| Approximate Month | BUDGET DEVELOPMENT PROCESS |
| | |
| December | CURRENT FISCAL YEAR FIRST INTERIM FINANCIAL CERTIFICATION |
| | Develop Next Fiscal Year's Preliminary Student Enrollment and Staffing Projections |
| January | Attend workshop on Governor's Next Fiscal Year Budget Proposal |
| February | Budget Forms and Preliminary Allocations Distributed to Schools & Departments |
| | Organize Budget Development Advisory Committee (if needed) |
| March | CURRENT FISCAL YEAR SECOND INTERIM FINANCIAL CERTIFICATION |
| Budget Forms Due Back From Schools and Departments |
| April | FIRST DRAFT OF NEXT FISCAL YEAR'S PRELIMINARY BUDGET TO SUPERINTENDENT |
| | Review Budget Information with Superintendent |
| | FINAL DRAFT OF NEXT FISCAL YEAR'S PRELIMINARY BUDGET |
| | NEXT FISCAL YEAR'S PRELIMINARY BUDGETS AVAILABLE FOR DISTRIBUTION |
| May | NEXT FISCAL YEAR'S PRELIMINARY BUDGET PRESENTED TO BOARD |
| June | Superintendent's Recommendations for Adopted Budget |
| | Non General Fund Information Due |
| | FINAL DRAFT OF NEXT FISCAL YEAR'S ADOPTED BUDGET AVAILABLE |
| | Review Budget Information with Management Staff |
| | * Hold Public Hearing |
| | * ADOPT NEXT FISCAL YEAR'S BUDGET (required on or before July 1) |
| | * File Budget with County Superintendent |
| August | REVISE JULY 1 (NOW THE CURRENT FISCAL YEAR) BUDGET & FILE ACTUAL INCOME & EXPENSE FOR PRIOR FISCAL YEAR |
| | Adopt Current Fiscal Year Appropriations Limit |
| | Adjust Schools' Allocations Based on Enrollment at end of 1st School Month |
| November | County Superintendent Approves Final Budget |
| | |
| | (Key actions are in ITALICS) |
