Concepts and Roles

BP 3000.00


The School Board recognizes that money and money management comprise the foundational support of the entire school program.  To make that support as effective as possible, the Board intends to:

l.       Encourage advance planning through the best possible budget procedures. 

2.      Explore sources of revenue that align with the district strategic plan.

3.      Guide the expenditure of funds so as to derive the greatest possible educational returns.

4.      Expect sound fiscal management from the administration.

5.      Advocate a level of per student funding sufficient to provide quality education.

The Board desires to support the educational program with high standards of safety in the operation and maintenance of school facilities, equipment and services.


Role of the Board

The Board:

1.      Solicits public input on educational needs and utilizes that information in making budget decisions.

2.      Approves and adopts the annual budget and approves budget transfers.

3.      Is accountable for all district funds.

4.      Adopts written policies governing the purchase of supplies and equipment.

5.      Monitors all expenditures by receiving statements and approving payments.

6.      Reviews the annual audit of district accounts and business procedures.                                                                                        

7.      Works with the Borough Assembly to adopt an insurance program which complies with law and reflects prudent financial management.

8.      Provides for long-range plans to acquire or dispose of sites and to add, maintain and staff new facilities 

9.      Advocates and secures community support for additional financing when necessary. 


Role of Superintendent or Designee

The Superintendent or designee:

1.      Prepares the detailed annual budget and presents it to the Board for adoption.

2.      Administers the budget and keeps expenditures within approved limits. 

3.      Enforces requisition and purchase order policies and regulations 

4.      Establishes control/inventory systems to account for district funds, supplies and equipment in accordance with law and Board policy.

5.      Makes all financial reports required by law or Board policy and prepares reports for public release.

6.      Analyzes the district's financial condition and presents the Board with proposals for meeting financial needs.

7.      Provides for the annual audit of district accounts and business procedures.

8.      Helps the Board to establish an adequate insurance program. 

9.      Maintains the district's non-instructional operations.


Working Relationships of the Board and Superintendent or Designee

The Superintendent or designee shall recommend financial plans to the Board in accordance with the district's strategic plan, whenever  district programs may be endangered by a lack of funds or when the continuation of district programs may result in an overexpenditure of district funds.

The Board desires complete information from the Superintendent or designee on all matters relating to the district's financial operations.  The Board shall closely scrutinize all district financial operations so that it may fully discharge its legal responsibilities with regard to school finance. 

(cf. 3460 - Financial Reports and Accountability)


Legal Reference:

14.08.101 Powers (Regional School Boards)

14.08.111  Duties (Regional School Boards)
14.12.020  Support, Management and Control
14.14.060  Relationship between borough school district and borough
14.14.065  Relationship between city school district and city
14.14.090 Additional duties


Revision Date:  2/12/03
Revision Date: 7/8/2009


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