DB - District Budget

Code: DA
Adopted: 8/13/97

Budget Officer

The district budget will serve as the financial plan of operation for the district and will include estimates of expenditures for a given period and purpose and the proposed means of financing the estimated expenditures.

The district budget will be prepared in full compliance with Local Budget Law.  The Board will designate a budget officer who will work under the direction of the superintendent to prepare the budget document as provided by law.

Budgeting System

The district’s budgeting system will be in accordance with federal and state laws, regulations and locally adopted procedures.

Fiscal Year

The fiscal year will extend from July 1 to June 30 inclusive.

Budget Calendar

The Board will annually adopt a budget calendar which identifies dates and deadlines required for the legal presentation and adoption of the budget.

The superintendent will prepare and recommend a proposed calendar for Board approval.  The calendar will identify dates and activities to include those needed to comply with state law.

Budget Priorities

Priorities, parameters and projections will be established by the Board to provide direction to the superintendent and staff to develop the budget.

Budget Preparation

The superintendent has the overall responsibility for budget preparation and will develop such procedures necessary to ensure that the proposed budget reflects all areas of district operation.

The superintendent and administrative staff will establish budget priorities for the district as directed by the Board and will make appropriate recommendations related to those priorities to the Board and budget committee.

The superintendent will deliver the budget message and actual budget document to the budget committee when the message and budget have been completed and are ready for presentation.

Budget Hearing

After the budget document has been approved by the budget committee, a public hearing will be held regarding the budget document.  The date, time and place will be determined by the Board.  At the hearing, any person may comment on any item in the budget document.

Budget Adoption Procedures

After the public hearing on the budget and any modifications of the budget deemed necessary as a result of that hearing, the Board will approve the proper resolutions to adopt and appropriate the budget.  The Board will further make and declare the tax levy amount for each fund.

The Board will adopt a resolution authorizing the superintendent or designee to certify the levy to the county assessor for the ensuing school year.

Budget Implementation

The budget, as adopted by the Board, becomes the financial plan of the district for the coming year.

The superintendent and staff are authorized to make expenditures and commitments in accordance with the policies of the Board and the adopted budget.

The superintendent will make the Board aware of any substantial changes in expected revenues or unusual expenditures so the Board may adjust the budget, if necessary.

Legal Reference(s)
ORS 294.305 - 294.565
ORS 328.542 - 328.565
Cross Reference(s)