Code No. 703.2
The certified budget of the school district is the authority for the expenditure of the school district for the fiscal year for which the budget was adopted and certified. It is the responsibility of the superintendent to operate the school district within the authority limits.
The district’s actual spending plan is controlled through a working line-item budget. A complete line-item budget shall be prepared by the Business Manager and Superintendent and presented to the Board of Directors at a regular board meeting in the Fall of each year. Periodic changes to the working budget shall be made when significant funding cuts, additions or changes occur throughout the year.
Iowa Code§§ 24.9 (2013).
Grinnell-Newburg School District, Grinnell, IA