File: DB


    The annual budget is the financial expression of the educational program of the school department for the coming year. It reflects the goals and initiatives of the school system, as well as the challenges that confront it. The process of public school budget preparation is regulated by law.

    The Superintendent will serve as budget officer but s/he may delegate portions of this responsibility to members of his/her staff as s/he deems appropriate. The three general areas of responsibility for the Superintendent as budget officer will be budget preparation, budget presentation, and budget administration.

    Preparation of the annual budget will be scheduled in stages throughout the school year with attention to certain deadlines established by law and Town by-laws.

    The schedule for budget preparation will be determined by calculating backward from the final adoption date, generally the Annual (May) Town Meeting, and by considering the budget-review deadlines of the Priorities, Finance and Capital Outlay Committees of the Town.

    Preliminary budget preparation should be an ongoing concern, and should involve a broad cross section of the school community, including school personnel, the School Committee, administrators, school councils, students and community members. Budget concerns must be an integral part of all program planning.

    Once a preliminary budget has been prepared, it is presented to the Priorities committee, which works to balance revenue projections with town-wide budget needs.

    The final date for submission of the budget to the Finance Committee will be arranged cooperatively between the School Committee and Finance Committee. This date has generally been at the end of February or the first week in March.

    The process for Capital Budgets begins early in the school year with submission of initial needs to the Capital Outlay Committee, typically by the end of October of each year.

    Prior to submission of the budget to the Finance Committee, the School Committee is required to conduct a public hearing on the proposed budget not less than seven days after the notice for this hearing has been properly published. The School Committee shall make a copy of the proposed budget available to the public not less than forty-eight hours before such a hearing, either at the office of the Superintendent of Schools or at a place so designated by the School Committee.

    The school budget is presented as part of the total town budget for action at the annual Town Meeting. Authority for adoption of the final school budget belongs to the citizens of Sharon who attend the annual Town Meeting.

    Legal Refs.:M.G.L. 41:59, Annual Estimates to Be Furnished to Accountants

    M.G.L. 44:56, Towns; Fiscal Year

    M.G.L. 71:34, Support of Schools; Appropriations; Recommendations

    M.G.L. 71:37, Powers and Duties; Superintendent Serving Joint Districts

    M.G.L.71:38N, Proposed Annual Budgets; Public Hearings Required; Quorum

    603 CMR 10.00 School Finance and Accountability

    Sharon Bylaws Article 3, Sections 1, 3A, 5, 7

    Revised:April 11, 2011