Annually, the board will review the projected revenues and expenditures for the school district and make adjustments where necessary to carry out the educational program within the revenues projected.
It shall be the responsibility of the board secretary and superintendent to make recommendations and to bring potential major expenditures to the attention of the board during the planning of the budget for the next fiscal year.
In planning the budget each year the following steps shall be followed:
Assessment of the educational program and its impact upon the budget;
Assessment of the district’s estimated income;
Assessment of the district’s estimated expenditures.
Legal Reference: Iowa Code Chapters 24, 297, 298, 442 (1991)
Cross Reference: 803 Budget
804 Revenues
805 Expenditures
Approved: 4-23-92
Reviewed: 12-11-23
Revised:
