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EASTON AREA
SCHOOL DISTRICT
No. 604
SECTION:
FINANCES
TITLE:
BUDGET ADOPTION
ADOPTED:
September 21, 2006
REVISED:
December 16, 2010
604. BUDGET ADOPTION
1.
Purpose
It is the philosophy of the Board that the annual budget proposal represents the
position of the Board, and all reasonable means shall be employed to present and
explain the proposed budget to all district residents and taxpayers.
Board members and district administration shall be knowledgeable and understand
the needs for proposed expenditures.
2.
Definition
Index - the tax rate limit that restricts the school district from increasing the rate of
any tax for the support of district schools without seeking voter approval through
referendum or an exception granted by the Pennsylvania Department of Education
(PDE) or the Court of Common Pleas with jurisdiction.
3.
Delegation of
Responsibility
SC 687
53 P.S.
Sec. 6926.311,
6926.312
The Board directs the Business Manager to prepare both the preliminary and final
budgets on the required forms; comply with advertising requirements; and make the
budget documents and supporting information available in printed form for public
inspection in the district administrative offices, in accordance with the timelines
specified in law and Board policy.
4.
Authority
SC 687
The Board shall annually, but not later than the first business meeting of January,
decide the budget option to be used for the following fiscal year. The Board shall
approve either the Accelerated Budget Process Option or the Board Resolution
Option.
Accelerated Budget Process Option
53 P.S.
Sec. 6926.311
The preliminary budget shall be made available in printed form for public inspection
at least 110 days prior to the primary election. Public inspection shall be available
for at least twenty (20) days prior to planned adoption. The Board shall give public
notice of its intent to adopt at least ten (10) days prior to adoption of the preliminary
budget.
604. BUDGET ADOPTION - Pg. 2
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53 P.S.
Sec. 6926.311
53 P.S.
Sec. 6926.311
53 P.S.
Sec. 6926.333
The Board may hold an advertised public hearing prior to adoption of the
preliminary budget.
The Board shall annually adopt the preliminary budget at least ninety (90) days prior
to the primary election.
If the preliminary budget exceeds the increase authorized by the Index, an
application for an exception may be filed with either a Court of Common Pleas with
jurisdiction or PDE and made available for public inspection, consistent with the
requirements of law. The application for an exception shall be submitted by the
Business Manager and/or Solicitor.
53 P.S.
Sec. 6926.333
However, the Board may substitute the filing of an application for an exception to
the Index limit by submitting a referendum question seeking voter approval for a tax
increase, in accordance with law.
53 P.S.
Sec. 6926.333
In the event that a court or PDE denies an application for an exception to the Index
limit adopted as part of the preliminary budget, the Board may approve immediate
filing of a referendum question, as authorized by law, seeking voter approval for a
tax rate that exceeds the Index. This filing shall be performed by the Business
Manager and/or Solicitor.
53 P.S.
Sec. 6926.333
Any referendum question shall include an accompanying non-legal, interpretative
statement referencing the expenditure items for which a tax increase is being sought
and the consequences that will result if the referendum question fails. Such
information shall be made available to the public through the district web site, media
resources and public meetings.
At least 30 days prior to adoption, the final budget shall be presented to the Board
on the required form and supplemented with information deemed necessary by the
Board.
The final budget shall include any necessary changes from the adopted preliminary
budget. Any reduction required as the result of the failure of referendum shall be
clearly stated. If the actions taken do not include those previously stated as the
outcome of referendum failure, they shall be accompanied by a detailed statement as
to the reasons. The statement shall be prepared by the Business Manager.
53 P.S.
Sec. 6926.312
SC 508, 687
The final budget shall be made available in print for public inspection at least twenty
(20) days prior to final adoption. The Board shall give notice of its intent to adopt at
least ten (10) days prior to adoption of the final budget.
The Board shall annually adopt the final budget by a majority vote of all members of
the Board prior to June 30.
604. BUDGET ADOPTION - Pg. 3
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Board Resolution Option
53 P.S.
Sec. 6926.311
The Board shall adopt a resolution that it will not raise the rate of any tax for the
following fiscal year by more than the Index. Such resolution shall be adopted no
later than 110 days prior to the primary election and must contain the following
unconditional certifications that:
1.
The Board will not increase any tax at a rate that exceeds the school district
Index.
2.
The Board will comply with Section 687 of the School Code for budget
adoption.
3.
The increase of any tax at a rate less than or equal to the Index will be sufficient
to balance its final budget.
SC 687
At least thirty (30) days prior to adoption of the final budget, the Business Manager
shall prepare and present a proposed budget on the required form. The proposed
budget shall be made available in print for public inspection and duplication at the
district administrative offices at least twenty (20) days prior to adoption of the
budget. The Board shall give public notice of its intent to adopt at least ten (10) days
prior to adoption of the proposed budget.
Final Budget
SC 508, 687
The Board shall adopt the budget and the necessary appropriation measures required
to put it into effect by a majority vote of all members of the Board by June 30.
References:
School Code – 24 P.S. Sec. 508, 687
Taxpayer Relief Act – 53 P.S. Sec. 6926.301 et seq.