The district is required to adopt an annual budget setting forth revenues and expenditures.

The annual operating budget for the schools will be prepared and presented in line with state policy and will be developed and refined in accordance with these same requirements.

The school district budget will be prepared by the Superintendent and the Business Manager, and presented to the Board for the Board’s consideration, review, and adoption subject to any modifications approved by the Board. The Board will establish a time line for the preparation of the budget.


    Budget planning for the district will be an integral part of program planning so that the annual operating budget may effectively express and implement all programs and activities of the school system. The School Board, Superintendent, and business manager, will have overall responsibility for budget preparation, including the construction of, and adherence to, a budget calendar. Principals will submit budget requests for their particular schools. The budget request will reflect the principal’s judgment as to the most effective way to use resources in achieving progress toward educational objectives of the school.


    Adoption of the budget is solely the responsibility of the Board. The Board will adopt the budget following the public hearing for the proposed budget. The proposed budget will be published in the official newspaper at the time notice of the budget hearing is given. If, as a result of the public hearing, it should be determined that certain changes in the budget are necessary, these changes will be made before the budget is adopted. Following the adoption of the budget by the Board, the school district shall report the amount budgeted to the county auditor before October first on forms prescribed by the county auditor. The county auditor shall spread a levy in dollars and cents over the taxable property of the school district sufficient to raise the money requested by the school district subject to the legal dollars and cents limitations on any of the funds as provided by law. For the general fund and special education fund, the school district may report the levy in dollars or dollars per one thousand dollars of taxable valuation.


    Preparation of the annual budget will be scheduled in stages throughout the school year with attention to certain deadlines established by law and Board policy.





July 15

July 31

September 30

September 30


Budget preparation begins.

Annual audit is requested. Review of proposed budget.

The proposed budget for the next fiscal year will be considered at the regular Board meeting.

Deadline for publishing proposed budget and notice of hearing in the official newspaper.

Deadline for budget hearing.

Deadline for Board approval of budget for the anticipated obligations of each fund (except Trust and Agency) for the fiscal year. By resolution the School Board will adopt a budget

Deadline for reporting to the county auditor the budget adopted by the Board, on the forms prescribed by the county auditor.

In accordance with law, any changes in the proposed budget incorporated into the final budget, will be published in the minutes within 30 days after the final adoption of the budget.

Subsequent to final adoption of the budget, the school board may supplement the budget upon adoption of a resolution setting forth the source of funds and the intended purpose for their use, and amend the budget pursuant to SDCL 13-11-3.2 utilizing available unobligated resources.


    Transfer of surplus funds among the major classifications of the budget or within a major classification of the budget are subject to Board approval.

    In accordance with law, funds may not be transferred from the capital outlay fund or the special education fund. The school district is restricted from transferring any funds except federal funds from the general fund to the capital outlay fund.

    Contingency funds may be transferred to any budget category, except capital outlay, with Board approval.

    The unused portion of money that has been transferred into the special education fund may be transferred from the special education fund within the current fiscal year to the fund from which it originated.

    All or any part of any school district fund may be loaned to any other district fund for a period not to exceed twenty-four months.