Decatur County Community Schools
Bylaws & Policies


The Corporation's operation and educational plan is reflected in its budget. Each year, the School Board will cause to have prepared and then review and approve the General Fund, Transportation Fund, School Bus Replacement Fund, Capital Projects Fund, Special Education Preschool Fund, Debt Service Fund, and the Rainy Day Fund, which constitute the budget of the Corporation.

The Board, by resolution, will establish a "rainy day fund" as a part of its budget preparation process. Transfers to the rainy day fund may be made at any time before the last day of the Corporationís fiscal year. The adoption resolution must specify the purposes of the fund as well as the sources of funding for the fund. The rainy day fund is subject to the same appropriation process as other funds for which taxes are raised. The Board may not transfer more than ten percent (10%) of its annual budget for that year to its rainy day fund.

The budget shall be designed to carry out Corporation operations in a thorough and efficient manner, maintain Corporation facilities properly, and honor continuing obligations of the Board.

The proposed budget requires review by the Board prior to approval; once adopted, the budget deserves the support of all members of the Board regardless of their position before its adoption.

The Board directs the Superintendent to present the budget to the Board, along with all available information associated with each Fund, in sufficient time for proper review and discussion and in compliance with Indiana Code.

When presented to the Board for review and/or adoption, the proposed Budget shall include, as appropriate:

 A.the proposed expenditure in each financial category for the ensuing year;

 B.the sources and amounts in each financial category for the ensuing year;

 C.the anticipated cash balance at the end of the current year; appropriations resolution.

I.C. 21-2-11-2 et seq., 21-2-11.5-2 et seq., 21-2-15
I.C. 36-1-8-5