Policies and Regulations NEPN Code: DBC

Fiscal Management
Budget Planning

The annual budget shall be based upon the prioritized needs of the School District and the reasonable needs of the community in relation to the financial ability of the District to support its schools.

In formulation of the budget, all expenditure items shall be considered in their relationship to the total school program.

Requests for major building improvements/repairs, as well as major changes in educational programs, shall be submitted in connection with the annual budget requests. If an emergency arises, requests, along with budget impacts caused by the emergency, shall be placed before the School Board for decision at that time.

The Superintendent, in conjunction with the Business Manager and the Assistant Superintendents, shall prepare and submit to the Board the proposed allotments of personnel as part of the District budget process prior to the adoption of the tentative budget.


Legal References:

13-8-1 School board defined
13-8-39 Management of schools by board - General powers
13-10-2 General power of school board to employ personnel
13-11-2 Adoption of annual school budget - Publication - Levy - Changes in budget
13-11-3 Report of levy to county auditor - Spread against property and district


Policy   Board Action (formerly 3110)
Adopted: 05-28-68    
Amended: 05-10-76    
Amended: 03-22-99 29291  
Amended: 01-09-06 34304  
Reviewed: 10-25-10 35862  
Reviewed: 09-22-14 37011  
Reviewed: 09-09-19 38411