- Cambridge-Isanti Schools
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- 701 - Establishment and Adoption of School District Budget
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POLICY 701 - ESTABLISHMENT AND ADOPTION OF SCHOOL DISTRICT BUDGET
I. PURPOSE
The purpose of this policy is to establish lines of authority and procedures for the establishment of the school district’s revenue and expenditure budgets.
II. GENERAL STATEMENT OF POLICY
The policy of the school district is to establish its revenue and expenditure budgets in accordance with the applicable provisions of law. Budget planning is an integral part of program planning so that the annual budget will effectively express and implement school board goals and the priorities of the school district.
III. REQUIREMENT
- The superintendent or such other school official as designated by the superintendent or the school board shall each year prepare preliminary revenue and expenditure budgets for review by the school board or its designated committee or committees. The preliminary budgets shall be accompanied by such written commentary as may be necessary for them to be clearly understood by the members of the school board and the public. The school board shall review the projected revenues and expenditures for the school district for the next fiscal year and make such adjustments in the expenditure budget as necessary to carry out the education program within the revenues projected.
- The school district must maintain separate accounts to identify revenues and expenditures for each building. Expenditures shall be reported in compliance with Minn. Stat. § 123B.76.
- Prior to July 1 of each year, the school board shall approve and adopt its initial revenue and expenditure budgets for the next school year. The adopted expenditure budget document shall be considered the school board's expenditure authorization for that school year. No funds may be expended for any purpose in any school year prior to the adoption of the budget document which authorizes that expenditure for that year, or prior to the adoption of an amendment to that budget document by the school board to authorize that expenditure for that year.
- Each year, the school district shall publish its adopted revenue and expenditure budgets for the current year, the actual revenues, expenditures, and fund balances for the prior year, and the projected fund balances for the current year in the form prescribed by the Commissioner within one week of the acceptance of the final audit by the school board, or November 30, whichever is earlier. A statement shall be included in the publication that the complete budget in detail may be inspected by any resident of the school district upon request to the superintendent. A summary of this information and the address of the school district’s official website where the information can be found must be published in a newspaper of general circulation in the school district. At the same time as this publication, the school district shall publish the other information required by Minn. Stat. § 123B.10.
- At the public hearing on the adoption of the school district's proposed property tax levy, the school board shall review its current budget and the proposed property taxes payable in the following calendar year.
- The school district must also post the materials specified in Paragraph III.D. above on the school district’s official website, including a link to the school district’s school report card on the Minnesota Department of Education’s website, and publish a summary of information and the address of the school district’s website where the information can be found in a qualified newspaper of general circulation in the district.
IV. IMPLEMENTATION
- The school board places the responsibility for administering the adopted budget with the superintendent. The superintendent may delegate duties related thereto to other school officials, but maintains the ultimate responsibility for this function.
- The program-oriented budgeting system will be supported by a program-oriented accounting structure organized and operated on a fund basis as provided for in Minnesota statutes through the Uniform Financial Accounting and Reporting Standards for Minnesota School Districts (UFARS).
- The superintendent or the superintendent's designee is authorized to make payments of claims or salaries authorized by the adopted or amended budget prior to school board approval.
- Supplies and capital equipment can be ordered prior to budget adoption only by authority of the school board. If additional personnel are provided in the proposed budget, actual hiring may not occur until the budget is adopted unless otherwise approved by the school board. Other funds to be expended in a subsequent school year may not be encumbered prior to budget adoption unless specifically approved by the school board.
- The school district shall make such reports to the Commissioner as required relating to initial allocations of revenue, reallocations of revenue, and expenditures of funds.
