocations have been completed, the school's/department's proposed budget is to be submitted to the Superintendent for review and inclusion in the total budget.|
|F.||The Superintendent, in collaboration with the administrative team, shall make a compilation of the budget requests and determine how any increase in revenues will be allocated.|
The completed tentative budget shall contain:
|A.||the amount budgeted for proposed expenditures by funds, functions, and object;|
|B.||the corresponding amounts budgeted by fund, function, and object that were actually expended during the last completed fiscal year and anticipated to be expended during the current fiscal year;|
|C.||all revenues anticipated for the ensuing fiscal year classified as to funds and sources of income, including only those revenues which can be reasonably anticipated and excluding contingency revenues.|
The proposed expenditures and anticipated revenues in the budget shall be supported by explanatory schedules or statements of sufficient detail to judge the validity thereof, including a statement which shall summarize the aggregate of revenues, appropriations, assets, and liabilities of each fund, in balanced relations.