Idaho State Statutes - Idaho Attorney Directory

No later than twenty-eight (28) days
prior to its annual meeting, the board of trustees of each school district
shall have prepared a budget, in form prescribed by the state superintendent
of public instruction, and shall have called and caused to be held a public
hearing thereon, and at such public hearing, or at a special meeting held no
later than fourteen (14) days after the public hearing, shall adopt a budget
for the ensuing year. Notice of the hearing shall be posted, and published as
prescribed in section 33-402, Idaho Code, and a record of the hearing shall be
kept by the clerk of the board of trustees. At the time said notice is given
and until the date of the hearing, a copy of the budget shall be available for
public inspection at all reasonable times at the administrative offices of the
school district, or at the office of the clerk of the district. The board of
trustees of each school district shall also prepare and publish, as a part of
such notice, a summary statement of the budget for the current and ensuing
years. Such statement shall be prepared in a manner consistent with standard
accounting practices and in such form as the state superintendent of public
instruction shall prescribe, and, among other things, said statement shall
show amounts budgeted for all major classifications of income and
expenditures, with total amounts budgeted for salary and wage expenditures in
each such classification shown separately. Such statement shall show amounts
actually expended for the two (2) previous years for the same classification
for purposes of comparison. The budgeted dollar amounts of revenue in those
categories included within the provisions of section 33-802, Idaho Code, as
approved within the adopted budget shall be the same as presented to the
respective county commissioners for tax levy purposes.

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