15-903

15-903. Budget format; prohibited
expenditures

A. The superintendent of public instruction in conjunction with the auditor general
shall prepare and prescribe a budget format to be utilized by all school districts.

B. The budget format shall be designed to allow all school districts to plan and
provide in detail for the use of available funds. The budget format shall contain
distinct sections for, but need not be limited to, maintenance and operation, debt
service, special projects, capital outlay, adjacent ways and classroom site fund. The
maintenance and operation section shall include, but need not be limited to, separate
subsections for regular education programs, special education programs and operational
expenditures for pupil transportation. Each subsection shall clearly distinguish
classroom instruction expenditures. The special education program subsection shall
include, but is not limited to, programs for each disability classification as defined in
section 15-761 and programs for gifted, vocational and technological education, remedial
education and bilingual students. The total expenditures for each of these programs shall
be included on the budget form. The pupil transportation subsection shall include all
operational expenditures relating to the transportation of pupils, including all
operational expenditures within a contract if the school district contracts for pupil
transportation.

C. The capital outlay section of the budget shall include separate subsections for
unrestricted capital outlay and soft capital allocation. The soft capital allocation
subsection shall include budgeted expenditures as prescribed in section 15-962. The
unrestricted capital outlay subsection shall include budgeted expenditures for
acquisitions by purchase, lease-purchase or lease of capital items as defined in the
uniform system of financial records. These sections and subsections shall include:

1. Land, buildings and improvements to land and buildings, including labor and
related employee benefits costs and material costs if work is performed by school
district employees.

2. Furniture, furnishings, athletic equipment and other equipment, including
computer software.

3. Pupil and nonpupil transportation vehicles and equipment, including all capital
expenditures within a contract if the school district contracts for pupil transportation.

4. Textbooks and related printed subject matter materials adopted by the governing
board.

5. Instructional aids.

6. Library books.

7. Payment of principal and interest on bonds.

8. School district administration emergency needs that are directly related to
pupils.

D. The budget format shall contain distinct subsections for the following:

1. Special programs to improve academic achievement of pupils in kindergarten
programs and grades one through three as provided in section 15-482.

2. School plant funds.

3. Capital outlay budget increases as provided in section 15-481.

4. Property taxation, including the following:

(a) The primary tax rates for the school district for the current year and the
budget year.

(b) The secondary tax rates for maintenance and operation, K-3 and capital
overrides for the school district for the current year and the budget year.

(d) The secondary tax rates for class B bonds for the school district for the
current year and the budget year.

5. A description of any corrections or adjustments made to the budget pursuant to
section 15-915.

E. The budget format shall also contain:

1. A statement identifying proposed pupil-teacher ratios and pupil-staff ratios
relating to the provision of special education services for the budget year.

2. A statement identifying the number of full-time equivalent certified employees.

F. The special projects section shall include budgeted expenditures for state
special projects, including special adult projects, career education, deficiencies
correction fund projects, building renewal fund projects and new school facilities fund
projects, such federal special projects as ESEA title programs, vocational education and
title IV Indian education, and other special projects.

G. A school district shall not make expenditures for campaign literature associated
with school district or charter school officials. If the superintendent of public
instruction determines that a school district has violated this subsection, the
superintendent of public instruction may withhold any portion of the school district's
apportionment of state aid.

H. The budget format shall include an electronic format that shall be submitted for
each proposed, adopted and revised budget.