It is impossible to know every potential expense when the annual school budget is developed. When unanticipated costs arise, choices are necessary. If a non-budgeted purchase is made in one area of the budget, it may be necessary to transfer funds from other areas to cover it. This provides the district with the flexibility to be responsive, as needs arise.
When the Board engaged K12 Insight to conduct community outreach on the school start time initiative, it became necessary to transfer funds from other areas of the budget.
The K12 Insight expenditure has been accommodated by doing the following:
$25,000: total contract
-$12,500: BOCES Aid (reimbursed in 2017)
-$2,500: transferred from BOE staff development
-$1,500: transferred from BOE contractual
-$2,500: available from 2016 BOCES summer school
-$5,000: transferred from the refund of prior year’s taxes
-$500: transferred from BOE supplies
-$500: transferred from Superintendent’s Office substitute clerical
At this time, these are the budget lines where the funds are available. Since the budget needs to be fluid to accommodate unanticipated expenses, changes may occur in the future. This is part of routine school district budget management.