Code No. 701.3
REQUIREMENTS OF THE BUDGET DOCUMENT
The budget document shall include the following information:
1. The estimated amount of income for the several funds from sources other than taxation.
2. The estimated amount proposed to be raised by taxation.
3. The amount proposed to be expended in each fund and for each general purpose during the ensuing fiscal year.
4. A comparison of the amounts proposed to be expended with the amounts expended or to be expended for like purposes for the two fiscal years preceding the fiscal year covered by the budget.
5. Fully itemized estimates for each particular class of proposed expenditure, showing under separate headings the amounts required, in such manner and form as prescribed by the Iowa Department of Education.
The budget document shall also contain a brief explanatory section to describe any program changes for the ensuing year that may be responsible for changes in expenditures.
Date of Review: April 9, 2018
Date of Revision:
August 13, 2012
8.51, Chapter 24, Chapter 257, 278.1, 297.22, Chapter
298, Chapter 298A, 618.14, 721.2, Code of Iowa
DECORAH COMMUNITY SCHOOL BOARD OF DIRECTORS