![]() Because individuals may serve in a variety of roles in the budget development process, the division of duties may differ among districts. To achieve this, the delegation of budget responsibilities among administrators at the district and school levels should be deliberately designed to require consensus at the highest levels of management. The local school board and the superintendent should establish guidelines and a meticulous budget preparation process. The discussion in this section describes a typical site-based budgeting approach. Given the diversity of budgetary and financial reporting found in individual states, the process described here may be customized to conform to particular local and state requirements. Although it is not meant to establish standards or requirements, it may be useful in the development of sound budgeting procedures. This section contains information related to the significant aspects, phases, and outputs of the school district budgeting process. Beyond the requirements for federal and state programs, the budget preparation process and related responsibilities will be largely determined by the local school board and superintendent. ![]() The organizational structure of a district, including the size and complexity of its administration and the degree of centralization, will affect the budgetary approach, the budget development process, and the final budget document. The advent of site based decisionmaking in some states has increased the integration of planning and budgeting at the school level however, even if site-based decisionmaking has not been adopted, state laws generally allow considerable district autonomy in budget preparation. ![]() The development of annual budgets is part of a continuing planning process. Appendix E-Criteria for Distinguishing Equipment From Supply ItemsĬhapter 3: Budgeting - Operating Budget Responsibilities and Guidelines.Appendix D-Illustrative Financial Statements for an Independent School District.Appendix A-Summary of Account Code Changes Since 2003.Chapter 7: Cost Accounting and Reporting for Educational Programs.Chapter 6: Account Classification Descriptions.Preparation of Construction Project Budgets and Related Financing.Budgets for Multiyear Construction Projects.Planning for Annual and Multiyear Construction and Grant Programs.Operating Budget Responsibilities and Guidelines.Chapter 2: Financial Reporting Within a System of Education Information. ![]() Code Descriptions in Alphabetical Order. ![]()
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