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 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 intra-fund 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  
Amended 09-09-19 38411