Budget planning and preparation is critical to the development of a budget likely to further the educational goals of the board and the state and to provide for the smooth operations of the school district.
In recognition of the importance of the budget planning process, the budget planning for the board and administration will include:
- establishing the priorities of the school district, recognizing that improving student success will always be of paramount concern;
- considering long-range facilities plans, goals and objectives as established by the board and school district when assessing the needs of the school district;
- integrating budget planning into program planning so that the budget may effectively express and implement all programs and activities of the school district;
- seeking opportunities to communicate budget needs with the county commissioners on a regular basis, especially in regard to capital outlay;
- seeking broad participation by administrators, teachers, other school district personnel and citizens;
- exploring all practical and legal sources of income;
- continually assessing the needs of the school district and the revenues and expenses; and
- identifying the most cost-effective means of meeting the school district's needs.
The superintendent will prepare an annual budget and submit it with his or her budget message to the board no later than May 1. The annual budget shall be in the form authorized by the general statutes and will include the
necessary needs of the schools for salaries, materials, supplies, repairs, renovations and new construction.
On the same day that the budget is submitted to the board, the superintendent will file a copy of it in his or her office, where it will remain available for public inspection until the budget resolution is adopted.
The Board will hold at least one public hearing on the proposed budget prior to final action.
The board will consider the budget, make such changes therein as it deems advisable, and submit the entire budget as approved by the board to the county commissioners no later than May 15 or such later date as may be fixed by the county commissioners.
Legal Reference: G.S. 115C-426.2, -427, -428, -429
Adopted: January 9, 2006