Budget Process and Timeline Under School Committee Policy DB, the annual budget is the financial expression of the educational program of the district. Public school budgeting in Massachusetts is governed by legislation, state regulation, and local School Committee requirements. The Superintendent serves as budget officer with responsibility for budget preparation, presentation, and administration, and may delegate portions of this responsibility to staff. The fiscal year runs July 1 through June 30 (Policy DBB). Under Policy DBG, the School Committee votes a final budget amount following a public hearing, which is then presented to the City Council. The mayor has authority by law to increase or decrease the total appropriation, and the Council has the right to decrease the total appropriation, but neither may alter the individual line items comprising it. Where the appropriation differs from the Committee’s vote, the School Committee must review line items, so the total coincides. Period Activity
School Committee reviews the multi-year budget forecast and Fiscal and Operations reports on the financial status of the district. Grant award acceptance reports are ongoing throughout the year. Human Resources and Business, Finance & Planning (BFP) complete the staffing reconciliation process, comparing actual FTEs to budgeted FTEs to establish the base budget for the next fiscal year. Principals submit staffing analysis and budget recommendations. Budget guidance documents are prepared and distributed to principals and departments. Central Staff and principals meet on programmatic improvements, restructuring, and efficiencies, and develop a list of program, service, and staff reductions if required. Budget templates, departmental expense budgets, FTE verification files, and per-pupil allocation worksheets are distributed. Principals submit student achievement trend analyses with resource recommendations. Budget program and adjustment decisions are finalized. FY27 Budget Guidelines receive first read at the School Committee. Budget workshop held with City Council, Mayor, and School Committee to discuss priorities. BFP develops the budget spreadsheet, book sections, and appendices, and finalizes all components of the Superintendent’s Proposed Budget. Draft budget presented to the School Committee; adjustments follow. Public hearing, School Committee deliberation and vote, and presentation to the City Council.
November – June
November
Mid-November – December
November – January
January
February – March
March – April
July FY27 budget commences. Summarized timeline. The detailed budget calendar and budget administration and management process appear in the Organizational Section.
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