DB ©
ANNUAL  BUDGET:  SCHEDULE,  PREPARATION /
PLANNING,  FORMAT,  AND
POSTING / SUBMISSION

Schedule

Each school year the Superintendent shall prepare and disseminate a budget preparation schedule to accomplish all required budgetary actions for the following school year.  This schedule will, at a minimum, provide specific dates for the accomplishment of all state-mandated actions.

Preparation  and  Planning

The Superintendent is directed to formulate the annual budget, considering at all times that resources must be utilized to produce the most positive effect on the student's opportunity to gain an education.

The Superintendent shall be responsible for reviewing budgetary requests, providing guidelines and limitations, and presenting the proposed budgets and documentation necessary for Board study, review, and action.

The Governing Board shall be informed if the proposed budget could require an increase in the primary property tax levy of the District over the preceding year's tax levy.

If the District receives desegregation funding, a desegregation budget shall be prepared and submitted using relevant forms from the Auditor General.

Format

The District shall utilize the budget format prepared and prescribed by the Superintendent of Public Instruction in conjunction with the Auditor General.  The budget format is designed to allow school districts to plan and provide in detail for the use of available funds.

The budget format as specified in A.R.S. 15-903 shall contain the following information.  The School District shall prominently post on its website home page, separately from its budget, Items B through E below:

A.  A statement identifying proposed pupil-teacher ratios and pupil-staff ratios relating to the provision of special education services for the budget year.

B.  The prominent display of the average salary of all teachers employed by the School District for the current year.

C.  The prominent display of the average salary of all teachers employed by the School District for the previous year.

D.  The prominent display of the dollar increase in the average salary of all teachers employed by the School District for the current year.

E.  The prominent display of the percentage increase in the average salary of all teachers employed by the School District for the current year.

The District may want to include the additional categories of Instructional Support and Student Support alongside the dollars in the classroom number as the intention of the report is to provide a more comprehensive representation of the percentage of District dollars spent that directly impacted teaching and student learning.

Posting  and  Submission

The District shall prominently post on its website home page a copy of its profile pages that displays the percentage of every dollar spent in the classroom by that school district from the most recent status report issued by the Auditor General.

The District shall submit this annual expenditure budget to the Arizona Department of Education (ADE) and shall utilize the relevant forms and instructions from the Auditor General.

Adopted:  November 20, 2005

LEGAL REF.:
A.R.S.
15-271
15-302
15-481
15-824
15-903
15-905
15-905.01
15-910
15-977
15-991
41-1279.03

CROSS REF.:
CM - School District Annual Report 
DB-R - Annual Budget:  Schedule, Preparation/Planning, Format and
               Posting/Submission  
DBF - Budget Process, Adoption and Implementation 
DIC - Financial Reports and Statements 
DIE - Audits/Financial Monitoring