3110 Budget Process

Adoption Date: 3/10/1999, Revised: 6/12/2014; Reviewed: 10/26/2015 
3000 - Business and Non-Instructional
Fiscal Management Goals
3110 Budget Process

The  budget is the operational plan, stated in financial terms, for the conduct of  all programs in the District during the fiscal year. It serves as the legal basis for the  establishment of the tax levy.

Budget Planning and Development
The  Superintendent, with the assistance of the Business Official, shall be  responsible for the execution of the budget process, planning, receiving and  taking into consideration the interests of the various concerned groups and  individuals, formulating the proposed budget for presentation to the Board,  arranging for the dissemination of the proposed budget to the community and,  when approved, administering the budget in a manner best suited to the  educational objectives of the District. As part of this responsibility, they shall develop and adhere to a  budget calendar which is a plan of action for identifying budget activities and  the schedule for each activity, and for delegating responsibility for the  performance of each activity. The budget  calendar will also set preliminary dates for meetings with the Board of  Education and the public.

The budget shall  be designed to reflect the Board’s objectives for the education of the children  of the District. In setting budget  priorities, the following factors shall be considered:

  1. The  health and safety of students and employees;
  2. Items   directly related to the educational needs of the District. All segments of the District programs are to  be treated equitably within the available resources;
  3. Maintenance  of capital investment, equipment and facilities;
  4. Adequate  staffing of programs and the salaries of employees;
  5. Improvements  in non-instructional items;
  6. State  and/or federal legal requirements for the funding of programs;
  7. Requirements  and regulations of the State Education Department and the Commissioner of  Education; and
  8. Fiscal  and non-fiscal resources available.

The   budget shall be organized and planned to provide adequate accounting for each  program expenditure, understanding the financial needs of anticipated program  developments, and be within the financial limitations of the District, taking  into consideration the statutory limits on the tax levy.

The Budget
As  required by law, all budget documents given to the public will be written in  plain language and organized in a way to promote the public’s understanding of  their contents. The documents will be  complete, accurate and contain sufficient detail to adequately inform the public about estimated revenues, proposed  expenditures, transfers to other funds, the amount of fund balance to be  retained and to be used, as well as a comparison to the prior year’s data. 

The  budget for the ensuing school year shall be reviewed and approved by the Board  before its presentation to the voters at the Annual Meeting.

The  budget will be presented to the public in three components (to be voted upon as  one proposition):

  1. A program component
  2. A  capital component
  3. An administrative component

Each  component will be separately delineated in accordance with Commissioner’s  Regulations.

A  summary of the proposed budget may be published in a District mailing. In addition, the Board may provide the public  with specific, factual information concerning budget recommendations through  news releases to the media, group meetings with members of the public to be  held on set dates and times, the District newsletter and on the District   website.

The  following documents will be attached to the budget:

  • A  detailed statement of the total compensation to be paid to the Superintendent  and any assistant superintendent in the coming year, including a delineation of  salary, annualized cost of benefits and any in-kind or other form of  remuneration;
  • A  list of all other school administrators and supervisors whose annual salary  will be at or above the amount designated by the State Education Department in  the coming year, along with their title and annual salary;
  • A  school district report card detailing the academic and fiscal performance of  the District;
  • A   property tax report card prepared in accordance with Education Law and   Commissioner’s Regulations, including information on the tax levy limit; and
  • A  property tax exemption report, including every type of exemption granted and  their cumulative impact, the cumulative amount expected to be received from  each type of exemption payments in lieu of taxes or other payments for  municipal services, and the cumulative impact of all exemptions granted.

The  Board may use District funds to present educational and informational materials  about the budget and related information to the voters. It shall not, however, use funds to promote  either a favorable or negative vote on the proposed budget.

Public Hearing on the Budget
The  Board of Education will hold a Public Hearing on the Budget not less than seven  (7) nor more than fourteen (14) days prior to the Annual Meeting, at a time and  place designated by the Board. At the  hearing, the Board will present the budget for the ensuing school year to the  public. The Board may also hold  additional public hearings, community   forums or workshops to explain the proposed budget and receive comments,  reactions and suggestions from the public concerning the proposed budget.

The  budget shall be completed at least seven (7) days prior to the Budget Hearing  and copies shall be available to District residents, upon request, during this  time and at the Budget Hearing. In addition, copies of the budget will be  available to all District residents at the District Office and at each  schoolhouse, during working hours, not less than fourteen (14) days prior to  the budget vote. The budget will also be  available at every public and free association library in the District and on the  District’s website. At least once during  each school year, the Board will include in a District-wide mailing notice of   the availability of copies of the budget.

Policy References:
        Ref: Education Law §§1716, 1804 (Combined previous policies 3110 - 3140)