Policies and Regulations NEPN Code: DBJ

Fiscal Management
Budget Transfers

  1. A director may make budget transfers in the amount of $1,000 to $10,000 with appropriate administrative approval.
  2. A budget transfer in excess of $10,000 to or from any one account shall have prior School Board approval.  The Board shall be provided with complete information regarding the funds available, the proposed expenditure, and reserves.
  3. A budget transfer which shifts resources from a salary budget account to a non-salary budget account shall have Board approval.
  4. To maintain the integrity of the adopted budget, only intrafund transfers will be allowed.

Operating Transfers

All non-budgeted operating transfers of $10,000 or more must be approved by the Board.


Legal References:

13-16-1 Sources of school district funds
13-16-2 Types of funds enumerated
13-16-26 Transfers between school district funds


Policy   Board Action (formerly 3160)
Adopted: 05-28-68    
Amended: 05-10-76    
Amended: 08-14-95 28225  
Amended: 01-09-06 34304  
Reviewed: 10-25-10 35862  
Reviewed: 09-22-14 37011