VIII-06: Budget Implementation

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

Board Policy with Guidelines

Policy Number:  VIII-6
Effective Date:  12/16/1982
Revised Date:
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Subject:  Budget Implementation

BOARD POLICY
The Board of Education places the responsibility for administering the operating budget, once adopted, with the Superintendent. In order to allow the Superintendent to administer and control the budget in an effective manner, the following principles shall be followed:

GUIDELINES

  1. All actions of the Superintendent or duly delegated employees of the district in executing the programs and/or activities as set forth in the adopted operating budget, are authorized to implement said programs and/or activities, subject, however, to continuous review by the Board, and further limited to the following express provisions:
    1. All expenditure of funds for the employment and assignment of personnel meet the requirements of the Utah State Board of Education certification regulations and are fully funded within the line item of the operating unit as funded in the adopted budget.
    2. Appropriate financial reports are given to the Board periodically for their inspection and approval.
    3. The Board is informed at the next regular or special meeting of any departure from the intended budget implementation that is made in an emergency situation.
  2. The Board, recognizing that prompt payment of bills improves efficiency and lowers cost of operation, and to take advantage of time discounts, at the time it authorizes or ratifies a purchase, authorizes the Superintendent, or his designated representative, to make payment provided the expenditure is made in accordance with principles set forth above.

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