Skip To Main Content

3100.1 - Budget Development and Control - Procedure

Each year Internal Business Services will create a budget development calendar that will identify budget assumptions and establish the budget development timeline for the upcoming fiscal year.

Prior to distribution, the calendar will be reviewed by the Assistant Superintendent, Business Services, who will in turn submit it to the County Superintendent of Schools for approval. The calendar must be annually distributed by the 15th of December to ensure that program managers and division heads have sufficient time to plan for the action items that are required.

Upon completion of the proposed budget, it will be submitted by the Assistant Superintendent, Business Services, to the County Superintendent of Schools for his/her review and approval. Next, the County Superintendent of Schools shall review the budget. With his/her approval the budget will be finalized and submitted to the County Board of Education for adoption. This adoption will take place during public session at the annual June board meeting.

Budget Revisions – Overview

The budget is an expenditure and revenue plan that often requires modification as the year progresses. Budget revisions are the means to change the County Superintendent of Schools’ and Board of Education’s approved budget. As the need for revisions arise, the responsible program manager formally documents increases or decreases to projected revenue and/or expenditures in the approved budget. These revisions are approved by the County Superintendent of Schools and presented to the Board of Education, by use of a budget report, on a monthly basis.

Budget Expenditure Transfer Requests

The following standards will be followed for SBCSS program budgets receiving an unrestricted General Fund contribution:

  1. Program managers retain the ability and flexibility to transfer funds only between major objects 4000 (supplies), 5000 (services) and 6000 (capital outlay) within accounts.
  2. Funds in the 4000, 5000 and 6000 accounts can also be transferred as deemed necessary by the program manager to hourly or sub salary accounts to cover the cost of any anticipated additional temporary staff.
  3. Savings generated as a result of vacant authorized positions may NOT be transferred from Salary (1000 and/or 2000) and Benefit (3000) objects to other areas of the budget unless specifically approved in advance by the Assistant Superintendent, Business Services.
  4. Multi-funded programs, those programs having both restricted and/or local revenue and an unrestricted General Fund contribution, shall charge expenditures to local or restricted revenues to the maximum extent possible. Unrestricted General Fund revenues should not be expended before local or restricted revenue.

Budget Request for Unfunded Expenditures

If a program manager has a need to expend funds that cannot be funded from the existing budget, the program manager must identify the needs and request a budget adjustment in writing. The requests are submitted by the division head to the Assistant Superintendent, Business Services, for final review and approval. The County Superintendent of Schools’ approval is required before any revisions are made to the budget which requires an increase in income and expenditures.

Approved August 24, 1993
Revised January 15, 2002
Revised October 9, 2013

William F. Roberts IV

Assistant Superintendent

For additional information, please call 909.386.9572.

Send Email

760 East Brier Drive
San Bernardino, CA 92408