EL PASO COUNTY COMMUNITY COLLEGE DISTRICT
BOARD POLICY
4.09.03
PREPARATION OF BUDGET
The budget officer shall:
A.
Not later than August 20 of each year prepare, or cause to be prepared, a budget covering all estimated
receipts and proposed expenditures of the District for the next succeeding fiscal year.
B.
The budget must be itemized in detail according to classification and purpose of expenditure and shall
be in the format required by "A Financial Reporting System for Public Junior Colleges in Texas",
Coordinating Board, Texas College and University System, Revised April, 1976, or later revision.
Sec. 23.42, Tex. Educ. Code, Sec. 61.065, Tex. Educ. Code., "A Financial Reporting System for Public Junior Colleges in
Texas", Coordinating Board, Texas College and University System, Revised April, 1976.
C.
Ensure that proper records are kept and that copies of all budgets, all forms, and all other reports are filed at
the proper times.
Sec. 23.44, Tex. Educ. Code.
Adopted: Nov. 21, 1978
Year of Last Review: 2011
Amended:
Designated Contact: Vice President of Administration and Financial Operations
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