3001 Budget

3001 Budget

The board of education shall adopt a budget each year to support the school district’s programs and services for the ensuing fiscal year.   The superintendent of schools shall be responsible for developing the budget subject to the direction and decisions of the board.  The budget document shall be under continuous development, based upon the requirements of the adopted educational program.

The superintendent shall prepare the proposed budget in accordance with board policies and goals, state statutes and regulations.  As the district’s spending plan, the budget will be based on up-to-date revenue estimates, and will reflect the assessed needs and programs approved by the board.

The board shall present the proposed budget to the public so that patrons may review it and participate in any public hearing(s).  The board shall consider and adopt the budget in accordance with Nebraska law.

The superintendent is authorized to approve any purchase of goods or services on behalf of the school district having a value of less than $10,000 provided the purchase falls within the adopted budget. The Board may authorize the superintendent to exceed this limit for specific budgeted expenditures. The superintendent is also authorized to make purchases that exceed this limit when immediate action is required (e.g. repairs to roof, mechanical systems, etc.). Recurring budgeted expenditures exceeding $10,000 for utilities, leases, agreements, fuel, food service supply and food purchases, and related operational expenses also need not have prior board approval.   

At each monthly board meeting, the superintendent will provide a report on the current status of the major sections of the budget.


Adopted on: December 10, 2012
Revised on: _________________________
Reviewed on: ________________________