Source: Cambridge-Isanti Schools
Legal References:
- Minn. Stat. § 123B.10 (Publication of Financial Information)
- Minn. Stat. § 123B.76 (Expenditures; Reporting)
- Minn. Stat. § 123B.77 (Accounting, Budgeting, and Reporting Requirements)
Cross References:
- Policy 701.1 (Modification of School District Budget)
- Policy 702 (Accounting)
- MSBA Service Manual, Chapter 7, Education Funding
Reviewed: 10-18-01, 2-19-04, 2-24-05, 3-22-07, 6-19-08, 10-22-15, 4-18-19
Approved: 11-15-01, 2-19-04, 3-17-05, 4-19-07, 7-24-08, 11-19-15, 5-23-19
Policy Manual
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100 - School District
- 101 - Legal Status of the School District
- 101.1 - Name of the School District
- 101.2 - Naming of School District Sites and Facilities
- 101.2P - Memorials and Naming of School District Sites and Facilities
- 102 - Equal Education Opportunity
- 103 - Complaints - Students, Employees, Parents, Other Persons
- 104 - School District Mission Statement
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200 - School Board
- 201 - Legal Status of the School Board
- 202 - School Board Officers
- 203 - Operation of the School Board - Governing Rules
- 203.1 - School Board Procedures; Rules of Order
- 203.2 - Order of the Regular School Board Meeting
- 203.5 - School Board Meeting Agenda
- 203.6 - Consent Agendas
- 203.7 - School Board Compensation Policy
- 204 - School Board Meeting Minutes
- 205 - Open Meetings and Closed Meetings
- 206 - Public Participation in School Board Meetings
- 207 - Public Hearings
- 208 - Development, Adoption, and Implementation of Policies
- 209 - Code of Ethics
- 210 - Conflict of Interest - School Board Members
- 211 - Criminal or Civil Action Against School District, School Board Member, Employee, or Student
- 212 - School Board Member Development
- 213 - School Board Committees
- 214 - Out-of-State Travel By School Board Members
- 215 - Student Representative to the School Board
- 216 - School Board Recognition and Accomplishment
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400 - Employees/Personnel
- 401 - Equal Employment Opportunity
- 402 - Disability Nondiscrimination Policy
- 403 - Discipline, Suspension, and Dismissal of School District Employees
- 404 - Employment Background Checks
- 404P - Volunteer Background Check Procedure
- 405 - Veteran's Preference
- 406 - Public and Private Personnel Data
- 406F- Public and Private Personnel Data
- 407 - Employee Right to Know - Exposure to Hazardous Substances
- 408 - Subpoena of a School District Employee
- 409 - Employee Publications, Instructional Materials, Inventions and Creations
- 410 - Family and Medical Leave Policy
- 410F - Family and Medical Leave Form
- 412 - Expense Reimbursement
- 412F - Request for Mileage/Expense Reimbursement
- 413 - Harassment and Violence
- 413F - Harassment and Violence Form
- 414 - Mandated Reporting of Child Neglect or Physical or Sexual Abuse
- 414 Form - Student Maltreatment Reporting
- 415 - Mandated Reporting of Maltreatment of Vulnerable Adults
- 416 - Drug and Alcohol Testing
- 416 Form A - Drug and Alcohol Testing
- 416 Form B - Drug and Alcohol Testing
- 416 Form B1 - Drug and Alcohol Testing
- 416 Form C - Drug and Alcohol Testing
- 416 Form D - Drug and Alcohol Testing
- 416 Form E - Drug and Alcohol Testing
- 416 Form F - Drug and Alcohol Testing
- 416 Form G - Drug and Alcohol Testing
- 417 - Chemical Use and Abuse
- 418 - Drug-Free Workplace/Drug-Free School
- 418 Form - Drug-Free Workplace/Drug-Free School
- 419 - Tobacco-Free Environment; Possession and Use of Tobacco, Tobacco-Related Devices, and Electronic Delivery Devices
- 420 - Students and Employees with Sexually Transmitted Infections and Diseases and Certain Other Communicable Diseases and Infectious Conditions
- 420A - Human Sexuality and Aids Education
- 421 - Gifts to Employees and School Board Members
- 422 - Policies Incorporated by Reference - Employees
- 423 - Employee/Student Relationships
- 424 - License Status
- 425 - Professional Development and Mentoring
- 426 - Communications - Employer/Employee Relations
- 426R - Employer/Employee Relations
- 427 - Workload Limits for Certain Special Education Teachers
- 428 - Respectful Workplace
- 430 - Staff Leaves and Absences
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500 - Students
- 501 - School Weapons Policy
- 502 - Search of Student Lockers, Desks, Personal Possessions and Student's Person
- 503 - Student Attendance
- 504 - Student Dress and Appearance
- 505 - Distribution of Nonschool Sponsored Materials on School Premises by Students and Employees
- 505.1 - Distribution of Information for Political Campaigns and Activities
- 506 - Student Discipline
- 506F - Notice of Suspension
- 507 - Corporal Punishment
- 508 - Extended School Year for Certain Students with Individualized Education Programs
- 509 - Enrollment of Nonresident Students
- 509.1 - In-District Open Enrollment
- 509.1F - In-District Enrollment Request
- 509.2 - Entrance Age
- 509.2F - Elementary School Early Enrollment Application
- 509.2P - Early Entrance
- 509P - PROCEDURE Homeless Student Rights and Enrollment Practices
