Budget > Development/Management

Budget Development
Each year the district establishes a budget development and budget review schedule. The process begins in December with an assessment of district facilities and distribution of a per pupil allocation to each of the building principals. In January the schools' staffing needs are reviewed and also a budget is developed for capital/maintenance projects based on each school's needs. The requests are reviewed and compiled by the business office staff. The initial budget draft is then reviewed by the district cabinet, comprised of the Superintendent, Assistant to the Superintendent/Pupil Services, Director of Human Resources, Directors of Elementary and Secondary Education, and the Director of Business Affairs. Each building principal must present and justify budget requests to the district cabinet. Requests are modified based on the total budget impact, district priorities, and district goals and objectives. Changes are made with the input of other district staff. A revised document is then developed and reviewed in four sections at four finance committee meetings which are advertised as budget meetings encouraging community input.

Changes that result from the finance committee meetings are processed and a tentative budget is recommended by the finance committee for board approval. The tentative budget in its entirety is then reviewed by the finance committee with a recommendation to the board for final budget adoption.

Each year during the budget development process, appropriate district staff review each line item request for appropriateness and it's cost effectiveness in accomplishing district goals and objectives.

Budget Management
The budget is managed through a decentralized accounting system where over 2,000 accounts are distributed between fifteen administrators having budget responsibility. These administrators receive printouts from the business office at least monthly to update them on the financial position of each of their accounts. The district’s requisition/purchase order software alerts users if available/unencumbered budget amount is not sufficient to cover the requisition being entered. Budget transfer requests must be approved at the district office level if the requisition is to be processed further. In addition, transactions and periodic reports are reviewed by district administration to assure that accounts are not overspent without necessary justification. It is the administrator’s decision as to items which merit purchase and inclusion in budget requests. Budget reductions, when necessary, are prioritized by these administrators and then further by the central office administrative staff. The administrative staff maintains effective control over the district's assets as evidenced at the end of each of the past five years, when budget accounts have gone underspent in most categories, thus adding to a growing fund balance in the General Fund.