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

3050 Annual Budget

The annual operating budget is the financial plan for the operation of the district. It provides the framework for both expenditures and revenues for the year and translates into financial terms the educational programs and priorities for the district.

The Superintendent and/or Chief Financial Officer will assume responsibility for preparing the annual school budget for presentation to, and review by, the Board of Education.

The Superintendent and/or Chief Financial Officer will receive input from administrative personnel to identify the budgetary needs of the district. Administrative personnel are expected to confer with their staff in obtaining budgetary requests and information on requirements.

After a proposed budget has been developed for each responsibility center, the Superintendent and/or Chief Financial Officer will coordinate the requests and present a recommended budget to the Board of Education for a review.

The Board of Education expects its administrative staff to operate the school system within the budget amounts established for their particular department, school, project and/or grant.

Budget categorical information will be prepared and approved according to the State School District Budget Act Guidelines or as per the Estimate of Needs Budget Guidelines as indicated and below:



A.      Temporary Appropriation:

The Board of Education of the district shall present to the County Excise Board a Temporary Appropriation application in July, or before, for the General Fund and Building Funds. Warrants and/or checks may be drawn against the temporary appropriations pending action by the Excise Board upon the annual Estimate of Needs and budget of the district for the fiscal year. The amount that may be appropriated by such temporary appropriations shall in no event exceed the entire amount which the Board of Education of the district making the application estimates will be available for the entire fiscal year. Any such temporary appropriations so approved by the Excise Board shall, when the annual budget for the district is finally approved, be merged with the annual appropriations for the same purposes, and any warrants and/or checks which have been, in the meantime, drawn against such temporary appropriations shall be charged against the final approved annual appropriations of the district for the said current fiscal year.

B.      Estimate of Needs:

The Board of Education shall meet prior to September 30 of each year and shall make, in writing, a financial statement showing the true fiscal condition of the district as of the close of the previous fiscal year ended June 30 and, prior to October 1, shall make a written, itemized statement of estimated needs and probable income from all sources including ad valorem tax for the current fiscal year for the General, Building and Child Nutrition Funds. Such financial statement shall be supported by schedules or exhibits showing, by fund source of revenue and function, the amount of all receipts and disbursements, respectively, and shall be sworn to as being true and correct. The statement of estimated needs shall be itemized by fund and function: (a) the several amounts necessary for the current expense of the district; (b) the amount required by law to be provided for sinking fund purposes; (c) the probable income that will be received from all sources, including interest income and ad valorem taxes; and, shall be detailed in form and amount so as to disclose the several items for which the Excise Board is authorized and required to approve estimates and make appropriations. The Estimate of Needs financial publication sheet for the district shall be published in one issue in a legally qualified newspaper of general circulation therein. The financial statement and estimates shall be filed with the County Excise Board on or before October 1 of each year. The Superintendent or designee is allowed to deviate from the annual budget policy if state law changes or if the Board of Education elects to adopt the alternative budget method.

The Board of Education authorizes the Superintendent, Chief Financial Officer or designee to complete forms 307 or 150 to apply for a supplemental appropriation if the funds received during the fiscal year are in excess of original Excise Board appropriation.

1.       Form 307: Request for approval of state aid and/or federal funds. Requires county clerk’s approval only.

2.       Form 150: Supplemental estimates for local revenue being placed in the General Fund and Building Fund. Requires Excise Board approval, but does not require publication.

C.      The Board of Education authorizes the Superintendent or the Chief Financial Officer to utilize either the legally available Estimate of Needs or the School Budget Act to prepare the annual school budget. The Estimate of Needs or School Budget Act budget document must be submitted to the Board of Education for approval prior to being submitted to the county for approval.



The appropriation serves as the legal authority for the district to incur liabilities and expend funds. The legal appropriation is approved on a fund basis. Therefore, the fund total is the sole constraint, or limitation, for budget control purposes under the legal appropriation.

To operate on an effective and efficient basis, the district will adopt operating budgets for the General Fund, Building Fund and Child Nutrition Fund. While the legal appropriation continues as the ultimate limitation, the operating budgets provide greater detail and control within which to manage the funds of the district.

Budget transfers may occur with the approval of the Superintendent or Chief Financial Officer provided the total approved appropriation, by fund, remains unchanged.

The original operating budgets will be adopted prior to October 1 of the fiscal year. Budget revisions, amendments or supplemental appropriations to operating budgets, or legal budgets, will be made as new circumstances arise or information becomes available or as required by State Laws.


Revised 6/10/96

Revised 12/8/97

Revised 12/14/98

Revised 12/13/99

Revised 1/13/03

Revised 12/13/04

Revised 2/12/07

Revised 12/10/07

Revised 11/8/10

Revised 12/9/13

Revised 12/12/22