- 510 - School Activities
- 511 - Student Fundraising
- 512 - School-Sponsored Student Publications and Activities
- 513 - Student Promotion, Retention and Program Design
- 514 - Bullying Prohibition Policy
- 514F - Bullying Reporting Form
- 515 - Protection and Privacy of Pupil Records
- 515F - Notice of Special Education File Retention Policy
- 515P - Retention and Destruction of Student Records for Special Education Students
- 516 - Student Medication
- 516F - Administering Prescription Medications Form
- 517 - Student Recruiting
- 518 - DNR-DNI Orders
- 519 - Interviews of Students by Outside Agencies
- 520 - Student Surveys
- 521 - Student Disability Nondiscrimination
- 522 - Title IX Sex Nondiscrimination Policy, Grievance Procedure, and Process
- 523 - Policies Incorporated by Reference-Students
- 524 - Internet Acceptable Use and Safety Policy
- 524F - Internet Use Agreements
- 525 - Violence Prevention
- 526 - Hazing Prohibition
- 527 - Student Use and Parking of Motor Vehicles; Patrols, Inspections, and Searches
- 528 - Student Parental, Family, and Marital Status Nondiscrimination
- 529 - Staff Notification of Violent Behavior By Students
- 529F - Staff Notification of Violent Behavior By Students Form
- 530 - Immunization Requirements
- 531 - The Pledge of Allegiance
- 532 - Use of Peace Officers and Crisis Teams To Remove Students with IEPs From School Grounds
- 533 - Wellness
- 534 - Unpaid Meal Charges
- 535 - Service Animals and Therapy Dogs in Schools
- 535F - Approval Request Form for Use of a Service Animal
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600 - Education Programs
- 601 - School District Curriculum and Instruction Goals
- 601.1 - New Teacher Mentor Program
- 601.3 - Student Teaching and Internship
- 602 - Organization of School Calendar and School Day
- 603 - Curriculum Development
- 604 - Instructional Curriculum
- 605 - Alternative Educational Programs
- 606 - Textbooks and Instructional Materials
- 606P - Guidelines for Selection of Media & Instructional Materials
- 607 - Organization of Grade Levels
- 608 - Instructional Services-Special Education
- 609 - Religion
- 610 - Field Trips
- 611 - Home Schooling
- 611.1 - Private, Parochial, and Home School Shared Services
- 612.1 - Development of Parent and Family Engagement Policies for Title I Programs
- 613 - Graduation Requirements
- 614 - School District Testing Plan and Procedure
- 615 - Testing, Accommodations, Modifications, and Exemptions for IEPS, Section 504 Accommodations, and LEP Students
- 616 - School District Systems Accountability
- 618 - Assessment of Standards Achievement
- 619 - Staff Development for Standards
- 620 - Credit of Learning
- 623 - Mandatory Summer School Instruction
- 624 - Online Learning Options
- 625 - Volunteer Policy
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700 - Non-Instructional Operations and Business Services
- 701 - Establishment and Adoption of School District Budget
- 701.1 - Modification of School District Budget
- 701.2 - Purchasing
- 701.2P - Purchasing Cell Phone
- 701.2P - Purchasing PCard
- 701.2P - Purchasing Purchase Order
- 702 - Accounting
- 703 - Annual Audit
- 704 - Development and Maintenance of an Inventory of Fixed Assets and a Fixed Asset Accounting System
- 705 - Investment of School Funds
- 706 - Acceptance of Gifts
- 707 - Transportation of Public School Students
- 708 - Transportation of Nonpublic School Students
- 709 - Student Transportation Safety Policy
- 709F - Attachment A
- 709F - Attachment B
- 709F - Attachment C
- 709R - Student Transportation Safety Policy Student Conduct-Bus Referral Procedures
- 710 - Extracurricular Transportation
- 711 - Video Recording on School Buses
- 712 - Video Surveillance Other Than on Buses
- 713 - Student Activity Accounting
- 714 - Fund Balances
- 720 - Sales of Food and Beverages
- 721 - Uniform Grant Guidance Policy Regarding Federal Reserve Sources
- 721P - Uniform Grant Guidance Procedures
- 722 - Public Data and Data Subject Requests
- 723 - Post Issuance Debt Compliance Policy
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800 - Building and Sites
- 801 - Equal Access to School Facilities
- 802 - Disposition of Obsolete Equipment and Material
- 805 - Waste Reduction and Recycling
- 806 - Crisis Management Policy
- 806F - Crisis Management Planning
- 807 - Health and Safety Policy
- 808 - Energy Policy
- 809 - Unmanned Aerial Vehicle (Drone) Policy
- 810 - Information Security Policy
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900 - School/Community Relations
- 901 - Community Education
- 902 - Use of School District Facilities and Equipment
- 902P - Use of School Facilities Procedure
- 903 - Visitors to School District Buildings and Sites
- 903.1 - Sales Calls and Demonstrations
- 904 - Distribution of Materials on School District Property by Nonschool Persons
- 905 - Advertising
- 906 - Community Notification of Predatory Offenders
- 907 - Rewards
- 908 - American Indian Committee
- 909 - Relations with Colleges and Universities
- 910 - Communications and Public Relations
- 911 - Tax Abatement