612.  PURCHASES NOT BUDGETED - Pg.

612.  PURCHASES NOT BUDGETED

1.        Purpose

The laws of the state and the interests of the community require fiscal responsibility by the Board in the operation of the District. Appropriate fiscal controls shall be adopted to ensure that public funds are not disbursed in amounts in excess of the appropriations provided to the District.

2.        Authority

        SC 609, 666, 687

When funds are not available for a proposed appropriation, a legal transfer from one class of expenditure to another may be made by the Board, upon request of the Superintendent and recommendation of the Business Manager, in the last nine (9) months of the fiscal year if it is apparent that the necessary surplus funds do exist in another appropriation, the procedures specified in the Pennsylvania School Code are followed, and it can be demonstrated that the proposed expenditure would be educationally warranted in the current fiscal year.

In the event of emergency, which exists whenever the time required for the Board to act in accordance with regular procedures would endanger life or property or threaten continuance of existing school classes, a purchase order may be authorized by the Business Manager.

When budgeted funds are allocated on a building basis, the total amount budgeted may not be exceeded without prior approval of the Board.

Any expenditures in excess of appropriation made in conformance with this policy shall be reported to the Board at the next meeting, with a recommendation of funds to be transferred to cover said purchase.

3.        Delegation of         Responsibility

The Business Manager shall report to the Superintendent regarding the legality of all expenditures. The Superintendent shall certify that all expenditures recommended for approval each month are legal expenditures.

School Code

609, 666,

687

Board Policy

611

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