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Glenbard Township High School District 87
Policy 4:10-R1

Operational Services

Administrative Procedure – Budgeting Procedures

General Budgeting Preparation and Control

Beginning every year in about December, each teacher in a department will fill out budget worksheets stating needs for their courses for the next school year within the financial guidelines established for that department by the Building Principal in accordance with Board of Education allocations. The
Department Chair will then review teacher budget requests, eliminating duplicate and lower priority items.

All department budgets will be submitted to the Building Principal for review with the Department Chairs. The Building Principal will submit the building’s budget to the Accounting Coordinator for a final review of all departmental budgets.

Upon completion of this third review, the Accounting Coordinator will compile the budget. A copy of the proposed budget will be sent to each Board of Education member for final review. During the budget preparation period, several meetings may be held with the Board dealing with
budgeting concerns.

Usually in early August, the budget will be placed on file for the public examination for a 30 day period. Finally, a public hearing will be held in September at which residents may raise questions or make statements about the budget. Adoption by the Board follows the budget hearing. After adoption, it is the responsibility of the Assistant Superintendent for Business Services to make sure all departments stay within their budget. Monthly budget statements will be sent to each Building Principal. The Board will review a monthly statement of the entire budget.

Through these procedures of preparation and control, it is believed that District 87 will achieve full and economical use of its resources.

Instructions for Budget Preparation

A. Teachers - Budget Worksheet

1. Each teacher will receive from the Department Chair budget worksheets to complete by listing needs for the next school year. The Department Chair will give detailed instruction and consultation for completion of the worksheets. Upon completion, budget worksheets must be submitted back to the Department Chair.

2. Each teacher will complete a budget worksheet as follows:

a. Indicate the title of the account (supplies, capital outlay, maintenance, etc.) in the upper right hand block of each worksheet. It is especially important to properly classify capital outlay and supply items. (See guidelines in this section.)

b. Indicate the building, Building Principal, and department in the proper place.

c. Describe requests as precisely as possible, using as many lines as necessary. Indicate brand or model, if a particular one is desired. Indicate quantities and units clearly. Use catalog numbers where possible. Use a catalog, call the vendor, contact the Assistant Superintendent for Business Services in the District Administrative Center or check past purchase orders to determine estimated cost for inclusion on the worksheet.

d. Do not mark the sections entitled “District Only”. This area will be used by the Accounting Coordinator.

e. Identify Supply and Capital Outlay Items.

A. Criteria for Supply Items

A supply item is any article or material which meets any one or more of the following conditions.

2282008_101004_0.png It is consumed in use.

2282008_101004_0.png It loses its original shape or appearance with use.

2282008_101004_0.png It is expendable, that is, if the article is  damaged or some of its parts are lost or worn out, it is usually more feasible to replace it with an entirely new unit rather than repair it.

2282008_101004_0.png It is an inexpensive item, having characteristics of equipment, whose small unit cost makes it inadvisable to capitalize the item.

2282008_101004_0.pngIt loses its identity through incorporation into a different or more complete unit or substance.

B. Criteria for Capital Outlay Items

An equipment item is a moveable or fixed unit of furniture or furnishings, an instrument, a machine, an apparatus, or set of articles which meets all of the following conditions:

2282008_101004_0.png It retains its original shape and appearance with use.

2282008_101004_0.png It is non-expendable , that is, if the article is damaged or some of its parts are lost or worn out, it is usually more feasible to repair it than replace it with an entirely new unit.

2282008_101004_0.png It represents an investment of money which makes it feasible and advisable to capitalize the item.

2282008_101004_0.png It does not lose its identity through incorporation into a different or more
                                complex unit or substance.

Department Chairs - Budget Worksheets

A. The Department Chair will meet with the Building Principal to discuss the budget allotment and other guidelines for preparation of that department’s budget worksheets.

B. The Chair will distribute budget worksheets to teachers along with instructions and guidelines for completion.

C. Upon completion of the worksheets by the teacher, the Chair will review all requests for duplication, reject those which are not feasible , and total the cost of the remaining requests.
Requests should be grouped by the vendor on the worksheets so that purchase orders on approved items may be typed directly from the worksheets.

D. Copies of the worksheets must be submitted in triplicate to the Building Principal for further reviews.

DATED:        March 1999

REVIEWED:  March 13, 2006