(1) The budget
prepared by an educational service district shall set forth the complete
financial program and consider all activities of the district for the ensuing
fiscal year in detailed expenditures by program and the sources of revenue from
which it is to be financed.
(2) The
revenue section of a budget shall set forth the estimated revenue from all
sources for the ensuing fiscal year, the estimated revenue for the fiscal year
current at the time of the budget preparation, the actual revenue for the last
completed fiscal year, and the reserved and unreserved fund balances. The
estimated revenues from all sources for the ensuing fiscal year shall not
include any revenue not anticipated to be available during that fiscal
year.
(3) The expenditure section
of the budget shall set forth budgeted expenditures for the ensuing fiscal
year, budgeted expenditures for the current fiscal year, and the actual
expenditures for the last completed fiscal year. Expenditures shall be
displayed by program, activity, and object of expenditure. Total salary
amounts, full-time equivalents and the high, low, and average annual salaries
shall be displayed by each job classification within each activity within each
program. If individual salaries within each position title are not displayed,
districts shall provide individual salaries together with the position title of
the recipient and the total salary amounts budgeted for each program upon
request. Salary schedules shall be displayed. In districts where negotiations
have not been completed, the district may budget the salaries at the current
year's rate and restrict fund balance for the amount of anticipated increase in
salaries, so long as an explanation shall be attached to the budget on such
restriction of fund balance.
The salary exhibits shall be divided into two major groupings
with subtotals which agree with the object of expenditure detail in the budget.
The two groupings are certificated and classified.
(4) All pertinent items on the budget form
shall be completed correctly before the budget is presented for hearing,
review, and approval. Information pertaining to budget development which is not
available at the time of budget preparation shall be estimated using the most
current and reliable information available.