Business & Non-Instructional Operations





As a means of providing flexibility in the administration of the General Fund budget, the Board of Education establishes a system of variable budget control. Each appropriation account shall include within its coding a definition of the flexibility allowed in the expenditure of that appropriation. In general, the level of control shall provide the broadest flexibility consistent with law and the intent of the board in appropriating the funds.

Budget administrators shall be advised periodically of the conformity of their expenditures to the budget approved by the Board of Education. When it is necessary to exceed the control limit established by the board, a request for transfer of funds must be recommended by the superintendent for board approval.

The Assistant Superintendent, Administrative Services, shall maintain a control of all expenditures by major accounts and shall recommend transfers to the superintendent as necessary to comply with the requirements of Education Code 20951.

This policy in no way alters the responsibility of budget administrators to comply with all other laws, contractual obligations, board policies and administrative procedures relating to the expenditure of funds.


Legal Reference:

Education Code

Section 20951












Policy adopted: