602. BUDGET PLANNING - Pg.
602. BUDGET PLANNING
SC 433, 601, 664,
The budget shall be designed to reflect the Board's goals and objectives concerning the education of District students. Therefore, the budget shall be organized and planned to ensure adequate understanding of the financial needs associated with program support and development. The financial requirements of District programs shall be reviewed on a continual basis.
A system of budgeting has been adopted for use in the Governor Mifflin School District. The budgeting system shall be supported by an accounting structure organized and operated on a fund basis with a self-balancing set of accounts.
3. Delegation of Responsibility
The Superintendent shall determine the manner in which the annual District budget is to be compiled and issue instructions to the staff. S/He shall also establish a time schedule for the preparation of the budget to be known as the "budget calendar."
Each principal shall, with the assistance of his/her teachers and department chairs, prepare an estimate of his/her school needs and submit the estimate to the Superintendent as per deadlines established by the budget calendar.
To meet the objectives of this policy, the Board directs the Superintendent to: