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701.6 Budget as a Spending Plan

Code No. 701.6

BUDGET AS A SPENDING PLAN

The final certified budget shall be considered as the authority for all expenditures to be made during the fiscal year covered by the budget.  Any expenditure to be made that exceeds the final certified budget shall be made only in accordance with procedures specified in applicable laws and regulations.  Amendments to the budget to allow expenditures in excess of the certified budget may be considered and adopted at any time during the fiscal year covered by the budget allowing sufficient time to file the adopted amendment with the county auditor by May 31.  The amendments will be filed with the Secretary of the Board.  The Board of Directors will establish a time and place for a public hearing on the amendments, with notice to be given at least ten days in advance of the hearing.  Following the hearing, if the Board approves the amendments, the Board shall certify the amendments to the county auditor along with a verified proof of publication of the notice of the hearing.

 

Date of Review:  April 9, 2018

 

Date of Revision:

April 9, 2018

01462723

 

Legal References:

 

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