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MORRIS SCHOOL DISTRICT
Morristown, New Jersey 07960
Policy |
| File Code: |
3100 |
| Monitored: |
X |
| Mandated: |
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| Other Reasons |
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The budget is the financial reflection of the educational plan for the district. The budget shall be
designed to carry out that plan in a thorough and efficient manner and to maintain the facilities
and honor the obligations of the district. The budget shall:
- Be in accord with statutory and regulatory mandates of the federal government, the state
legislature, the state Board of Education and the Board of Education.
- Provide sufficient resources for curriculum and instruction that are designed and shall be
delivered in such a way that all students will have the opportunity to achieve the
knowledge and skills defined by the core curriculum content standards, as well as locally
defined standards.
- Reflect the priorities to be accomplished during the subsequent year, based on the needs
identified through the district's planning process.
- Be prepared on forms prescribed by the commissioner of education and should be
considered critically by each Board member during its preparation.
- Be developed to reflect the need for community support.
In order to ensure adequate time for the preparation and review of the proposed budget, the
Board of Education directs the Business Administrator/Board Secretary to develop a schedule of
events associated with the development, presentation and adoption of the budget by the Board of
Education. This calendar of events shall conform to all dates set out in statute and shall be
reviewed and adopted by the Board of Education annually. The Superintendent or his/her
designee shall prepare a tentative budget and shall confer with the principals, department heads,
Board committees and other district personnel, as necessary, to make the tentative budget in
accordance with the above guidelines.
The Board of Education may call upon such key personnel to discuss those portions of the
budget which concern them.
The budget should evolve primarily from the district’s goals and schools' current needs, but shall
also consider the data collected in long-range budget planning. In preparing budget requests, the
responsible administrator shall include the following costs by program area for the following:
Board of Education
- Staff
- Textbooks, equipment and supplies
- Cost and maintenance of facilities and equipment
- Other costs associated with the operation of each program
- All other data as required by accounting standards of the state or the district.
The district's operating budget, when presented to the Board of Education for review, shall
contain:
- Actual and proposed line item expenditures
- The proposed expenditure for each line item requested for the ensuing year;
- The anticipated expenditure for each existing line item in the current school year;
- The actual expenditure for each then-existing line item from the immediately
completed school year;
- Description of each line item
- Actual and estimated pupil population
- An estimate of the pupil population for the coming school year by grade;
- The current pupil population by grade;
- The prior year’s pupil population by grade.
- Actual and estimated staff requirements
- An estimate of the staff needed for the coming school year by grade and/or by
subject;
- Actual staff for the current year by grade and/or by subject;
- Actual staff for the prior year by grade and/or by subject.
- Anticipated revenue by sources and amounts;
- An estimate of the revenue needed for the coming school year;
- Revenues for the current year;
- Revenues from the prior year.
- Surplus
- Projected surplus for the current year, including accumulated surplus;
- Surplus from the prior year.
- All other expenses on the district level
- All other expenses projected for the coming year;
- All other expenses anticipated for the current year;
- All other expenses incurred in the preceding year.
- Projected impact on tax rate
- For the current year;
- From the preceding year.
The Board of Education may submit a separate budget proposal or proposals to the voters for
additional general fund tax levies which may be in excess to that which has been determined
necessary for all students to have an opportunity to achieve the core curriculum content
standards and a thorough and efficient education. The Board of Education shall adopt any such
questions by a recorded roll call majority vote of the full Board.
Since the budget is the legal basis on which the school tax rate is established, the annual school
budget process is an important means of communication within the school organization and with
district residents. The community shall be notified of and encouraged to attend all Board of
Education meetings at which preliminary budget discussions will be held. The legally required
public hearing on the proposed budget shall be held after the budget has been approved by the
county superintendent of schools and within the timelines prescribed by statutes.
The annual budget proposal must be adopted by a roll call majority vote of the full membership of
the Board of Education. Once adopted, the proposal represents the position of the Board of
Education, and all reasonable means shall be employed by the Board of Education to present
and explain that position to all community residents and taxpayers.
The proposed budget as accepted by this Board of Education shall be set forth in detail, using the
form prescribed by the state department of education, and shall be made available to the public
as required by law. A brochure and other forms of communication may be prepared and
released to explain the annual school budget and will be distributed to district taxpayers, if the
Board of Education deems it necessary.
The communication should include:
- A summary of the proposed expenditures and anticipated revenues;
- General information which may enable district taxpayers to understand the proposed budget
better; for example, present and projected school enrollments and assessed valuations, state
aid, and teachers' salaries;
- An explanation of significant changes in the budget;
- An explanation of the tax impact of the proposed budget.
All Board of Education members are expected to attend the public hearing on the budget;
following this hearing, the Board of Education shall fix and determine by a recorded roll call
majority vote of its full membership, the amount of money to be voted upon by the legal voters of
the district.
Date: April 14, 1986
September 8, 1997 First Reading
October 13, 1997 Approved
November 19, 2001 First Reading
December 10, 2001 Approved
Legal References:
N.J.S.A. 18A:7F-1 et seq. Comprehensive Education Improvement and Financing Act of 1996
N.J.S.A. 18A:13-17, -19, -23 Submission of budget; annual regional school election ...
N.J.S.A. 18A:22-7, -8 through -13 Preparation of budgets ...
N.J.S.A. 18A:22-8.6 Transportation (budget line item)/hazardous routes
N.J.S.A. 18A:22-14 Fixing appropriations to be made; notice of intent to appeal (Type I districts)
N.J.S.A. 18A:22-25 Borrowing against appropriations on notes (Type I districts)
N.J.S.A. 18A:22-26 through -31 Type II district with Board of school estimate; determination; certification and
N.J.S.A. 18A:22-32, -33 Type II districts without Board of school estimate; determination of appropriation ...
N.J.S.A. 19:60-1 Annual school elections
N.J.A.C. 6:19-1.1 et seq. Comprehensive Educational Improvement
See particularly: and Financing Program
N.J.A.C. 6:19-2.1 through -2.7 and 4.1 through -4.3
N.J.A.C. 6:20-1.1 et seq. Business services
N.J.A.C. 6:22A-1.1 et seq. School Facility Lease Purchase agreements
N.J.A.C. 6A:8-1.1 et seq. Standards and Assessment
N.J.A.C. 6A:11-7.1 through -7.3 Financial operations (charter schools)
N.J.A.C. 6A:24-1.1 et seq. Urban Education Reform in the Abbott Districts
N.J.A.C. 6A:30-1.1 et seq. Evaluation of the Performance of School Districts
Abbott v. Burke, 149 NJ 195 (1999)
Manual for the Evaluation of Local School Districts (August 2000)
Cross References:
3160 Transfer of funds between line items/amendments/purchases not budgeted
3220/3230 State funds; federal funds
3326 Payment for goods and services
Key Words
Budget Planning, Preparation and Adoption; Planning; Budget
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