Section 1307 - Specific line budgetsIf the school budget format requires specific line categories, then in preparing the warrant and conducting the budget meeting, the following shall apply. [1981, c. 693, §§5, 8(NEW).]
1.Separate articles. Each category shall be included in a separate warrant article. [1981, c. 693, §§5, 8(NEW).]
2.Transfer. Unless authorized by the voters, the board of directors may not transfer funds between line item categories. [1981, c. 693, §§5, 8(NEW).]
3.Summary action. To summarize the action taken on the school budget for the purposes of determining state and local cost sharing, the articles prescribed in chapter 606-B must also be voted upon. [2005, c. 2, Pt. D, §5(AMD); 2005, c. 2, Pt. D, §§72, 74(AFF); 2005, c. 12, Pt. WW, §18(AFF).]
4.Budget explanation. The warrant may include an explanation of the relationship between warrant articles authorizing specific line item expenditures as provided in subsection 1 and the articles prescribed in chapter 606-B summarizing the budget proposal. [2005, c. 2, Pt. D, §6(AMD); 2005, c. 2, Pt. D, §§72, 74(AFF); 2005, c. 12, Pt. WW, §18(AFF).]
1981, c. 693, §§5,8 (NEW) . 1983, c. 485, § 13 (AMD) . 1997, c. 68, §§1,2 (AMD) . 2005, c. 2, §§D5,6 (AMD) . 2005, c. 2, §§D72,74 (AFF) . 2005, c. 12, §WW18 (AFF) .