N.Y. Education Law § 2590-r: School based budgeting and expenditure reporting

* § 2590-r. School based budgeting and expenditure reporting. The

chancellor shall, in consultation with the city board and community

district superintendents, establish in regulations a comprehensive

process of school-based budgeting and expenditure reporting no later

than November first, nineteen hundred ninety-eight. Notwithstanding any

provision of section twenty-five hundred ninety-q of this article to the

contrary, such regulations shall include provisions for:

a. the allocation of projected revenues among community districts and

their schools on the basis of objective formulae developed by the

chancellor, after consultation with the community councils, community

superintendents and the mayor, and approved by the city board, such

formulae shall reflect the relative educational needs of the community

districts and their schools to the maximum extent feasible;

b. (i) following release of the executive budget of the city of New

York by the mayor of the city of New York, the chancellor to inform the

principal of each school of that school's preliminary budget allocation,

and the principal to propose a school-based budget, after consulting

with members of the school based management team and soliciting input

pursuant to sections twenty-five hundred ninety-h, and twenty-five

hundred ninety-i of this article on budget priorities from all members

of the school community;

(ii) for schools under the jurisdiction of a community superintendent,

the principal shall be required to provide written justification, in a

form and manner prescribed by the community superintendent pursuant to

paragraph (h) of subdivision one of section twenty-five hundred ninety-f

of this article, to demonstrate that the school-based budget proposal is

aligned with the school's comprehensive educational plan;

c. the review, modification, approval and certification of the

proposed school budget for schools under the jurisdiction of a community

superintendent pursuant to paragraph (h) of subdivision one of section

twenty-five hundred ninety-f of this article;

d. within amounts estimated by the chancellor, the aggregation of the

proposed school-based budgets, as modified and approved by the community

superintendent, with a proposed budget for the administrative and

operational expenses of the community superintendent and community

council, as developed by the community superintendent, for submission to

the chancellor;

e. the chancellor to develop a school-based budgeting process for

schools under his or her jurisdiction consistent with this section which

shall require that: (i) each principal provide written justification

demonstrating that the school-based budget is aligned with such school's

comprehensive educational plan; (ii) the school based management team

submit comments regarding such justification; and (iii) the chancellor

certify that the school-based budget is sufficiently aligned with such

school's comprehensive educational plan after reviewing the principal's

justification and the school based management team's comments;

f. the aggregation of the community district budgets, as modified and

approved by the chancellor, with a proposed budget for administrative

and operational expenditures of the city board and the chancellor, as

prepared by the chancellor, for submission to and adoption by the city

board after a public hearing;

g. after final adoption of the budget for the city district by the

mayor and city council, a process of distributing any reductions or

increases required by such adoption in an equitable manner which

considers the relative needs of community districts and schools to the

maximum extent feasible and for modifying the proposed budget

accordingly. Such process shall include an analysis of the relative

funding levels of the state, the city, the federal government, and other

sources of funds; a comparison of the level of such funding against

previous years' total appropriations and actual expenditures; and an

analysis of the distribution of funds;

h. a comprehensive system of public reporting on the final enacted

budget including the levels of appropriation provided by the city, the

state and the federal government with a comparison of the level of such

funding against previous years' totals, and an explanation of the final

budget;

i. procedures for schools, superintendents and the chancellor to

modify and reallocate monies in the enacted budget;

j. a uniform system of budget requests, reports and appropriations.

Such units of appropriation shall include (i) such compensation and

benefits for staff; (ii) instruction and for pupil services, including

costs for purchases, library services, instructional materials, and all

other school-based instructional and instructional support costs

attributable to other than personal services; (iii) administrative and

non-instructional cost and (iv) extra-curricular activities;

k. the provision of appropriate technical support and training to

school personnel, parents and other participants in school-based

budgeting;

l. a comprehensive planning and monitoring process to promote the

implementation of school-based budgeting;

m. an annual update of a capital plan by the superintendent with

participation of principals and schools, addressing health and safety,

maintenance, capacity and technology; and

n. a collaborative school-based planning process involving parents,

teachers, other school personnel and, where appropriate, students to

effectuate the purposes of this section.

* NB Effective until June 30, 2028

* § 2590-r. School based budgeting and expenditure reporting. The

chancellor shall, in consultation with the city board and community

district superintendents, establish in regulations a comprehensive

process of school-based budgeting and expenditure reporting no later

than November first, nineteen hundred ninety-eight. Notwithstanding any

provision of section twenty-five hundred ninety-q of this article to the

contrary, such regulations shall include provisions for:

a. the allocation of projected revenues among community districts and

their schools on the basis of objective formulae developed by the

chancellor, after consultation with the community boards, community

superintendents and the mayor, and approved by the city board, such

formulae shall reflect the relative educational needs of the community

districts and their schools to the maximum extent feasible;

b. the principal of each school to propose a school-based expenditure

budget, after soliciting input pursuant to section twenty-five hundred

ninety-h, and twenty-five hundred ninety-i of this article on budget

priorities from all members of the school community;

c. the review, modification and approval of the proposed school budget

by the community superintendent;

d. within amounts estimated by the chancellor, the aggregation of the

proposed school-based budgets, as modified and approved by the community

superintendent, with a proposed budget for the administrative and

operational expenses of the community superintendent and community

board, as developed by the community superintendent, for submission to

the chancellor;

e. the chancellor to develop a school-based budgeting process for

schools under his or her jurisdiction consistent with this section;

f. the aggregation of the community district budgets, as modified and

approved by the chancellor, with a proposed budget for administrative

and operational expenditures of the city board and the chancellor, as

prepared by the chancellor, for submission to and adoption by the city

board after a public hearing;

g. after final adoption of the budget for the city district by the

mayor and city council, a process of distributing any reductions or

increases required by such adoption in an equitable manner which

considers the relative needs of community districts and schools to the

maximum extent feasible and for modifying the proposed budget

accordingly. Such process shall include an analysis of the relative

funding levels of the state, the city, the federal government, and other

sources of funds; a comparison of the level of such funding against

previous years' total appropriations and actual expenditures; and an

analysis of the distribution of funds;

h. a comprehensive system of public reporting on the final enacted

budget including the levels of appropriation provided by the city, the

state and the federal government with a comparison of the level of such

funding against previous years' totals, and an explanation of the final

budget;

i. procedures for schools, superintendents and the chancellor to

modify and reallocate monies in the enacted budget;

j. a uniform system of budget requests, reports and appropriations.

Such units of appropriation shall include (i) such compensation and

benefits for staff; (ii) instruction and for pupil services, including

costs for purchases, library services, instructional materials, and all

other school-based instructional and instructional support costs

attributable to other than personal services; (iii) administrative and

non-instructional cost and (iv) extra-curricular activities;

k. the provision of appropriate technical support and training to

school personnel, parents and other participants in school-based

budgeting;

l. a comprehensive planning and monitoring process to promote the

implementation of school-based budgeting;

m. an annual update of a capital plan by the superintendent with

participation of principals and schools, addressing health and safety,

maintenance, capacity and technology; and

n. a collaborative school-based planning process involving parents,

teachers, other school personnel and, where appropriate, students to

effectuate the purposes of this section.

* NB Effective June 30, 2028