603. BUDGET PREPARATION - Pg.
603. BUDGET PREPARATION
The Board considers preparation of an annual budget to be one of its most important responsibilities because the budget is the financial reflection of the District's educational plan. The budget shall be designed to support the educational plan in a comprehensive and efficient manner, to maintain District facilities, and to honor district obligations.
The Board recognizes its obligation to the taxpayers to approve only those expenses reasonably required to provide an educational program suitable to the needs and goals of this District and its students.
3. Delegation of Responsibility
SC 601, 687
In order to ensure adequate time for preparation and review of the proposed/preliminary budget, the Board directs the Superintendent to present to the
Board all available information associated with the budget at least ninety (90) days prior to the primary election.
In preparing the budget, the responsible administrator shall set general priorities for expenditures for:
As a component of budget preparation, the Business Manager shall notify the Board of the appropriate Index to be used in limiting tax increases for the budget year.
When presented for Board review, the proposed/preliminary budget shall contain:
School Code – 24 P.S. Sec. 601, 687
Taxpayer Relief Act – 53 P.S. Sec. 6926.301 et seq.
Board Policy – 604