Code No.: 801.1
Policy: Prior to certification of the budget, the board will review the projected revenues and expenditures for
the school district and make adjustments where necessary to carry out the education program within the
A budget for the school district is prepared annually for the board’s review. The budget will include the
the amount of revenues to be raised by taxation;
the amount of revenues from sources other than taxation;
an itemization of the amount to be spent in each fund; and,
a comparison of the amount spent and revenue received in each fund for like purposes in the two
prior fiscal years.
It is the responsibility of the Business Manager to prepare the budget for review by the board prior to the
April 15 deadline each year.
Prior to the adoption of the proposed budget by the board, the public is apprised of the proposed budget for
the school district. Prior to the adoption of the proposed budget by the board, members of the school district
community will have an opportunity to review and comment on the proposed budget. A public hearing for
the proposed budget of the board is held each year in sufficient time to file the adopted budget no later than
The proposed budget filed by the board with the board secretary and the time and place for the public hearing
on the proposed budget is published in a newspaper designated for official publication in the school district.
It is the responsibility of the board secretary to publish the proposed budget and public hearing information at
least 10 but no more than 20 days prior to the public hearing.
The board will adopt and certify a budget for the operation of the school district to the county auditor by
April 15. It is the responsibility of the board secretary to file the adopted and certified budget with the
county auditor and other proper authorities.
The board may amend the budget for the fiscal year in the event of unforeseen circumstances. The
amendment procedures will follow the procedures for public review and adoption of the original budget by
the board outlined in these policies.
It is the responsibility of the superintendent and the board secretary to bring any budget amendments
necessary to the attention of the board to allow sufficient time to file the amendment with the county auditor
no later than May 31 of each year.
The Board may delegate the cited board secretary responsibilities to the Business Manager by motion and
Legal Reference: Iowa Code §§ 24; 257; 279.8; 297; 298; 618 (2013).
Code No.: 801.1