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Our mission is to graduate 100 percent of our students, college and career ready.

3025 Financial Management Goals/Priority Objectives

A system of sound financial planning and management will be utilized to assure that the district’s objectives are addressed and that funds are expended in accordance with plans expressed through the Board of Education budget. The financial management system components include:


The planning process should include regular review of the district’s policies, objectives and the approaches to be used in achieving those objectives. Good financial planning includes a review of concepts, ideas, problems, constraints, approaches and systems during the school year before dollar amounts are established in the budget.



The budget is the expression of the plans of the Board of Education in financial terms. The district will express

those plans through the three main budgets:

A.      General Fund

B.      Building Fund

C.      Child Nutrition Fund



A budget, once approved by the Board of Education, is considered a statement, in financial terms, of the operational plans for the district. Therefore, a system of fiscal control must be established to govern the administration of the budget and the receipt and expenditure of funds. Implementation and control will be governed by the following provisions:

A.      The Superintendent, Chief Financial Officer or designee has authority to authorize expenditure or transfer of funds within the limit of an adopted budget, in conformity with Board of Education policy and procedures and legal requirements.

B.      The Superintendent, Chief Financial Officer or designee will establish procedures which clearly delegate authority to expend funds within each budget fund and project, establish accountability for those expenditures and outline methods of control.

C.      Expenditures from any fund will be for the purposes indicated in the fund budget, unless variation is authorized by the Superintendent or Chief Financial Officer. No individual or group delegated budget authority and accountability for a fund, project, program or portion thereof will expend funds beyond the budget for that account without the authorization of the Superintendent, Chief Financial Officer or designee.

D.      A fund deficit will not be permitted on the state final OCAS data submission of expenditures and revenues report.

E.       The Board of Education will be provided with a financial report at least annually, or more frequently if requested by any Board member, which provides summary information on the budget by expenditure objects and revenue received.

F.       The Board of Education will have full access to financial information as required.

G.      The Superintendent, Chief Financial Officer or designee has authority to oversee and approve placement of monies and year-end accruals in the proper fund with appropriate audit trails.


Revised 6/10/96

Revised 12/14/98

Revised 12/13/99

Revised 1/13/03

Revised 12/13/04

Revised 12/10/07

Revised 11/8/10

Revised 12/14/15