DBC
Brockton Public Schools
School Committee Policy
BUDGET PLANNING, PREPARATION AND SCHEDULES
Budget Preparation:
Responsibility:
The Superintendent of Schools shall have overall responsibility for the planning, preparation
and presentation of the budget to the School Committee. The Superintendent shall delegate
aspects of budget planning, preparation and presentation to the Senior Director of
Administrative Services or other qualified personnel.
Planning:
Prior to staff preparation of the budget, and no later than July 1, the Superintendent shall
establish guidelines and priorities for each fiscal year. The Superintendent should encourage
planning in order to develop budgets and to guide expenditures so as to achieve the greatest
contributions to the educational program in relation to dollars expended.
Principals shall inform the School Improvement Councils of their building budgets during the
preparation process.
Programs:
The Superintendent and others responsible for budget preparation shall assure that each
building unit, each department and each school system employee will have the means, either
individually or by presentation, of providing input regarding those budget categories or items
which directly affect them and their responsibilities.
Calendar:
Each year the Superintendent and his/her staff shall prepare a budget calendar which shall
present a plan of action for estimating and completing preparation of the annual budget in a
fixed period of time. The calendar shall be used as a tool for identifying required budgetary
activities and for identifying when and by whom these activities are to be formed. The
calendar shall also be used as a guide for coordinating the budgetary activities of individuals
and groups, collecting the budget data, reviewing budget problems and making budget
decisions. The calendar shall also specify dates for School Committee budget review, the
public hearing, adoption and presentation of the budget to the City Council.
Zero Base Budgeting Concepts:
The Superintendent shall use Zero Base Budgeting techniques in the budgeting process. ZBB
is a tool that managers will use in attaining the goals and priorities established by the
Superintendent and approved by the School Committee. ZBB shall involve decision makers in
a yearly structured review of alternative ways of providing services for the many programs in
the system.
D. Fiscal Management
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Approved: June 15, 1999; August 20, 2002
DBC
Budget Requests:
Each building unit or department that is requested to determine its needs based on the
Superintendent’s guidelines and priorities shall provide specific requests for objects of
expenditure (memberships, textbooks, instructional supplies, etc.) on a priority basis.
Principals, directors, department heads and coordinators shall consult with each other and
their staff to determine realistic requests for areas of their responsibility.
If there is disagreement between principals and directors, etc., the curriculum administrator to
whom they are responsible must become involved in trying to resolve the issue.
Budget requests shall specify a description of time, quantity, estimated unit and total prices
and a brief justification for each requested expenditure.
Budget Reduction or Increases:
In the event that the School Committee, Superintendent, or administrators must reduce or
possibly increase the budget, priority lists should be used as a basis for instituting changes and
those affected by the changes will be consulted.
Budget Cuts:
If budget cuts are necessary, it shall be the policy of the School Committee to reduce requests
by program expenditure commencing with those programs that have a low priority rather than
reducing general or total programs by a fixed amount or percentage.
Cost Comparisons:
The annual budget shall contain cost comparison data by program category and expenditure,
and by organizational level, i.e., pre-K-K, 1-6, 7-8, 9-12, K-12. Total cost by program shall be
displayed in line item form for a summarized presentation to the School Committee and City
Council.
Realistic Budget Requests:
The School Committee and administration shall make an effort to insure that budget request
estimates and needs are accurately reflected in the budget and are neither over-inflated nor
under inflated.
Equal Distribution of Goods and Services:
The School Committee and administration shall insure that all schools and programs shall be
funded on a fair and equitable basis throughout the school system by obtaining and
considering budget requests from teachers, principals, department heads, coordinators,
directors and other administrators. The requests shall be by program and by location.
Dissemination:
The Superintendent shall designate the Administrative Services Department and staff as
responsible for coordinating, collecting and publishing budget data prior to the open budget
meetings of the School Committee. The preliminary budget document approved tentatively by
the Superintendent and his/her administrative team, shall be disseminated, in detail, to all
members of the School Committee, at least one week prior to the first open meeting scheduled
for budget review.
D. Fiscal Management
Page 2 of 2
Approved: June 15, 1999; August 20, 2002
DBC
D. Fiscal Management
Page 3 of 2
Approved: June 15, 1999; August 20, 2002