Board of Education Budget Planning,
The budget is the financial reflection of the educational plan for the district. The budget shall be designed to carry out that plan in a thorough and efficient manner and to maintain the facilities and honor the obligations of the district. The budget shall be in accord with statutory and regulatory mandates of the Federal government, the State legislature, the State Board of Education and the Board of Education.
The budget shall provide
sufficient resources for curriculum and instruction that are designed and shall
be delivered in such a way that all students will have the opportunity to
achieve the knowledge and skills defined by the core curriculum content
standards, as well as locally defined standards.
In reviewing budget proposals, the
Board will consider priorities to be accomplished during the subsequent
year, based on the needs identified through the district’s planning
process. The budget shall be prepared on
forms prescribed by the Commissioner of Education and should be considered
critically by each Board member during its preparation.
In order to ensure adequate time
for the preparation and review of the proposed budget, the Board directs the
Superintendent to develop a schedule of events associated with the development,
presentation and adoption of the budget by the Board. This calendar of events shall conform to all
dates set out in statute and shall be reviewed and adopted by the Board
annually. The Superintendent shall
prepare a tentative budget and shall confer with the principals, department
heads, Board committees and other district personnel, as necessary, to make the
tentative budget realistic.
The Board may call upon such key
personnel to discuss those portions of the budget that concern them.
The budget should evolve primarily
from the district’s goals and schools’ current needs, but shall also consider
the data collected in long-range budget planning. In preparing budget requests, the responsible
administrator shall include the following costs by program area:
A.
Staff
B.
Textbooks, equipment and supplies
C.
Cost and maintenance of facilities and equipment
D.
Other costs associated with the operation of each
program
The
district’s operating budget, when presented to the Board for review, shall
contain:
A.
The proposed expenditure for each line item requested
for the ensuing year;
B.
The anticipated expenditure for each existing line
item in the current school year;
C.
The actual expenditure for each then-existing line
item from the immediately completed school year;
D.
A description of each line item;
E.
An estimate of the pupil population for the coming
school year by grade;
F.
The current pupil population by grade;
G.
An estimate of the staff needed for the coming school
year by grade and/or by subject;
H.
Actual staff for the current year
I.
Anticipated revenue by sources and amounts;
J.
Amount of surplus anticipated at the end of the
current school year including accumulated surplus
K.
All other expenses projected for the coming year,
anticipated for the present year and incurred in the preceding year, on the
district level;
L.
Projected impact on tax rate.
The Board may submit a separate
budget proposal or proposals to the voters for additional general fund tax
levies which may be in excess to that which has been determined necessary for
all students to have an opportunity to achieve the core curriculum content
standards and a thorough and efficient education. The Board shall adopt any such questions by a
recorded roll call majority vote of the full Board.
Since the budget is the legal
basis on which the school tax rate is established, the annual school budget
process is an important means of communication within the school organization
and with district residents. The
community shall be notified of and encouraged to attend all Board meetings at
which preliminary budget discussions will be held. The legally required public hearing on the
proposed budget shall be held after the budget has been approved by the
The annual budget proposal must be
adopted by a roll call majority vote of the full membership of the Board. Once adopted, the proposal represents the
position of the Board, and all reasonable means shall be employed by the Board
to present and explain that position to all community residents and taxpayers.
The proposed budget as accepted by
this Board shall be set forth in detail, using the form prescribed by the State
Department of Education, and shall be made available to the public as required
by law. A brochure may be published to
explain the annual school budget and will be distributed to district taxpayers,
if the Board of Education deems it necessary.
The brochure should include:
A.
A summary of the proposed expenditures and
anticipated revenues;
B.
General information which may enable district
taxpayers to understand the proposed budget better; for example, present and
projected school enrollments and assessed valuations, state aid, and teachers’
salaries.
C.
An explanation of significant changes is the budget;
D.
An explanation of the tax impact of the proposed
budget.
All Board members are
expected to attend the public hearing on the budget.
Date Revised:
Date Revised:
Date Adopted: 16/19/90
Legal
References: N.J.S.A.
18A:7A-25 Net current expense
budget per pupil; increase by local district; certification
N.J.S.A. 18A:7A-27 Annual determination of appropriation by state and amounts payable to each county and district
N.J.S.A. 18A:7A-28 Proposed budgets for next school year of local Boards; annual submission, review by commissioner
N.J.S.A. 18A:13-17 Submission of budget; annual regional school election
N.J.S.A. 18A:13-19 Items rejected at annual school election; certification to and by governing bodies
N.J.S.A.
18A:13-23 Apportionment of
appropriations
N.J.S.A. 18A: 14-2.1 Adjustments to school budget and election calendar
N.J.S.A.18A:22-7 Preparation of budgets
N.J.S.A.18A:22-8
Contents of budget; program
budget system
N.J.S.A.18A:22-9
Categories of expenditures;
fixing
N.J.S.A.18A:22-10 Fixing date, etc., for public hearing
N.J.S.A.18A:22-11 Notice of public hearing
N.J.S.A.18A:22-12 Contents of notice
N.J.S.A.18A:22-13 Public hearing; objections; heard; etc.
N.J.S.A.18A:22-14 Fixing appropriations to be made; notice of intent to appeal (Type I districts)
N.J.S.A.18A:22-26 Type II district with Board of school
estimate; determination; certification and raising of
appropriations; notice of intent to appeal amount of appropriation
N.J.S.A.18A:22-32 Type II districts without Board of
school estimate; determination of appropriation
N.J.S.A.18A:22-33 Submission of budget and authorization
of tax (Type II districts)
N.J.S.A.18A:54-16.10 Budget approval process; amount to be
raised by taxes, and approval of capital projects; laws applicable (county
vocational schools)
N.J.S.A.18A:54-28 Estimate by Board of Education of needs
for current expenses (county vocational schools)
N.J.S.A.18A:54-29 Determination of amounts necessary to
be raised (county vocational schools)
N.J.S.A.18A:54-31 Raising of
moneys for lands or buildings; bond issues (county vocational schools)
N.J.A.C.6:8-4.3(a)10iii Evaluation of
elements and standards (financial)
N.J.A.C.6:8-6.3(a)7 State
compensatory education preventative and remedial programs
N.J.A.C.6:8-8.3(b)lliii Procedures
for evaluation and certification (financial)
N.J.A.C.6:20-2.3 Budget and cost distribution records
N.J.A.C.6:20-2.13
Over-expenditure of funds
N.J.A.C.6:20-2.14 Appropriation of free balance