Policy 702.02

Budget Planning, Preparation, and Schedules


The budget shall be a matter of continuing year-round development. Teachers, administrators and support staff members will be involved in the budget planning. Staff members will submit written budget requests in accordance with an administrative timeline (calendar) for purposes of budget preparation.


The procedures for the development of the annual budget are as follows:

On or about April 1, all instructional, curriculum, personnel, building and athletic budget requests are submitted to the Superintendent.

All budget requests are studied and reviewed by the administration prior to approval or rejection.

On or about July 15, a written preliminary budget of proposed expenditures is prepared by the administration and submitted to the Board.

On or about August 15, the Board shall approve a proposed budget statement in writing and file with its secretary.

On or about September 1, a summary of the proposed annual budget detailing expected revenues and expenditures will be prepared. Notice of the place and time of a public hearing on the proposed budget, together with a summary of the proposed budget statement, will be published at least five days prior to the hearing, in a newspaper of general circulation in the district.

Copies of the proposed annual budget will be available to the Board at least three days prior to the hearing.

After the public hearing, the proposed annual budget shall be adopted, or amended and adopted as amended by the Board. If the adopted budget statement reflects a change from that shown in the published proposed budget statement, a summary of such changes shall be published within twenty days of its adoption.

On or before September 20, the secretary of the Board shall file a copy of the adopted budget with the levying board and the state auditor’s office. Proof of publication shall be attached.

On or before October 15, levies are set by the levying board based on final assessed valuations.

Legal Reference:
Neb. Statute 79-1084, 13-517
13-501 et seq.
79-1083 et seq.

Cross Reference:
204.03 Public Hearing
Accounting System

Adopted: June 12, 2006