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801.10 Planning the Budget

Planning the budget shall be a continuous process and shall involve long-term thought, study, and deliberation by multiple stakeholders, including the superintendent, board, administrative staff, faculty, and members of the community. The district’s fiscal management practices shall generally include reviewing 5-year projections of estimated revenue and expenditures and, to the extent possible, engaging in longer-range planning for facilities projects. The budget planning shall include: the educational program and its impact upon the budget; the estimated income; and the estimated expenditures.

The superintendent shall supervise the preparation of the formal budget.

The superintendent/designee shall file with the board and board secretary the budget estimate required by law at least twenty (20) days prior to April 15.

Prior to the adoption of the proposed budget by the board, the public shall be apprised of the proposed budget and have an opportunity to review and comment on it. The board shall cause to have established and published in a newspaper designated for official publication in the district the time when and the place where a public hearing shall be held for the purpose of public review of the budget document. The verified proof of the publication of such notice together with the certified budget shall be filed in the office of the County Auditor and preserved by said office.

This public hearing shall be held not later than the fifteenth (15) day of April of each year  a notice of the public hearing shall be published at least ten (10) days but no more than twenty (20) days prior to such hearing. At this hearing, any resident of the district and/or any person who would be subject to tax levy as a result of the adoption of such budget shall be heard be in favor of or against such budget or any part thereof.

The superintendent/designee shall present the Adopted Budget and Certificate of School Taxes of anticipated revenue and expenditures of the district for the ensuing year to the board for certification not later than April 15.

The Adopted Budget and Certificate of School Taxes shall include the following estimates:

  1. The amount of income for the several funds from sources other than taxation.
  2. The amount proposed to be raised by taxation.
  3. The amount proposed to be expended in each and every fund and for each and every general purpose during the ensuing fiscal year.
  4. A comparison of such amounts so proposed to be expended with the amounts expended for like purposes for the two preceding years.
  5. The estimates required shall be fully itemized and classified so as to show each particular class of proposed expenditure, showing under separate headings the amounts required in such manner and form as shall be prescribed by the State Board.

The budget document shall also contain a brief explanatory section to demonstrate which program changes for the ensuing year are responsible for any changes in expenditures.

Prior to certification of the budget, the board shall review the projected revenues and expenditures for the school district and propose adjustments where necessary to carry out the education program within the revenues projected.

The board shall, after the public hearing, adopt the final budget for the ensuing fiscal year and shall certify the same in duplicate to the county auditor not later than April 15 on forms provided by the Iowa Department of Management.  It is the responsibility of the board secretary to ensure the filing of the adopted and certified budget with the county auditor and the Iowa Department of Management.

The superintendent/designee shall submit complete line item budget appropriations for the ensuing school year to the board within two months of the first day of school for the school year to which the line items apply.

The board may amend the budget for the fiscal year in the event of unforeseen circumstances.  The amendment procedures will follow the procedures for public review and adoption of the original budget by the board outlined in these policies.

It is the responsibility of the superintendent and the board secretary to bring any budget amendments necessary to the attention of the board to allow sufficient time to file the amendment with the county auditor no later than May 31 of each year.

R.R. 1

The Board is committed to the free and open exchange of ideas, comments, criticisms, and suggestions concerning budget determination and, therefore, shall adhere to the following procedure for public engagement related to budget setting:

  1. Open meeting(s) concerning the budget determination process shall be held to review the district’s proposed budget and financial status.
  1. The initial meeting of the final budget determination process shall be held no later than March of the year prior to the fiscal year for which the considered budget has been proposed. At this meeting, the superintendent/designee shall present initial recommendations concerning the proposed budget for the next fiscal year. Time will be allotted for the public to discuss the recommendations.
  1. The superintendent/designee shall present the initial budget recommendations to the board and to the public at least three (3) days prior to the meeting. The public may obtain copies of the recommendations at the district office during normal working hours and/or on the district website.
  1. After the superintendent’s has made initial recommendations, an annual open meeting concerning budget determinations shall be held. Time will be allotted for the public to present and discuss issues related to the budget proposal and to make recommendations concerning changes to the budget.
  1. After the meetings described in paragraphs 2 and 4, the board may consider additional recommendations resulting from the meetings and the collective bargaining process.
  1. Prior to April 15, the Board shall meet to adopt the budget and such recommendations as necessary for implementation of the budget. At this meeting, the superintendent shall present final recommendations concerning the proposed budget for the next fiscal year. Time will be allotted for public comment on the final recommendations.

Legal reference:
Iowa Code 24; 257,279.8, 297, 298, 618

Reviewed:
August 18, 2003
April 18, 2011
November 18, 2013
July 18, 2016
October 21, 2021

Revised:
November 18, 2013
July 18, 2016
November 16, 2021