Budgeting Handbook
School Business Management - Handbook Number 3
Revised and Reprinted - February 1998 (Updated July 2013)
- BUDGET POLICY
- LEGAL
ASPECTS
- RESPONSIBILITY OF BOARDS OF EDUCATION TO PREPARE BUDGETS
- LEGAL PROCESS INVOLVED IN ADOPTING BUDGETS
- AVAILABILITY OF PROPOSED BUDGETS
- ADOPTION OF THE REGULAR BUDGET
- CONTINGENT BUDGET
- TAXING POWER
- TOTAL EXPENDITURES NOT TO EXCEED APPROPRIATIONS
- BUDGET TRANSFERS AND SUPPLEMENTAL APPROPRIATIONS
- INTERNAL CONTROLS
- A BUDGET PLANNING GUIDE
- BUDGET PROCESS
- BUDGET IMPLEMENTATION
- OTHER FUNDS
- RESERVES
- THE INDEPENDENT AUDIT
- FUND BALANCE
- AUTOMATION OF BUDGETARY AND ACCOUNTING PROCESSES
- APPENDIX A - Sample Budget Calendars
- APPENDIX B - Sample Budget Development Planning Guide
- APPENDIX C - QUESTIONS AND ANSWERS (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 (60.0 KB)
Last Updated:
July 11, 2013