Adoption Date: 12/14/2000, Revised: 1/12/2012
6000 - Fiscal Management
6110 Budget Planning
The Superintendent of Schools, with assistance from the School Business Administrator, shall be responsible for preparation of the budget. This shall include developing a budget calendar in accordance with regulation 6110-R, and adhering to that calendar. The budget calendar shall be approved by the Board of Education in advance of the preparation of the District's annual budget.
The budget shall be designed to reflect the Board’s objectives for the education of the children of the District. It shall be carefully organized and planned to provide adequate accounting for each program expenditure, understanding of the financial needs of anticipated program developments, and be within the financial limitations of the District, taking into consideration the statutory limits on the tax levy, and the possibility of voters overriding the limit if necessary. To assist in budget and long-range planning, ongoing studies of the District’s educational programs will include estimates of the fiscal implications of each program.
The budget for the ensuing school year shall be thoroughly reviewed by the Board before its presentation to the voters for final adoption.
Education Law §§ 1608(2)-(4); 1716(2)-(4); §1804(4); 1906(1); 2002(1); 2003(1); 2004(1); 2022(2); 2601-a
Fiscal Management (NYSSBA, 1997)
Policy Cross References:
» 2260 - Citizens Advisory Committees