3100 - Budget Process

The responsibility for exercising budgetary control rests primarily with the Assistant Superintendent, Business Services Division, and secondarily with the other Assistant Superintendents and program managers who are responsible for specific portions of the budgets.

Program managers and other management personnel are responsible for funds other than centrally controlled accounts and may exercise discretion to the extent authorized by the Assistant Superintendent, Business Services.

The County Superintendent of Schools does not recognize obligations incurred contrary to the County Superintendent of Schools policy and administrative procedures.

Employees may not purchase or obligate the Office of the County Superintendent of Schools for any supplies, equipment, or contractual services without prior authorization from the County Superintendent of Schools or an Assistant Superintendent.

Fund balance measures the net financial resources available to finance expenditures of future periods. The San Bernardino County Superintendent of Schools Unassigned General Fund Balance will be maintained to provide sufficient working capital while ensuring a safety net of monetary resources is available for unanticipated expenditures.

The SBCSS General Fund Balance may be committed for a specific source by formal action of the Superintendent. Amendments or modification to the committed fund balance must also be approved by formal action of the Superintendent. The formal action required to commit fund balance shall be by administrative direction of the Superintendent and maintained on file in the Business Office. The approved committed fund balance does not lapse at year-end but continues until such time that the Superintendent amends, modifies or eliminates by formal action.

The Superintendent delegates authority to assign fund balances for a specific purpose to the Assistant Superintendent, Business Services and Director, Internal Business of the San Bernardino County Superintendent of Schools.

For purposes of fund balance classification, expenditures are to be spent from restricted fund balance first and then unrestricted. Expenditures incurred in the unrestricted fund balances shall be reduced first from the committed fund balance, then from the assigned fund balance and lastly, the unassigned fund balance whenever possible.

The Superintendent recognizes that the foundational support of the organization is comprised of sound fiscal management. To this end, the Superintendent will maintain a minimum fund balance of not less than 2% for the San Bernardino County Superintendent of Schools as required by Education Code 33128.

Approved: August 24, 1993
Revised: January 15, 2002
Revised: July 29, 2011