ASD File: DEA
AUBURN SCHOOL DISTRICT
REVENUES FROM LOCAL TAX SOURCES

It is the responsibility of the Auburn School Board to sufficiently explain the objectives and needs of the school to appropriate community bodies that have a role in school budget adoption, and to the legislative body which casts the final vote, so that local support of education can indeed provide for all children equal educational opportunities.

The Board, administration, and the professional staff will work with the taxpayers toward the solution of problems in the operational funding of the school district.

The financial condition of the district, along with its needs and goals, will be presented to the citizens. This will be done through an ongoing public information program.

In addition, the Board may:
1. Accept available state funds to which the district is entitled by law or through rules of the State Board of Education, and
2. Accept federal funds which are available providing there is a specific need for them and that matching funds required are available.

The Board may accept revenues on a case-by-case basis consistent with the goals, policies, and programs of the district.

Adopted: February 8, 2000

ASD File: DD
AUBURN SCHOOL DISTRICT
FUNDING PROPOSALS AND APPLICATIONS

The School Board is to be kept informed of all possible sources of state, federal, and other funds for the support of the school and/or for the enhancement of educational opportunities. The Superintendent is to apprise the Board of its eligibility for general or program funds and to make recommendations for board action.

Adopted: February 8, 2000

ASD File: DC
AUBURN SCHOOL DISTRICT
TAXING AND BORROWING AUTHORITY/LIMITATIONS

No funds will be borrowed for capital building projects or other major capital items without the expressed approval of the school district electorate as determined by a vote of the school district at an annual or special school district meeting in accordance with the Municipal Finance Act.

Statutory Reference:
RSA Ch. 33:8-a

Adopted: February 8, 2000

ASD File: DBJ
AUBURN SCHOOL DISTRICT
TRANSFER OF APPROPRIATION

It is the intent of the School Board to limit its spending to the amount specified for each line
item. However, the Superintendent is authorized to transfer funds between line items when
necessary to achieve School Board policy goals, except that excess funds may not be transferred
from the Unemployment Compensation line item.

Statutory References:
RSA 32:10
RSA 282-A:71, III

Adopted: February 8, 2000

ASD File: DBI
AUBURN SCHOOL DISTRICT
BUDGET IMPLEMENTATION

The Auburn School District budget serves as the vehicle to direct and limit expenditures. Overall responsibility for this vehicle rests with the Superintendent, who will establish the procedures for budget management and reporting throughout the district.

Statutory References:
RSA 32:5, 32:10, 32:3

Adopted: February 8, 2000

ASD File: DBC
AUBURN SCHOOL DISTRICT
BUDGET PLANNING

The Superintendent may establish procedures for the involvement of staff in the development of the budget proposal.

The Superintendent will annually prepare guidelines and schedules to allow for timely submission of the budget to the Board.

The budget proposal must be within the parameters of board policy and include provisions for:
1. Programs to meet the needs of the entire student body.
2. Staffing arrangements adequate for proposed programs.
3. Maintenance of the district’s equipment and facilities.

Upon receipt of the Superintendent’s recommendations, the Board will review the budget prior to submission to the Budget Committee.

Statutory Reference: RSA 32:5

Adopted: July 10, 1979
Adopted: February 8, 2000

ASD File: DB
AUBURN SCHOOL DISTRICT
ANNUAL BUDGET

One of the primary responsibilities of the School Board is to secure adequate funds to carry out a high-level program of education.

The adopted annual school budget is the financial outline of the district’s educational program; it is the legal basis for the establishment of tax rates. The annual school budget process is an important function of School District operations and should serve as a means to improve communications within the school organization and with the residents of the community.

The Superintendent will be responsible for preparing, and presenting to the Board for adoption, the annual school budget. The Board expects the Superintendent to work closely with the Principal, Special Education Director, and other administrators in their respective areas in studying the needs of the school and in compiling a budget to meet those needs. The building administrators are expected to confer with appropriate staff in getting budgetary requests and information on requirements.

In developing each operating budget, it will be the policy of the Board to provide an optimum educational program for the students with an awareness of the taxpayers’ ability to support such a program.

Adopted: February 8, 2000