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DB-R - Budget Development and Adoption Administrative Procedure

DB-R - Budget Development and Adoption Administrative Procedure

It is the policy of the Board to present to the voters a budget that is both responsive to the needs of the school system and fiscally responsible.

  1. Review District core values and vision;

  2. Review current year’s finances and the Superintendent’s preliminary year end projection;

  3. Review Superintendent’s projections for the upcoming budget;

  4. Consider items which Board members feel should be prioritized in the new budget;

  5. Agree on budget parameters to be followed in developing the upcoming budget;

  6. Ensure opportunities for public input for consideration in budget development;

  7. Set a date and method for public presentation of the budget;

  8. Establish a date for the public referendum on the budget.

B. The Board shall instruct the Superintendent to develop a budget timeline that ensures the budget development process is conducted in an orderly and deliberate manner so as to honor the dates established above.

C. The Board authorizes the Superintendent to establish administrative procedures for the development of the district budget that include input from staff and administrators as they deem necessary and appropriate.

D. The Superintendent shall prepare for the Board’s review and consideration a budget presentation in March that includes:

  1. An overview of the budget, detailing significant budget issues, explaining the budget development process, and including other comments and information they deem appropriate;

  2. A summary of anticipated revenues and projected expenditures;

  3. Sufficient detail and supplemental information to allow the Board and the public to understand and appreciate the budget.

E. The Superintendent shall instruct the Directors of the Adult Education program and the School Nutrition program to submit a budget for their respective operations, including a projection of revenues and expenditures, for inclusion in the district budget.


20-A MRSA § 1301 (MSAD)

20-A MRSA § 1701 (CSD)

20-A MRSA § 1482 (RSU)

20-A MRSA § 1902 (UN)

20-A MRSA § 15617 et seq. (ALL)


Cross Reference:

DB - Budget Development and Adoption


Policy Adopted: March 5, 1975

Policy Revised: October 3, 1979; December 3, 1986; October 15, 1997; November 2, 2005; March 20, 2024