DBA BUDGETING SYSTEM
D - FISCAL MANAGEMENT
A budget is required for every fund that a school system utilizes in its yearly operation. We believe the fiscal management of our school district must be up to date in methods and modeled after the state-adopted business practices in order to serve the goal of the modern and continually improving educational program.
A program-oriented system of budgeting shall be in use in Uinta County School District Number One. The budgeting system expresses in financial terms the major programs to be performed in the district. Programs and activities are organized to meet the stated goals and objectives of each program. The budgeting system is supported by an accounting structure organized and operated funds with self-balancing sets of accounts.
The school budget shall be organized by departments and their activities and will be administered to meet the stated goals and objectives of each department. The purpose of the goals and objectives of each department should be adequately stated and understood by teachers, administration and the Board of Trustees so that competent planning, budgeting and accounting can be made.
Policy References:
DB, DBA