BackgroundThe
Board acknowledges the principle of equity of educational opportunity.
Generally, the decentralized budget allocations will be determined on
the basis of per pupil amounts, but the Board also acknowledges that
equitable consideration of need cannot always be satisfied by a straight
formula application. The Board has reserved the right to determine
decentralized budgetary allocations annually and that may include
special and/or conditional grants.
Procedures1.
The method and amount of funds allocated to the schools decentralized
budget shall be determined annually by the Chief Financial Officer and
shall form a part of the Division Annual Budget process for approval of
the Board.
2.
The principal will submit a categorized proposal for decentralized
budget expenditures to the Chief Financial Officer within 10 days of
having received his/her annual school decentralized budget allocation.
Items, which are to be paid for from decentralized accounts, are to be
ordered by the principal of the school as per the following process:
2.1.
The Horizon School Division Purchase Order system shall be used in the
purchase of goods and the appropriate copy of the purchase order form
shall be forwarded to the Superintendent of Finance; and
2.2.
The purchase of an individual item valued in excess of $1000 per item
line shall have the prior approval of the Superintendent of Finance.
3.
While control over decentralized purchasing delegated to the principal,
the Chief Financial Officer shall have exclusive control over the
disbursement of public funds. The Superintendent of Finance shall also
perform a general supervisory function with respect to the decentralized
school budgets.
4.
The principal, shall make conscientious efforts to spend public funds
by procuring quality goods and services at the best value for the money
spent.
5. The decentralized school budgeting process shall be governed by the following principles:
5.1.
Decentralized funds shall be allocated to the schools. All per pupil
calculations shall be based on the Principal’s September Statistical
Report enrolment figures of the current school year. Adjustments may be
made in cases of significant enrolment changes;
5.2.
It shall be the duty of the principal, in consultation with his/her
staff, to determine needs and to set budget priorities for expenditures
within the school. Using the allocations as guidelines, the principal
shall formulate a budget based on those needs and priorities. Every
school budget will be reviewed with the Superintendent of Finance;
5.3. Centralized purchasing shall be employed wherever possible;
5.4. Where quality and cost are competitive, preference shall be given to local suppliers;
5.5. Preference will also be given to Canadian suppliers;
5.6.
Schools should not anticipate budgetary surpluses or deficits.
However, deficits will be considered to a maximum of 15%, at which time
the Superintendent of Finance shall have the authority to suspend
purchasing. Budgetary surpluses and deficits will be monitored on an
on-going basis. Any surplus or deficit shall be carried forward to the
next year’s budget allocation. Notwithstanding the foregoing, there may
be occasions when a school wishes to spread the cost of very expensive
items over a number of years and in those instances procedures shall be
established on an ad hoc basis with the Superintendent of Finance and
the Chief Financial Officer.
5.7. Principals shall ensure that the following guidelines are supported through their school operations:
- An AF-515 Purchase Order Form will be required in all purchasing situations, unless the Superintendent of Finance has approved an alternate arrangement;
- The appropriate budget and site code to be debited;
- The unit price, PST, GST and totals for each item ordered are to be included;
- Shipping instructions, particularly for items that are likely to be delivered in August or September, are to be included;
- Include a cancellation date for items that are back ordered;
- Principal’s authorizing signature; and
- Area Superintendent of Schools authorizing signature.
5.8.
Purchase orders from the schools for items to be supplied during the
summer shall be submitted to the Superintendent of Finance by May 8th;
5.9. Expenditures are posted as of the date that the goods are received;
5.10. Once the purchase has been received, a confirmation shall be submitted to the Finance department; and
5.11.
Purchases shall be charged against the budget code to which they
legitimately belong in order to provide an accurate audit procedure for
expenditures according to the various categories.
6.
School custodians are responsible to ensure that supplies and equipment
are ordered as required in consultation with principals. Custodian
supplies and equipment will be ordered from the designated list of
approved suppliers based upon the Division’s tendering processes.
7.
No employee shall receive remuneration or recompense, either directly
or indirectly, as an agent, vendor or contractor of services or
materials to the Division without written authorization from the
Director. No employee shall solicit or accept any substantial gift or
service from a current or potential vendor. No employer purchasing
decision shall be influenced by the consideration of personal gain.
Reference: Sections 69, 85, 87, 109, 110, 344, 354, Education ActMarch 7, 2011