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701.1-Modification of School District Budget

  • 700 Series: Non-Instructional Operations
701.1-Modification of School District Budget
Rationale Date Approved/Revised
The purpose of this policy is to establish procedures for the modification of the school district’s adopted revenue and expenditure budgets
  • 6/23/09
  • Revised: 5/26/15
  • Revised: 5/21/19
  • Revised:11/15/22

1)  General Statement of Policy   

The policy of this school district is to modify its revenue and expenditure budgets in accordance with the applicable provisions of law.

2)  Requirement

a)     The school district’s adopted expenditure budget shall be considered the school board’s expenditure authorization for that school year.

b)      If revisions or modifications in the adopted expenditure budget are determined to be advisable by the administration, the superintendent shall recommend the proposed changes to the school board.  The proposed changes shall be accompanied by sufficient and appropriate background information on the revenue and policy issues involved to allow the school board to make an informed decision.  A school board member may also propose modifications on that board member’s own motion, provided, however, the school board member is encouraged to review the proposed modifications with the superintendent prior to their being proposed so that the administration may prepare necessary background materials for the school board prior to its consideration of those proposed modifications.

c)      If sufficient funds are not included in the expenditure budget in a particular fund to allow the proposed expenditure, funds for this purpose may not be expended from that fund prior to the adoption of an expenditure budget amendment by the school board to authorize that expenditure for that school year.  An amended expenditure shall not exceed the projected revenues available for that purpose in that fund.

d)      The school district’s revenue budget shall be amended from time to time during a fiscal year to reflect updated or revised revenue estimates.  The superintendent shall make recommendations to the school board for appropriate revisions.  If necessary, the school board shall also make necessary revisions in the expenditure budget if it appears that expenditures would otherwise exceed revenues and fund balances in a fund.

Adoption and Revision History

Incorporated Policies


Replaced Policy:   DBA (Budgeted System) adopted June 28, 1979.

This Policy Adopted:  February 10, 1998; Rescinded:  June 23, 2009


MSBA 701.1


This policy adopted:  June 23, 2009; Revised:  May 26, 2015



This policy revised:  May 21, 2019; November 15, 2022


 Administrative Rule, Regulation and Procedure: NA 

Legal References:  Minn. Stat. § 123B.77 (Accounting, Budgeting and Reporting Requirements)

Cross References: MSBA/MASA Model Policy 701 (Establishment and Adoption of School District Budget)