Ed Management Services

Budgeting Handbook

School Business Management - Handbook Number 3

Revised and Reprinted - February 1998 (Updated July 2013)

  1. BUDGET POLICY
  2. LEGAL ASPECTS
  3. A BUDGET PLANNING GUIDE
  4. BUDGET PROCESS
  5. BUDGET IMPLEMENTATION
  6. OTHER FUNDS
  7. RESERVES
  8. THE INDEPENDENT AUDIT
  9. FUND BALANCE
  10. AUTOMATION OF BUDGETARY AND ACCOUNTING PROCESSES
  • APPENDIX A - Sample Budget Calendars
  • APPENDIX B - Sample Budget Development Planning Guide
  • APPENDIX C - QUESTIONS AND ANSWERSWord document icon (43KB)
  • APPENDIX D - SAMPLE NOTICES
  • APPENDIX E - SAMPLE PROPOSITIONS
  • APPENDIX F - BOARD OF EDUCATION RESPONSIBILITY FOR THE DETERMINATION OF ORDINARY CONTINGENT EXPENSES
  • APPENDIX G - Formal Opinion of Counsel No. 213 (1967)
  • APPENDIX H - CONVERSION OF THE BUDGET TO THREE COMPONENTS
  • APPENDIX I - Section 170.8 of the Commissioner's Regulations
  • APPENDIX J - School District Budget Notice Format Word document icon (60.0 KB)
Last Updated: July 11, 2013