Once the budget committee and board have approved the budget, does the superintendent have to bring any change to any of the line items to the board for approval before the expense can be made?
April 8, 2016
Policy DBK governs the administration’s authority to transfer funds between budget line items. Usually policy DBK gives authority to the superintendent to transfer money between programs and object codes within the same level of appropriation. Appropriation is usually made at the function level (the 1000, 2000 etc.). Transfers between functions must be made by board resolution. When the budget committee discusses and votes to OK spending amounts or specifies line items below the appropriation level, they are making non-binding recommendations for how the dollars are spent. After the board adopts the budget, the superintendent follows policy DBK in determining when the administration must come back to the board for approval of line item transfers
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