7100 -ANNUAL BUDGET
The Superintendent shall prepare an annual budget and submit it with his budget message to the Board not later than May 1. The budget shall comply in all respects with the limitations imposed by law.
Budget planning shall be an integral part of program planning so that the budget may effectively express and implement all programs, related services, and activities of the school system. Budget planning shall be a year-round process involving broad participation by administrators, teachers, other personnel throughout the school system, and citizens.
The Superintendent's budget message shall contain a concise explanation of the educational goals fixed by the budget for the budget year, set forth the reasons for stated changes from the previous year in program goals, programs, and appropriation levels, and shall explain any major changes in educational or fiscal policy.
On the same day that he submits the budget to the Board, the Superintendent shall file a copy of it in his office, where it shall remain available for public inspection until the budget resolution is adopted.
Upon receiving the budget from the Superintendent, the Board shall consider the budget, make such changes therein as it deems advisable, and submit the entire budget as approved by the Board to the Board of County Commissioners not later than May 15, or such later date as may be fixed by the Board of County Commissioners. The Board may hold a public hearing on the proposed budget prior to final action.
Legal Reference: G.S.115C-427 to -429
Adopted Effective: July 1, 1999

