2000 4110
Non-Instructional/Business
Operations
WFL/EB
SUBJECT: BUDGET PLANNING AND PREPARATION
The budget of the BOCES shall be prepared annually for the Board under the supervision of the District Superintendent. By September of each year, the District Superintendent shall develop a a timetable and work plan for the use of the component school districts and BOCES administrators to compile budget data.
The budget calendar shall provide for the following:
a) Budget estimates required for Co-Ser preparation.
b) Estimates of service costs provided to component districts for their planning purposes.
c) Tentative budget of expenditures for the program costs, a tentative budget for capital costs, and a tentative budget for the administrative costs for Board review.
d) A presentation of the tentative budgets at the Annual Meeting as well as all attachments as mandated by law and/or regulation.
e) Final budget for Board review and adoption after the tentative budgets have been reviewed and the tentative administrative budget has been voted on by the component school boards in accordance with law.
Education Law Section 1950(2-a) and (4)(b)
NOTE: Refer also to Policy #4120 -- Budget Development and Adoption.
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2000 4120
Non-Instructional/Business
Operations
WFL/EB
SUBJECT: BUDGET DEVELOPMENT AND ADOPTION
Authorization of the budgetary commitment of a component school district to participate in programs and services provided by Wayne-Finger Lakes BOCES rests with the component school board and is executed by the superintendent of the school district. A preliminary service request is due not later than February 1st of each year, with the final request due on or before May 1st, in accordance with Section 1950 of Education Law.
The Wayne-Finger Lakes Board of Cooperative Educational Services shall prepare separate tentative budgets for its administrative, capital and program costs as delineated in accordance with law and/or regulation. All three tentative budgets will be formally presented to the component districts at the Annual Meeting held on or before April 15th.
The BOCES administrative budget shall include, but is not limited to, office and central administrative expenses; traveling expenses; salaries and benefits of supervisors and administrative personnel necessary to carry out the central administrative duties of the Supervisory District; all expenditures associated with the Board, the office of the District Superintendent, general administration, central support services, planning and all other administrative activities. The BOCES program budget shall include, but is not limited to, facility construction or acquisition; capital projects; operations and maintenance costs; custodial salaries and benefits; and supplies and utilities costs. The capital budget also includes expenditures resulting from court judgments and orders from administrative bodies or officers, and certain costs relating to employee retirement.
The Board must attach to the administrative budget a detailed statement of the total compensation to be paid to the District Superintendent, delineating the salary, annualized cost of benefits and any in-kind or other form of remuneration to be paid. In addition, the Board must attach to the proposed administrative budget a BOCES report card as enumerated in law and regulation.
The three tentative budgets and attachments shall be provided to each component school board at least 10 days prior to the Annual Meeting. The board of each component school district shall adopt a public resolution approving or disapproving such tentative administrative budget at a regular or special meeting held on the same date designated for election of members of the Wayne-Finger Lakes Board of Cooperative Educational Services. Each component board is entitled to one vote on the proposed administrative budget. Approval of the tentative administrative budget requires the approval of a majority of the total number of component school boards. If a majority of the components turns down the administrative budget or if there is a tie vote, the Cooperative Board will adopt and prepare a contingency administrative budget which may not exceed the previous year’s budget except for increases to supplemental retirement allowances. If the majority of component districts approve the tentative administrative budget, the Cooperative Board may adopt the administrative budget without modification.
While the BOCES capital and program budgets are presented to the component districts for their review, the adoption of those budgets is the sole responsibility of the Wayne-Finger Lakes Board of Cooperative Educational Services. The law requires that the Board adopt its final administrative, capital and program budgets by May 15th.
After this date, requests for changes in the district's level of participation, either increases or decreases, shall be made in writing by the component school superintendent to the District Superintendent or his/her designee.
Requests from component school districts for services not available from Wayne-Finger Lakes BOCES must be made in writing to the District Superintendent or his/her designee who may authorize the issuance of a cross contract with another BOCES.
Education Law Section 1950(2-a), and (4)(b)
8 New York Code of Rules and Regulations
(NYCRR) Section 170.3
NOTE: Refer also to Policy #4110 -- Budget Planning and Preparation.
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2000 4130
Non-Instructional/Business
Operations
WFL/EB
SUBJECT: ADMINISTRATION OF BUDGET
The District Superintendent is responsible to the Wayne-Finger Lakes Board of Cooperative Educational Services for the administration of the budget.
a) The District Superintendent/designee shall acquaint BOCES employees with the final provisions of the program budget and guide them in planning to operate efficiently and economically within these provisions. Function and object appropriations for line items shall be determined by July 1 of the fiscal year based on the May 15 previously adopted budget. All changes and transfers shall be properly recorded in the interim between May 15 and July 1.
b) Under the District Superintendent’s direction, the Assistant Superintendent for Administration shall maintain such records of accounting control as are required by the New York State Uniform System of Accounts, the Board of Cooperative Educational Services, and such other procedures as are deemed necessary, and shall keep the various administrative units informed as to the status of their individual budgets, on a service and object basis. The Business Office shall bring to the attention of the administrative units and the District Superintendent any deviations from original requests.
c) Directors are responsible to the District Superintendent for the operation of their units within budgetary limits.
d) The District Superintendent shall require the Assistant Superintendent for Administration to render a summary report by program or major function, at least quarterly, within the Regulations of the Commissioner of Education.
Budget Transfers
The District Superintendent, in compliance with the Commissioner’s Regulations, shall be authorized to approve the transfer of funds between/within budget functions and internal fund transfers in the amount established by the Board.
8 New York Code of Rules and Regulations
(NYCRR) Section 170.2