Date Approved: September 09 2014
Date Reviewed/Amended: February 11 2019
The Superintendent or designate shall authorize expenditure of funds:
The Superintendent shall establish procedures which clearly delegate authority to expend funds within each budget program, establish accountability for those expenditures, and outline measures of control.
No individual or group delegated authority and accountability for a program shall expend funds beyond the budget for that program without the written authorization of the Superintendent or designate.
The Superintendent is authorized to make necessary adjustments or over-expenditures to handle emergencies, provided that the Board is advised as soon as possible.
The Superintendent may authorize adjustments required to accommodate increased or reduced revenues. Such adjustments shall be reported to the Board.
The Superintendent or designate may approve transfers that repurpose program budgets, given changes in educational or business realities, changes in strategy or as approved by the Board. Transfers of any kind shall be made in keeping with prevailing accounting regulation and Ministry directive as given in the Accounting and Reporting Guidelines of the Ministry’s K-12 District Financial Accountability Website.
Policy 6310, Role of Superintendent
Policy 7220, Purchasing and Tendering