803.02 - Preparation

A budget for the school district shall be prepared annually for the board’s review.  The budget shall include the following:

*The amount of revenues from sources other than taxation;

*The amount of revenue to be raised by taxation;

*An itemization of the amount to be spent in each fund; and

*A comparison of the amount spent in each fund for the like purposes in the two (2) prior fiscal years

After the board has reviewed the budget, the board shall file the proposed budget with the board secretary no later than twenty (20) days prior to April 15 each year.

It shall be the responsibility of the board secretary, in conjunction with the superintendent, to prepare the budget for review by the board at a regularly scheduled board meeting by April of each year.

 

 

Legal Reference:  Iowa Code §§24.3, .5, .9, 298.1, 442 (1991)

Cross Reference:  803        Budget
                                      804        Revenues          
                                      805        Expenditures

Approved:  4-23-92                            
Reviewed:  12-11-23             
Revised: