CONCEPTS AND ROLES

The School Board recognizes that money and money management comprise the foundational support of the entire school program. To make that support as effective as possible, the Board intends to:

1. Encourage advance planning through the best possible budget procedures.

2.          Explore practical sources of dollar income.

3.       Guide the expenditure of funds so as to derive the greatest possible educational returns.

4.          Expect sound fiscal management from the administration.

5. Advocate a level of per student funding sufficient to provide quality education.

The Board desires to support the educational program with high standards of safety in the operation and maintenance of school facilities, equipment and services.

Role of The Board

The Board:

1. Solicits public input on educational needs and utilizes that information in making budget decisions.

2. Approves and adopts the annual budget and approves budget transfers.

3. Is accountable for all district funds.

4. Adopts written policies governing the purchase of supplies and equipment.

5. Monitors all expenditures by approving monthly financial report.

6. Reviews the annual audit of district accounts and business procedures.

7. Adopts an insurance program which complies with law and reflects prudent financial management.

8. Provides for long‑range plans to acquire or dispose of sites and to add, maintain and staff new facilities.

9. Advocates and secures community support for additional financing when necessary.

Role of Superintendent or Designee

The Superintendent or designee:

1.           Prepares the detailed annual budget and presents it to the Board for adoption.

2.           Administers the budget and keeps expenditures within approved limits.

3.           Enforces requisition and purchase order policies and regulations.

4.           Establishes control/inventory systems to account for district funds, supplies and equipment in accordance with law and Board policy.

5.           Makes all financial reports required by law or Board policy and prepares reports for public release.

6.           Analyzes the district's financial condition and presents the Board with proposals for meeting financial needs.

7.           Provides for the annual audit of district accounts and business procedures.

8.           Helps the Board to establish adequate insurance program.

9.           Maintains the district's non-instructional operations.

Working Relationships of the Board and Superintendent or Designee

The Superintendent or designee shall recommend financial plans to the Board in accordance with the district's goals and objectives, whenever district programs may be endangered by a lack of funds or when the continuation of district programs may result in an over expenditure of district funds.

The Board desires complete information from the Superintendent or designee on all matters relating to the district's financial operations. The Board shall closely scrutinize all district financial operations so that it may fully discharge its legal responsibilities with regard to school finance.

(cf. 3460 ‑ Financial Reports and Accountability)

Legal References:

ALASKA STATUTES

14.08.101 Powers (Regional School Boards)

14.08.111 Duties (Regional School Boards)

14.12.020 Support; Management and Control

14.14.060 Relationship between borough school district and borough

14.14.065 Relationship between city school district and city

14.14.090 Additional duties

CONCEPTS AND ROLES

Annual Budget Timeline

By the 2^nd Thursday in December – School Board appoints board representative to budget committee.

By the 1^st Thursday in January – School Board forms budget committee and appoints the following representatives from the community to serve on the committee:  parent, student, elementary teacher, high school teacher, classified employee, community member, chamber of commerce member.  Additionally, the city council appoints a council representative to the budget committee.  In addition to the appointed representatives the following staff members will serve as ex-officio members of the committee:  Superintendent, Principal, and Business Manager.

By the 1^st Thursday in March – the budget committee meets, usually once a week for several hours.  Historical information and a projected budget are presented to the committee.  The committee will make recommendations based on the projections.  The committee will prioritize a list of potential areas in the budget to cut, if a funding shortfall occurs.

By the 2^nd Thursday in March – the budget is presented to the School Board for revisions and/or approval.

By April 1^st – after approval by the School Board, but no later than April 1, the budget is submitted to the city for approval of the total amount. (AS 14.14.060 (c) states “within 30 days after receipt of the budget, the city council shall determine the total amount of money to be made available from local sources for school purposes and shall furnish the School Board with a statement of the sum to be made available.  If the assembly does not, within 30 days, furnish the School Board with a statement of the sum to be made available, the amount requested in the budget is automatically approved.”)

