DB - District Budget
The district budget shall serve as the financial plan of operation for the district. The district Strategic Plan guides the budgeting process.
The Board shall approve the budget calendar, appoint the budget committee membership and adopt the district budget. The district will provide that the budget and budget documents on an annual basis.
The administration shall provide opportunities for students, staff and the community to provide feedback regarding the alignment of the budget with the strategic plan.
The district budget shall be prepared and authorized in full compliance with the Local Budget Law. The chief financial officer for business shall be the budget officer.
END OF POLICY
Or. Dep’t of Educ, Program Budget and Accounting Manual.
The following guidelines are designed to assist in controlling budget accounts and expenditures as well as assuring an accurate record for estimating future requests.
- Budget accounts for the purpose of these guidelines are defined to include fund, object, function, cost center and area, in compliance with the Oregon Department of Education's "Program Budgeting and Accounting Manual."
- Expenditures at individual cost centers must be within the total amounts appropriated at the non-salary and salary levels, for that cost center.
- Whenever an account over-expenditure occurs at a cost center, the manager should transfer funds from another account that has available appropriations.
- Approval for the transfer of funds between salary and non-salary areas must be recommended by the administrator in charge of the cost center, the supervising executive administrator and the supervising assistant superintendent. The recommendation is to be submitted in writing to the executive administrator for business support services for approval.
- Appropriations transferred between major function groups (functions 1000, 2000, 3000, etc.) must have approval of both the executive administrator and the supervising assistant superintendent.
- Whenever questions of interpretation or exceptions to these guidelines arise, the final ruling will be made by the executive administrator for business support services.