欧美巨乳色情片

欧美巨乳色情片' fiscal year runs from July 1 to June 30 of the following calendar year.  Budgeting for a fiscal year is a continuous, year-round process consisting of the following five phases:

   1.  Preparation leading to Proposed Budget

   2.  Approval

   3.  Adoption

   4.  Execution (including AMENDMENTS)

   5.  Audit

Preparation for the next fiscal year begins on July 1 of the current year, adoption of the budget occurs before June 30.  We encourage you to stay informed and get involved with the 欧美巨乳色情片 budget process.  Use the information and links on this page for more detail about our process and your part in it.

Budget Process

Budgeting is not simply done once a year; it is a continuous process taking 24 months to complete a cycle.  The budgeting process has various phases with three distinct products:

• Proposed Budget preparation - Staff works to assist the Superintendent and to prepare a proposed budget for the upcoming fiscal year. In addition to staff work, the Superintendent holds regular updates and discussions with the Board and listening sessions at public meetings to gather citizen input.  The outcome is the Superintendent’s Proposed Budget document, also called the Budget Book. 

• Approved Budget - The Board of Education, sitting as the Budget Committee, reviews and discusses the Proposed Budget.  The Budget Committee refines the Proposed Budget and votes to approve a budget and impose property taxes.  This stage also involves budget review and input from the Community Budget Review Committee (CBRC).  This committee performs separate review and analysis of the Proposed Budget and provides recommendations to the Budget Committee.  This phase of budget development requires public participation and at least one public hearing.  The Approved Budget is passed to the Multnomah County Tax Supervising & Conservation Commission (TSCC) for its review and certification. 

• Adopted Budget - The District’s Approved budget is reviewed and certified by the TSCC.  Unique to Multnomah County, the TSCC is a five-member citizen board appointed by the Governor that reviews the budgets of all governmental jurisdictions in Multnomah County.  The Commission, together with the State Department of Revenue, is responsible for ensuring the District budget complies with Local Budget Law.  The TSCC certifies the Approved Budget after review.  Successful completion of that action includes a public hearing held by TSCC.  The Board further refines the Budget prior to final adoption in late June, but no later than June 30.  The Board, as governing body, votes to adopt the Budget.  The outcome is a legally adopted budget as published in the Budget Book. 

• Amending the Budget - Local Budget Law defines procedures and controls on allowed changes to the budget during the fiscal year, commonly referred to as supplemental budgets.  In supplemental budgets, the District may increase appropriations within the guidelines defined in Local Budget Law.  The size of the increase determines whether a minor or major supplemental budget process is required.
  • A minor supplemental budget process (increase in any fund must be less than ten percent) provides the Board the opportunity to change the budget during the year.  Minor supplemental budgets are scheduled as needed, usually in the fall or winter, after school begins and staff movement has been finalized, and again in the spring.
  • A major supplemental budget process (any fund increase of ten percent or more) occurs as needed.  Major Supplemental budgets are infrequent and normally timed to coincide with the minor supplemental budget actions.  Major supplemental budget actions require a public notice and public hearing.

For more information about the budget process, including Local Budget Law, staffing allocations, and the administrative process, please see the Annual Budget document.