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7.13 Budget Amendments

7.13 Budget Amendments

Chapter 7.00: Business Services

7.13

BUDGET AMENDMENTS

POLICY

The Superintendent or designee shall ensure that all District obligations and expenditures are within the appropriation allowed in the District school budget.

I. The School Board shall approve amendments to the original District school budget whenever the function and object amounts in the accounts prescribed by the State Board for the budget form are changed in the original budget approved by the School Board.

II. Amendments to the Special Revenue

Other Fund (federal programs) are considered to be approved by the School Board at the time the Board approved an entitlement grant if such grant contains a detailed function/object budget summary. The effect of such grant shall be reflected in the next monthly District financial report to the School Board

III. Budget amendments shall be approved by the Board for the following conditions: A. Any increase or decrease in revenue.

B. Any increase or decrease in fund balances.

C. Any increase or decrease in budgeted transfers between funds.

IV. Inter-budgetary amendments may be requested by the person responsible for the cost center and approved by the Director of Financial Services and the Superintendent. Budget amendments and inter-budgetary amendments may be made without prior Board approval in order to accommodate and facilitate the accounting and purchasing functions. All amendments will be presented to the Board for approval at the next regularly scheduled meeting.

V. No budget amendments shall be approved by the District School Board after the due date for the annual financial report for that year.

STATUTORY AUTHORITY: 1001.42, F.S.

LAWS IMPLEMENTED: 1001.42, 1001.51, 1010.01, 1010.04, 1011.06, 1011.07, 1011.60, F.S.

STATE BOARD OF EDUCATION RULES: 6A-1.006, 6A-1.007

HISTORY: Adopted: 07/14/1998

Revision Date(s): 12/08/1998

Formerly: F-8

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