The annual budget is the financial expression of the educational values, goals and program objectives of the school district.

It is essential that the school district take specific action to ensure that education remains central and that fiscal matters are ancillary and contribute to the educational program. This understanding shall be incorporated into Committee operations and all aspects of school system management and organization.

The budget is a crucial financial instrument that requires cooperation, good communication and professional dedication on the part of the School Committee, the Superintendent, the school staff, town officials, and the community to develop, monitor and implement so that the educational goals and program objectives of the school district can be met.

The annual budget for the school district will be developed and administered in accordance with state and local law, regulations, policy and guidelines.

The Superintendent will serve as budget officer for the School District and may delegate portions of this responsibility to members of his/her staff, as deemed appropriate. As budget officer, the Superintendent is responsible for budget preparation, budget presentation, and budget administration.

SOURCE: MASC LEGAL REFS.: M.G.L. 71:34; 71:37 and 71:38N

NOTE: References to portions of a town or city charter may be appropriate here. The charter should be reviewed.

The annual budget for regional school districts is prepared in accordance with the requirements of M.G.L. 71:16B. A reference to that chapter and section should be added, and the content of a policy in this category should be checked against that citation.

First reading: 04-25-07
Second reading, first vote: 05-16-07
Final vote: 06-20-07