The Board of Education places the responsibility of administering the budget, once adopted, with the
Superintendent. S/He may consult with the Director of Business Services when major purchases are considered
and shall keep the Board informed as to problems or concerns as the budget is being implemented.
The Superintendent is authorized to proceed with making financial commitments, purchases, and other
expenditures within limits provided in the budget, limitations stated in Board policies, and within legal authority
expressed in State statutes.
Listings of expenditures, appropriate financial reports, and budget comparison reports shall be submitted monthly
to the Board to keep members informed as to the status of the budget and overall financial condition of the District.
Once each month, the Board minutes shall include a statement of the receipts and expenditures in the aggregate.
If, during the fiscal year, it appears to the Superintendent that actual revenues are less than estimated revenues,
including the available equity upon which the appropriations from the fund were based, the Superintendent shall
present to the Board recommended amendments to the appropriations resolution that will prevent expenditures
from exceeding revenues. S/He shall ensure that such recommendations shall be in accordance with requirements
of the law and provisions of negotiated agreements. Appropriation amendments must be approved by a two-thirds
vote of the full Board.
66.0607(7), 120.11(4) Wis. Stats.
Approved/Adopted: July 13, 2009