By May 31^st – AS 14.14.060 (c) states “by May 31^st, the assembly shall appropriate the amount to be made available from local sources from money available for the purpose.”

By July 15^th – budget report with the Superintendent’s and City Manager’s signatures due to the State of Alaska.

BUDGET

Public Hearing and Availability of Proposed Budget

The proposed budget, showing expenditures, cash balances, and all revenues, shall be made available for public inspection before the public hearing date.

The Board shall hold a public hearing on the proposed budget for the purpose of permitting any district resident to appear and speak to the budget or any item on the budget.

Adoption of the Budget

The adoption of the budget shall not take place until the public hearing is concluded.  The district shall conform to state regulations regarding form and content.

By April 1, the Board shall adopt and submit an annual budget to the city council for approval of the local contribution of revenue to the school district.  If budget revisions are necessary based on the amount of local contribution to the schools approved by the city council, the Board shall conduct a public hearing prior to adopting a revised budget. 

(A.S. 14.14.060/14.14.065)

By July 15, the adopted budget shall be submitted to the state department of education for approval.  The state commissioner may reject the budget if it is not in the form required by the state, is not balanced, or does not meet local effort requirements of law.  If rejected by the state, a revised budget shall be submitted within thirty days of the notice of rejection.  If the budget contains a prior year fund balance revenue, the budget shall be revised and resubmitted if the annual audit shows the fund balance to be less than projected.  (4 AAC 09.110/09.120)

TRANSFER OF FUNDS

The School Board recognizes that the transfer of funds between budget categories within functions may be necessary in order to ensure that the district maintains a balanced budget.  The Superintendent or designee may authorize budget transfers under $5,000.  All transfers shall be reported to the Board and are subject to Board approval.

Legal References:

             ALASKA STATUTES

            14.08.010 Powers (Regional school boards)

            14.14.060 Relationship between borough school district and borough

            14.14.065 Relationship between city school district and city

SPECIAL REVENUE FUNDS

In order to offer the best educational opportunities possible for the students of the district, the Board will seek as many sources of revenue as possible to supplement local funds and basic aid offered by the State.

To ensure coordination and avoid confusion in developing programs and making application for specifically funded programs, the agents of the Board or staff of the district will apply for special revenue grants only upon the expressed approval of the Superintendent.

A three stage process shall be utilized in acquiring special revenue funds:

1. The Superintendent informs the Board of the availability of funds and the intent to pursue such funds.

2. The grant proposal is developed and presented, through the Superintendent, to the Board for their approval.

3. The Superintendent will notify the Board of the grant award subject to the acceptance by the Board.

The Superintendent or his designee is authorized to sign all reports on funded projects.

FEDERAL FUNDS

Public Law 103‑382

Unalaska City School operates under programs which must be administered in accordance with particular federal and/or state laws and conditions of the grants. The school, while claiming children that live on native land for the purposes of recurring funding PL103‑382, will ensure the following:

1.         Give tribal officials and parents of native children the opportunity to comment on the participation of native children on an equal basis in the school program with other children educated by the school district.

2.                 Disseminate to tribal officials and parents of native children‑‑‑

a)         The Public Law 103‑382 applications;

b)      Any evaluations of education programs assisted with funds provided under the Act; and

c)               Any program plans for education programs that the Local Education Agency

(LEA) plans to initiate or eliminate;

3.       Consults actively and involves regularly tribal officials and parents of native children in the planning and development of education programs assisted with funds provided under the Act; and

4.                 Affords tribal officials and parents of native children an opportunity to ‑‑

a)               Make recommendations concerning:

1. The needs of their children; and,

2. The ways by which they can assist their children in realizing the benefits to be derived from their education programs assisted with funds provided under the Act; and

b)               Present their overall views on the education program in the LEA, including ‑­

1. The operation of the LEA's education program; and

2. The degree of parental participation allowed.