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EASTON AREA
SCHOOL DISTRICT
No. 601
SECTION:
FINANCES
TITLE:
FISCAL OBJECTIVES
ADOPTED:
September 21, 2006
REVISED:
601. FISCAL OBJECTIVES
1.
Purpose
The Board recognizes that money and money management comprise the
foundational support of the whole school program. To make that support as effective
as possible, the Board intends to:
1.
Encourage advance planning through the best possible budget procedures.
2.
Explore all practical and legal sources of dollar income.
3.
Guide the expenditure of funds to achieve the greatest educational returns.
4.
Require maximum efficiency in accounting and reporting procedures.
5.
Maintain a level of per student expenditure needed to provide high quality
education.
2.
Authority
SC 439, 601, 602,
609, 610, 631,
634, 664, 687,
690, 751,
807.1, 1155
The Board has the authority and responsibility to prepare and adopt the budget,
approve bids, levy taxes, and approve each expenditure of the district.
3.
Delegation of
Responsibility
To meet the goals of this policy, the Board directs the Business Manager to establish
sound accounting procedures based upon recommendations of the district auditor
and state and federal government, institute effective business practices, and
recommend appropriate equipment and technology when necessary.
The Business Manager shall review monthly the financial operations, report to the
Board on effectiveness and recommended improvements, and prepare administrative
procedures for sound district and school fiscal operations.