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6220 Policy_Budget Preparation

The District's operation and educational plan is reflected in its budgets. Each year, the Board of Education will
cause to have prepared and then review and approve the appropriate Fund budgets. Each budget shall be designed
to carry out District operations in a thorough and efficient manner, maintain District facilities properly, and honor
continuing obligations of the Board.
 
The Board shall ensure that adequate funds are reserved for the General Fund to maintain a secure financial
position.
 
A proposed budget requires the critical analysis of every member of the Board prior to approval; once adopted, the
budget deserves the support of all members of the Board regardless of their position before its adoption.
 
The Board directs the Superintendent to present the budgets to the Board along with all available information
associated with each budget in sufficient time to allow for proper analysis and discussion prior to the hearing.
 
When presented to the Board for review and/or adoption, the information shall include, as appropriate:
 
    A. The proposed expenditure and revenue in each financial category for the ensuing year;
 
    B. The actual expenditure, the approved budget, and the revenue in each financial category for the previous
        year and the first six (6) months of the current year;
 
    C. The estimated expenditures and revenue in each financial category for the second six (6) months of the
         current year;
 
    D. The anticipated unexpended or unappropriated balances or surpluses in the current year for each fund.
 
65.90, Wis. Stats.
 
Approved/Adopted:  July 13, 2009
ĉ
Shari Weinstock,
Aug 8, 2011, 9:55 AM