PLANNING THE BUDGET
Planning the budget document shall be a continuous process and shall involve study and deliberation by the Superintendent, the Board of Directors, the administrative staff, supervisory and professional staff, and the citizens of the District.
Consideration shall be given to the following factors:
l. Assessment of the desired educational and activity program and its impact upon the budget.
2. Assessment of the District's estimated revenues.
3. Assessment of the District's estimated expenditures.
It shall be the responsibility of the Superintendent and the Director of Business Services to make recommendations and to bring potential major expenditures to the attention of the Board of Directors during the planning stage of the budget for the next fiscal year.
Date of Review: April 9, 2018
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Date of Revision: August 13, 2012
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Legal References:
8.51, Chapter 24, Chapter 257, 278.1, 297.22, Chapter 298, Chapter 298A, 618.14, 721.2, Code of Iowa
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886079
DECORAH COMMUNITY SCHOOL BOARD OF DIRECTORS