Business & Non-Instructional Operations





The financial records shall also be adequate to serve as a guide for budget estimates and to hold expenditures to the amount appropriated. Accounts shall be kept for each of the classifications for which separate budget estimates must be made.

An adequate code of expenditure accounts shall be used to provide cost analysis and cost accounting.



Legal Reference:

Education Code

Section 35035

Powers and duties of superintendent



Section 42103

Publication of publication budget; hearings required during last week of July; requirements for public hearings



Section 42120-42128

"Budget" defined, Contents of budget, Itemization of revenues and expenditures, General reserve included in budget, Undistributed reserve



Section 42120-42128

Form of budget, Procedure for formulation and adoption of budget Effect of neglect or refusal to make a budget



Policy adopted: