Section: finances title: purchases not budgeted




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No. 612

SECTION: FINANCES


TITLE: PURCHASES NOT BUDGETED
ADOPTED:
REVISED:


SOUTHEASTERN GREENE

SCHOOL DISTRICT















612. PURCHASES NOT BUDGETED


1. Purpose


The laws of the state and the interests of the community require fiscal responsibility by the Board in the operation of the school district. Appropriate fiscal controls shall be adopted to ensure that public funds are not disbursed in amounts in excess of the appropriations provided to the district.


2. Authority

SC 609, 666, 687




When funds are not available for a proposed appropriation, a legal transfer from one class of expenditure to another may be made by the Board in the last nine (9) months of the fiscal year if it is apparent that the necessary surplus funds do exist in another appropriation, the procedures specified in the School Code are followed, and it can be demonstrated that the proposed expenditure would be educationally warranted in the current fiscal year.


3. Guidelines

In the event of emergency, which exists whenever the time required for the Board to act in accordance with regular procedures would endanger life or property or threaten continuance of existing school classes, a purchase order may be authorized by the Business Manager/Board Secretary with approval of the Superintendent.





When budgeted funds are allocated on a building basis, the total amount budgeted may not be exceeded without prior approval.





Any expenditures in excess of appropriation made in conformance with this policy shall be reported to the Board at the next meeting, with a recommendation of funds to be transferred to cover said purchase.














School Code

609, 666,

687





Board Policy

611









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