F-3: BUDGETING
Training for Administrators and Staff
BCSD District Accounting Procedures
BCSD School Activity Accounting Procedures
53A-19 School District Budgets
53A-19-101 Superintendent - Budget Officer
53A-3-303 Duties of Business Administrator
53A-19-102 Local School Board Budget Procedures
53A-19-103 Undistributed Reserve in School Board Budget
53A-19-104 Limits on Appropriations
53A-19-105 School District Interfund Transfers
53A-19-106 Warrants Drawn by Business Administrator
53A-16-201 Control of School Lunch Revenues
REFERENCES
THE POLICY
It is the policy of the Beaver County School District Board of Education to be in compliance with all applicable local, state, and federal budgeting laws and policies. The purpose of this policy is to safeguard district operations by ensuring responsible budgeting practices are implemented. The District administration shall develop procedures which:
Incorporate best practices for safeguarding the financial health of the District, including practices which incorporate budget contingency planning, net position and fund balance levels, reserves, and resource flows;
Incorporate best practices for operational and financial planning;
Incorporate reasonable practices for managing and budgeting for capital assets and related improvements;
Incorporate reasonable and legally compliant practices for managing public debt;
Incorporate best practices with budget reporting, including performance measurement reporting;
Provide for reporting to the Board of known material budget and financial risks to the District.