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801.10 Planning the Budget

Planning the budget document shall be a continuous process and shall involve long-term thought, study, and deliberation by the Superintendent, Board, administrative staff, and faculty.

The District’s fiscal management practices include 5-year projections of estimated revenue and expenditures based on 2% valuation growth, generally with conservative expectations. Additionally, to the extent possible, longer-range planning of facilities projects is expected.

The budget planning shall include the following:

  • The educational program and its impact upon the budget.
  • The estimated income.
  • The estimated expenditures.

Legal reference:
Iowa Code 24; 257,279.8, 297, 298, 618 (1993)

August 18, 2003
April 18, 2011

November 18, 2013
July 18, 2016

November 18, 2013
July 18, 2016