Prior to certification of the budget, the board will review the projected revenues and
expenditures for the school district and make adjustments where necessary to carry out the
education program within the revenues projected.

A budget for the school district shall be prepared annually for the board's review. The budget
shall include the following:

the amount of revenues from sources other than taxation;

the amount of revenues to be raised by taxation;

an itemization of the amount to be spent in each fund; and,

a comparison of the amount spent and revenue received in each fund for like purposes in the two prior fiscal years.

It shall be the responsibility of the Superintendent to prepare the budget for review by the board
prior to the April 15 deadline each year.

Prior to the adoption of the proposed budget by the board, the public shall be apprised of the
proposed budget for the school district. Prior to the adoption of the proposed budget by the
board, members of the school district community shall have an opportunity to review and
comment on the proposed budget. A public hearing for the proposed budget of the board shall
be held each year in sufficient time to file the adopted budget no later than April 15.

The proposed budget filed by the board with the board secretary and the time and place for the
public hearing on the proposed budget shall be published in a newspaper designated for official publication in the school district. It shall be the responsibility of the board secretary to publish
the proposed budget and public hearing information at least 10 but no more than 20 days prior
to the public hearing.

The board shall adopt and certify a budget for the operation of the school district to the county
auditor by April 15. It shall be the responsibility of the board secretary to file the adopted and
certified budget with the county auditor and (the Iowa Department of Management).

The board may amend the budget for the fiscal year in the event of unforeseen circumstances.
The amendment procedures shall follow the procedures for public review and adoption of the
original budget by the board outlined in these policies.

It shall be the responsibility of the superintendent and the board secretary to bring any budget
amendments necessary to the attention of the board to allow sufficient time to file the
amendment with the county auditor no later than May 31 of each year.

Legal Reference: Iowa Code §§ 24; 257; 279.8; 297; 298; 618 (2013).

Cross Reference: 214 Public Hearings

703 Budget

704 Revenue

705 Expenditures

Approved     1/10/72                  Reviewed     08/17/2022                   Revised     4/09/01              

 

The budget of the school district shall be the authority for the expenditures of the school district
for the fiscal year for which the budget was adopted and certified. It shall be the responsibility of
the superintendent to operate the school district within the budget.

Legal Reference: Iowa Code § 24.9 (2013).

Cross Reference: 703 Budget
                             704 Revenue

 

Approved     1/10/72                  Reviewed    08/17/2022                   Revised     4/09/01