§ 22-44-119. Fiscal Emergency Restricted Reserve
For the 2009-10 budget year, each school district and the state charter school institute shall budget a total dollar amount determined by the department of education to a fiscal emergency restricted reserve in the general fund. The amount budgeted by each school district and the state charter school institute shall be released for expenditure by […]
§ 22-44-115. No Obligation in Excess of Appropriation
A board of education of a school district shall not expend any moneys in excess of the amount appropriated by resolution for a particular fund. Repealed. Except as provided otherwise by this section, any obligation of a contract, verbal or written, which requires expenditures contrary to the provisions of subsection (1) of this section shall […]
§ 22-44-115.5. Fiscal Emergency – Effect on Budget
During any budget year, if the board of education of the school district determines that the anticipated revenues specified in the budget and the amounts appropriated in the budget for expenditure exceed the actual revenues available to the school district due, in whole or in part, to action by the general assembly or the governor […]
§ 22-44-116. Malfeasance – Removal
Any school director, officer, or employee of a school district who knowingly and willfully violates any provision of this part 1 or fails to perform any duty required by this part 1 is guilty of malfeasance in office or position of employment and, upon conviction thereof, the court shall order that such school director, officer, […]
§ 22-44-103.5. Budget for 1992 Transitional Fiscal Year – Budget Years Thereafter
In order to implement the change in the school district fiscal year on July 1, 1992, the six-month period beginning on January 1, 1992, and ending on June 30, 1992, shall be the 1992 transitional fiscal year. The board of education of each school district shall adopt a budget and an appropriation resolution for such […]
§ 22-44-103.7. Budget Provisions for the 2021-22 Budget Year – Repeal
Notwithstanding any provision of law to the contrary, for the 2021-22 budget year: A board of education shall prepare and submit a proposed budget in accordance with section 22-44-108 not later than June 23, 2021; After submission of a proposed budget, but not later than June 25, 2021, the board of education shall publish a […]
§ 22-44-104. Failure to Adopt Budget or Appropriation
If a board of education fails or neglects to adopt a budget or an appropriation resolution prior to the beginning of the ensuing fiscal year as required by section 22-44-103, then ninety percent of the amounts budgeted and appropriated to the funds, functions, and objects by the last duly adopted budget and appropriation resolution shall […]
§ 22-44-105. Budget – Contents – Mandatory
The budget shall be presented in the standard budget report format established by the state board of education by rule pursuant to subsection (5) of this section. The standard budget report format established by the state board shall be substantially consistent from year to year and shall adhere to the following guidelines: The budget shall […]
§ 22-44-106. Contingency Reserve – Operating Reserve
Repealed. A board of education may provide for an operating reserve in the general fund, which reserve shall not exceed fifteen percent of the amount budgeted to the general fund for the current fiscal year. Such operating reserve shall not be appropriated nor shall any moneys therein be expended during the fiscal year covered by […]
§ 22-44-107. Appropriation Resolution – Required
The board of education of each school district shall adopt an appropriation resolution at the time it adopts the budget. The appropriation resolution shall specify the amount of money appropriated to each fund; except that the operating reserve authorized by section 22-44-106 (2) shall not be subject to appropriation for the fiscal year covered by […]