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North Sanpete School District
Statement of .............

Board Policy with Guidelines

Policy Number:  VIII-3
Effective Date:  12/16/1982
Revised Date:
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Subject:  Budget and Deadline Schedule

The superintendent of each school district shall be and act as budget officer of such district, and shall on or before June 1st of each year, prepare and file with the Board of Education of his district a tentative budget on forms furnished by the State Auditor. Such tentative budget shall be made available, and be placed on file with the Clerk of the Board of Education for public inspection, and continue so available and on file for a period of at least fifteen days prior to the adoption of a budget as hereinafter provided. (53-20-I)

  1. Procedure for Adoption:  On or before June 30 of each year, the Board of Education of each school district shall prepare and adopt a budget for the next fiscal year, and shall make appropriations to govern
    expenditures for each year. (53-20-2)

  2. Approval at Local Level:  The Board of Education approves the budget at the local level. The budget, when approved, becomes an official part of the minutes of the budget-adoption meeting.

  3. Approval at State Level:  A copy of the budget as adopted shall be filed with the State Auditor and with the State Board of Education. (53-20-2)

  4. Amendment of Totals:  It shall be unlawful for any board of education to make any appropriation in excess of the estimated expendable revenue including undistributed reserves, for the ensuing fiscal year. All unexpended balances of appropriations at the end of the fiscal year shall revert to the funds from which they were appropriated and shall be set up as revenue in the budget of the following year. The district shall be authorized to adopt a budget containing an amount known as the undistributed reserve. This reserve shall not be less than one nor more than five percent of the maintenance and operation budget adopted by the board of education in accordance with a scale developed by the State Board of Education based upon the size of the budget of the school district. Appropriations may be made from the undistributed reserve to any expenditure classification in the maintenance and operation budget of the district by written resolution adopted by a majority vote of the board of education setting forth the reasons for the appropriation of the reserve or any portion thereof and filed with the State Board of Education and the State Auditor. The undistributed reserves may not be used in negotiation or settlement of contract salaries for school district employees . . . (53-20-2)

  5. The School District budget shall be prepared on forms provided by the State School Board so
    that account numbers and format will be comparable state wide and that the budget will meet
    state requirements.

  6. Budget hearing . . . notice of the meeting of the Board for the adoption of the said budget shall
    have been published in a daily newspaper published in the district and of general circulation
    therein, if such is published in the district, but in any event in a newspaper of general
    circulation in the district, at least one week in advance of the holding of such meeting. (53-20-2)

    A written statement of the proposed annual operating budget for the succeeding year shall be available, on request, to voters during the business hours of the-district office for seven days (other than a Saturday, Sunday, or holiday) preceding the annual district meeting. The availability of this budget information shall be included in the legal notice of the annual meeting.

    A public hearing shall have been allowed on the budget prior to its adoption and the budget prepared by the Board of Education shall have been on file with the clerk of the board and available for the public inspection at least ten days prior to the holding of any public hearing. . . (53-20-2)

  7. Final Budget: At the close of the public hearing on the budget, the board will make changes and modifications as deemed necessary in the tentative budget. The board will then adopt the budget. 

    After the annual budget has been adopted, the board will ascertain how much money must be raised by taxes for school purposes. The Clerk of the Board must file a certificate of tax levy with the county clerk as prescribed by the laws of the State of Utah.
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