DBD: BUDGET PLANNING
The first priority in the development of an annual budget will be the educational welfare of the children in our schools. However, the District will also attempt to balance the valid interest of the taxpayers.
Budget decisions reflect the attitude and philosophy of those charged with the responsibility for educational decision-making. Therefore, a sound budget development process must be established to ensure that the annual operating budget accurately reflects this school districtís goals and objectives.
In the budget planning process for the school district, the School Committee will strive to:
1. Engage in thorough advance planning, with staff and community involvement, in order to develop budgets and guide expenditures in a manner that will achieve the greatest educational returns and contributions to the educational program in relation to dollars expended.
2. Establish levels of funding that will provide high quality education for all our students.
3. Use the best available techniques for budget development and management.
The Superintendent will have overall responsibility for budget preparation, including the construction of, and adherence to, a budget calendar.Source: MASC