15-907. Incurring liabilities in excess of
school district budget; petition; approval; procedure for
expenditures


A. In the event of excessive and unexpected legal expenses or for an emergency for
which the school district did not receive funding from the school facilities board
pursuant to section 15-2022 because there were insufficient monies in the emergency
deficiencies correction fund, the governing board of the school district may petition the
county school superintendent, or in the case of an accommodation school, the county
school superintendent may petition the county board of supervisors, requesting authority
to incur liabilities in excess of the school district budget, in an amount the governing
board deems necessary. The governing board of the school district shall follow the
procedures for the truth in taxation notice and hearing prescribed in section 15-905.01,
subsection B.


B. The county school superintendent shall forward the petition together with the
superintendent's recommendation and a copy of the budget of the school district to the
board of supervisors.


C. The board of supervisors shall hold a hearing on the petition within twenty days
after receipt and shall determine whether the petition shall be allowed, allowed after
revision or denied.


D. If the petition is allowed in whole or in part, the governing board shall be
authorized to incur liabilities in accordance with the petition, and a copy of the order
of the board of supervisors authorizing the incurring of such liabilities shall be filed
with the county school superintendent. The county school superintendent, upon
presentation of proper vouchers, shall draw warrants against the additional
allowance. Any liability so incurred shall be in addition to the aggregate budget
estimate of the school district for the succeeding year.


E. The portion of the primary tax rate to fund these liabilities in excess of the
school district budget as provided in this section shall not be included in the
computation of additional state aid for education prescribed in section 15-972.