| This bill changes the school budget format from appropriating |
gross revenues to the school unit as a general rule to a |
procedure to implement a line-item budget format. This bill |
establishes a uniform, 10-category line-item budget format that |
would apply to all school budgets, while retaining an authority |
for the voters to adopt alternative budget formats at referendum. |
The details of the line-item budget format are to be developed |
by the Commissioner of Education through rulemaking. School |
units that have already adopted line-item formats are |
grandfathered from any regulatory requirement to amend their |
formats. This bill also makes explicit the detail of revenue, |
expenditure, enrollment and per pupil expenditure information |
that must be a part of the school budget documents. |