1. PHILOSOPHY AND PURPOSE
   The Weber School District Board of Education (WSD and/or District) recognizes the importance of the budget. It is arguably the most important publication that the District presents to its local citizenry. The budget is an expression of the District’s operating and financial intent for the upcoming fiscal year. The budget serves as a guide and control of educational operations while protecting local resources and promoting financial accountability and transparency.
   
   
2. POLICY
   The budget is a product of research and careful planning and outlines, in detail, estimated expenditures and how they will be financed by the District. Weber School District implemented this policy in order to abide with budgetary compliance of applicable statutes and administrative requirements.
   
   
3. DEFINITIONS
   1. “Appropriation” means an authorization to make expenditures and to incur obligations for specific purposes.
   2. “Budget Officer” means the Superintendent of Weber School District.
      
      
4. PREPARATION OF THE TENTATIVE BUDGET ¹
   1. Prior to June 1st of each year, the Budget Officer prepares and presents to the Weber School District Board a tentative budget.  The tentative budget and supporting documents shall include the following items:
      1. the revenues and expenditures of the preceding fiscal year;
      2. the estimated revenues and expenditures of the current fiscal year;
      3. an estimate of the revenues for the succeeding fiscal year based upon the lowest tax levy which will raise the required revenue.  The current year's assessed valuation is used as the basis for this calculation;
      4. a detailed estimate of the essential expenditures for all purposes for the next succeeding fiscal year; and
      5. the estimated financial condition of the District by funds at the close of the current fiscal year.
   2. The tentative budget is filed with the District Business Administrator for public inspection at least 15 days before the date of the tentative budget’s proposed adoption by the Board.
      
      
5. BOARD BUDGET PROCEDURES ²
   1. Before June 30th of each year, the Board shall adopt a budget and make appropriations for the next fiscal year.
   2. Tax Rate
      1. If the tax rate in the proposed budget exceeds the tax rate defined in Utah Code § 59-2-924, the Board shall comply with the provisions of Utah Code § 59-2-919, unless one of the exceptions to those provisions (relating to prior voted local levy increases) set forth in Utah Code § 53F-8-301 applies.  If the proposed District budget exceeds the certified tax rate, the following dates must be met:
   3. Adoption of a Budget
      1. Before the adoption of a budget, the Board shall hold an open, public hearing on the proposed budget or budget amendment.  In preparation for the hearing, the Board shall:
         1. In addition to complying with the open meeting notice requirements set forth in Policy 1130 - Board Meetings, publish notice that the Board will consider and adopt a budget at the designated Board meeting in a newspaper of general circulation within the District at least 10 (ten) days before the day on which the meeting is held;
         2. publish a notice of the public hearing electronically in accordance with Section Utah Code § 45-1-101;
         3. file a copy of the proposed budget with the Business Administrator for public inspection at least ten days prior to the hearing; and
         4. post the proposed budget on the District’s website.
      2. A notice of a public hearing on the District;s proposed budget shall include information on how the public may access the proposed budget as provided in section C.1.iii. and iv. Above.
   4. Filing
      1. Within thirty (30) days of adopting a budget, the Board shall file a copy of the adopted budget with the state auditor and the state board.
   5. Undistributed Reserve ³
      1. The Board may place an undistributed reserve in the budget that does not exceed 5% of the maintenance and operation budget in accordance with the schedule adopted by the State Board of Education.
      2. Application
         1. The Board may appropriate all or part of the undistributed reserve made to any expenditure classification in the maintenance and operation budget by a written resolution adopted by a majority vote of the Board. The resolution shall state the reasons for the appropriation. A copy of the resolution shall be filed with the State Board of Education and the State Auditor.
      3. Restrictions on the use of Undistributed Reserve
         1. The Board may not use the undistributed reserve in the negotiation or settlement of contract salaries for District employees
   6. Limits on Appropriations ⁴
      1. The Board shall not make an appropriation in excess of the District’s estimated expendable revenue, including undistributed reserves, for the following fiscal year.
   7. Reduction of Budget Appropriations
      1. The Board may reduce any budget appropriation at its regular meetings if notice of the proposed action is given to all Board members and the Superintendent at least one week prior to the meeting.
   8. Increase in Budget Appropriations
      1. The Board may increase any budget appropriation only if:
         1. The Superintendent in writing requests the Board to increase a specified budget appropriation and states the reasons for the proposed increase;
         2. Notice that the request will be considered by the Board is published in a newspaper of general circulation and provided as required by Utah Code § 45-1-101 at least one week before the Board meeting at which the request will be considered; and
         3. The Board holds a public hearing on the request before acting on the request and approves the increase by a majority vote of Board members.
   9. Prohibition of Inter-fund Transfers ⁵
      1. District revenues shall only be spent within the fund for which those revenues were originally authorized, levied, collected, or appropriated, and inter-fund transfers of residual equity may not be made unless expressly authorized by the State Board of Education.

¹ Utah Code § 53G-7-302
² Utah Code § 53G-7-303
³ Utah Code § 53G-7-304
⁴ Utah Code § 53G-7-305
⁵ Utah Code § 53G-7-306

Approved by the board: February 9, 2026