Book: D

Section: Fiscal Management

Title: School Budget Adoption

Code: DBC

Status: Active

Adopted: February 6, 1984

 Last Revised: November 26, 2019

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SCHOOL BUDGET ADOPTION

The Portland Board of Public Education (“Board”) shall provide for the adoption of an annual school budget for the fiscal year July 1 to June 30 in accordance with applicable statutes, policies, and regulations and the City Charter. The annual budget shall be developed within the context of the Portland Public Schools’ multi-year budget.

This policy provides a broad overview of the budget adoption process and is not intended to be an exhaustive description of each step in the budget process.

It is the policy of the Board to encourage employee and public participation in the budget-making process and opportunities for such participation shall be provided at appropriate points in the process.

A.  The Superintendent shall establish the schedule for the annual budget process each year, in consultation with the Executive Director of Budget & Finance, the Finance Committee and City officials.

B.  The Superintendent and Executive Director of Budget & Finance are responsible for gathering data necessary for preparation of the annual budget. They shall provide such budget information and supporting documentation as the Board and Finance Committee may request for their budget considerations and decisions. They shall provide such available budget information and supporting documentation as City Council, the City Manager, or their designees may reasonably request in the accomplishment of their responsibilities for the school or City budget.

C.  Building and cost center administrators shall complete budget requests in consultation with staff and in the format specified by the Superintendent.

D.  The Superintendent and Executive Director of Budget & Finance shall develop a draft annual budget, using the multi-year budget as a resource (the “Superintendent’s Proposed Budget”). The Superintendent’s Proposed Budget shall be prepared for presentation in a format consistent with Charter requirements and Maine law.

E.  In accordance with the Charter, no later than March 15 (i.e., by the Board’s last meeting prior to March 15), the Superintendent shall present the Superintendent’s Proposed Budget to the Board. The Board shall forward it to the Finance Committee.

F. Following the submittal and referral of the Superintendent’s Proposed Budget, Board or the Finance Committee shall hold at least two (2) public hearings on the school budget. The Finance Committee shall review the Superintendent’s Proposed Budget (using the multi-year budget as a resource), hold workshops and recommend adjustments to the Superintendent’s Proposed Budget, as necessary.

G.  In accordance with the Charter, during the 30 days following submission of the Superintendent’s Proposed Budget, but prior to the School Board’s last meeting before the last Monday in April, the Board or its designated subcommittees shall meet jointly at least twice with the City Council or its designated subcommittees to review the proposed budget. In accordance with the Charter, during that time, the Superintendent and City Manager shall provide information regarding the Superintendent’s Proposed Budget that is

reasonably requested by the Board and the City Council, or their designated subcommittees.

H.  In accordance with the Charter, not later than the last Monday in April (i.e., by its last meeting before that date), the Board shall approve an annual budget and submit it to the City Council; thereafter, the Superintendent and Executive Director of Budget & Finance shall provide the City Council with such information relating to the budget as the City Council shall require.

I.  In accordance with the Charter, the City Council shall hold a hearing on the annual budget, after which the Council shall act upon the school budget in accordance with Article III, section 5, paragraph 5 of the Charter.

J.  Following the City Council vote, a school budget validation referendum shall be held, unless the budget validation referendum process is discontinued by the voters or the State Legislature

K.  Following final approval of the annual budget, the Executive Director of Budget & Finance shall include it in the multi-year budget document.

Legal References: Portland City Charter, Article III, Section 5 20-A M.R.S.A. §§ 1485 et seq.; 2307

Cross Reference: DA – Multi-Year Budgeting and Fiscal Management Goals DI – Fiscal Accounting and Reporting

DIC – Budget Oversight and Administration

 

Adopted: February 6, 1984

Revised: August 26, 1992; August 6, 2003; November 9, 2011, November 26, 2019

 

Legal                              

20-A M.R.S.A. §§ 1485 et seq.; 2307 Portland City Charter, Article III, Section 5

Cross References            

DIC – Budget Oversight and Administration

DI – Fiscal Accounting and Reporting