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AUTHORIZED EXPENDITURES

The School shall not lend its credit or gratuitously grant public money or thing of value in aid of any individual, association, or corporation. Tx. Constit. Art. III, Sec. 52; Brazoria County v. Perry, 537 S.W. 2d 89 (Civ. App. 1976)

The School shall not grant any extra compensation, fee, or allowance to a public officer, agent, servant, or contractor after service has been rendered or a contract entered into and performed in whole or in part. Nor shall the School pay or authorize the payment of any claim against the School under any agreement or contract made without authority of law. Tx. Const. Art. III, Sec. 53; Harlingen ISD v. C.H. Page and Bro., 48 S.W. 2d 983 (Comm. App. 1932)

No public funds of the School may be spent in any manner other than as provided for in the budget adopted by the Board.

Education Code 30.022(d)

BUDGET PREPARATION

The Superintendent shall prepare, or cause to be prepared, a proposed budget covering all estimated revenue and proposed expenditures of the School for the following year.

Education Code 30.022(d)

DEADLINES

On or before December 1st of each fiscal year, an itemized budget covering the operation of that fiscal year shall be filed with the Governor's Office of Budget and Planning, the Legislative Budget Board, the Comptroller, and the Legislative Reference Library in the format prescribed jointly by both budget offices.

General Appropriations Act, Art. IX, Sec. 7.01

BOARD APPROVAL

The Board shall review and approve the annual operating budget at the next regularly scheduled Board meeting subsequent to its preparation.

AMENDMENT OF APPROVED BUDGET

The Board may amend the approved budget. All subsequent amendments to the original budget shall be filed with the Governor's Office of Budget and Planning and the Legislative Budget Board within thirty (30) days of approval of such amendments, unless such reporting requirement is waived.

General Appropriations Act, Art. IX, Sec. 7.01

The Board shall annually determine a percentage, not to exceed 20%, that the Superintendent may transfer, at his/her discretion, from one appropriation item to another appropriation item without the prior approval of the Board.

General Appropriations Act, Article IX, Sec. 14.01

BUDGET MONITORING

The Superintendent shall prepare at least semi-annually, for Board review, budget reports which show budget expenditures and account balances.

Adopted: 11/7/80

Amended: 11/13/81, 11/11/83, 5/27/93, 5/26/94, 11/15/96, 9/26/97, 1/24/02, 11/22/02, 11/18/05, 11/16/07

Reviewed: