The Southeast Polk Business Services Department recognizes its obligation to be fiscally responsible and exercise stewardship to be able to provide sufficient resources to provide effective instruction to our students.
The budgeting process is a fluid and flexible exercise that is monitored, analyzed and considered all year long. The formal budget certification process begins in the fall of each year with the official student enrollment count based on students in attendance on the first school day in October. Enrollment and cost per pupil are the two main factors that determine the budget authority provided to the school district for the entire fiscal year. Funding of the budget authority is based on the State Foundation Aid Formula.
Providing a quality educational program, living within district revenues and maintaining good financial health require constant monitoring throughout the year to ensure sound budget management. For these reasons, the budget process is ongoing. As conditions change throughout the year, the budget may need to be modified. An Iowa public school district’s budget certification process concludes each year on April 15, the last day to certify the district’s budget.