BUDGET PROCEDURE AND FORMAT
A. BUDGET PROCEDURE
1. The Community Services Director shall prepare and submit an annual budget of the Superintendent of Schools in accordance with the school department budget schedule and after consultation with the Community Services Advisory Commission.
2. The Superintendent of Schools shall review and amend the Director's recommended budget, and at least seven days before the initial review of it by the school board, he/she shall make copies available to the Board and to any person residing within Cape Elizabeth.
3. The School Board shall review and amend the budget and after an opportunity for public comment shall approve a budget for submission to the Town Council.
4. After review by the Town Council and a public hearing, the Town Council shall adopt a gross appropriation for the Community Services program which shall not be exceeded by consent of the council.
5. If the Town Council's adopted gross budget does not equal the amount of the budget approved earlier by the School Board, the Board shall revise the budget to confirm with the adopted amount.
6. Notwithstanding any of the above provisions, the Community Services program shall not be required to bear any expense which was previously borne within another department unless there has been prior mutual consent by the Town Council and the School Board.
7. During the fiscal year, the School Board shall review and approve fiscal matters relative the the Community Services budget. If the original gross appropriation needs to be exceeded, the Board may request an additional appropriation from the Town Council.
B. BUDGET FORMAT
1. At the head of the budget, there shall be an explanatory budget message and a summary of the budget.
2. There shall be an itemized statement of appropriation recommended for current expenses for each program and for permanent improvements, with comparative statements in parallel columns of estimated expenditures for the current year and actual expenditures for the next preceding year. An increase or decrease in any item shall be indicated.
3. The budget shall contain an itemized statement of salaries and wage rates for each position included in the budget with comparative figures for the current year.
4. There shall be an itemized statement of estimated revenues from all sources including specific fees and taxes required with comparative figures from the current and next preceding year. An increase or decrease in any item shall be indicated.
REVIEWED AND ACCEPTED: December, 1994
Recoded: June 1998