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Brockton Public Schools
School Committee Policy
ANNUAL BUDGET
1. Responsibility for Policy
It shall be the responsibility of the School Committee to set policies regarding the
school budget which reflect the general philosophy and goals of the community and
which provide a framework within which the school administration can operate.
Budgeting policies shall be established upon the recommendation of the
Superintendent of Schools and other personnel responsible for fiscal affairs.
One School Committee member may be assigned as liaison with school administrators
during the budget process, and scheduling of meetings will take into consideration the
work schedule of the School Committee Member.
2. Conformance to Local, State and Federal Laws
The local budget and budgeting process shall conform to all existing state and local
requirements as set forth by the state constitution, revised ordinances of the City of
Brockton, Massachusetts, the State Board of Education and the Brockton School
Committee.
3. Purpose
The purpose of budgeting policies shall be to provide a systematized mode of
budgeting procedures, such that continuity is maintained from year to year and that the
public and the School Committee are kept reasonably well-informed regarding the
financial and educational programs of the school system.
4. Program Budget
The system of budgeting shall be program oriented. This budgeting should express in
financial terms the major programs and activities to be conducted in the school
district. The programs should be organized to meet the guidelines and goals
established by the Superintendent and approved by the School Committee. The
budgeting system shall be supported by an accounting structure designed and operated
on an encumbrance system with detailed accounting by program.
D. Fiscal Management
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Approved: June 15, 1999; August 20, 2002