Business Operations
The Governing Board recognizes that money and money management comprise the foundational support of the entire school program. To make that support as effective as possible, the Governing Board intends to:
1. Encourage advance planning through the best possible budget procedures.
2. Explore practical sources of dollar income.
3. Guide the expenditure of funds so as to extract the greatest educational returns.
4. Expect top-quality budgeting, accounting and reporting procedures.
5. Maintain the level of per student expenditure sufficient to provide high quality education.
Non-Instructional Operations
All staff shall be responsible for maintaining a healthy environment in support of the educational program. Accordingly, high standards of safety shall be maintained in the operation and maintenance of school facilities, grounds, equipment and services.
In order to provide services that sufficiently support the educational program, the Board establishes the following goals for all noninstructional operations:
1. To provide a physical environment for teaching and learning that is safe and pleasant for students, staff, and the public.
2. To provide resources, facilities and assistance to meet the needs of the educational program.
3. To provide safe transportation for eligible students.
4. To make nutritious meals available to students.
Role of Governing Board
The Governing Board:
1. Makes provisions for long-range planning for acquisition or disposal of sites, additional facilities, plant maintenance, and staff, as related to both operating and capital expenditures.
2. Meets with Superintendent and staff to assist in development of the budget.
3. Approves and adopts an annual budget and approves budget transfers.
4. Is accountable for all district funds, as well as payroll procedures.
5. Adopts written policies for purchase of supplies and equipment.
6. Approves all expenditures of funds by receiving statements and approving payment of bills.
7. Selects an auditor and reviews the annual audit of school district accounts and business procedures.
8. Adopts an insurance program to comply with state and laws and in accordance with prudent financial management.
9. Provides leadership in suggesting and securing community support for additional financing when necessary.
Role of Superintendent
With the staff, the Superintendent:
1. Analyzes current financial position and presents to the Board long-range financial needs and proposals.
2. Prepares reports for public release.
3. Prepares the detailed district budget, interprets and presents it to the Board for adoption. Makes full use of staff members in developing budget items.
4. Administers the budget and keeps expenditures within its limits. Provides information and recommendations for budget transfers for approval of the Board.
5. Makes available to all employees policies and regulations regarding requisitions and purchase orders.
6. Establishes systems of control which account for district funds, inventory of supplies and equipment in accordance with the Education Code and Board policy.
7. Provides Board with periodic reports on operating budget accounts and overall financial condition of the school district.
8. Makes financial reports as required by state school law or by policy of the Board.
9. Recommends auditor(s) to prepare annual audit of school district accounts and business procedures.
10. Assists Board to establish an adequate insurance program.
11. Provides information in support of additional financing.
Working Relationships of Board and Superintendent
The Governing Board in no way wishes to impair its discretionary powers in the management of the financial affairs of the district.
The Board recognizes that it may not delegate to employees the final power of budgeting, purchasing and contracting. It, therefore, desires complete information from the Superintendent and staff on all matters relating to the financial operations of the district.
The Board desires the Superintendent, with the staff, to shape the district financial program in accord with a declared intention of the Board to offer the best attainable program of education. The Board desires to be informed whenever the curricular program conflicts with the financial ability of the district.
The Board also wishes to give close scrutiny and due consideration to each and every financial operation of the school district so that it may fully discharge its legal responsibilities in regard to school finance.
Policy STANDARD SCHOOL DISTRICT
adopted: September 29, 1988 Bakersfield, California