1606 Brady St.
Davenport, IA

Administrative Regulation 301.01A



Budget Responsibility

The Code of Iowa establishes limitations on budget for operation of the Davenport Community School District.  It shall be the responsibility of the administration, with individual administrator responsibility as assigned by the Superintendent of Schools, to make detailed plans for, and to monitor the expenditure of, appropriations for each individual line item in the “detailed working budget”.  The goal shall be to utilize the available resources of the district in a way that will provide the best possible educational results for all students enrolled in the schools of the district.

Planning the Budget

The Chief Financial Officer shall develop a budget booklet containing estimated income and expenditures and a Budget Development Calendar, designating deadlines for input and personnel involved in planning and submitting information.  The budget booklet is a part of the supporting documents of these regulations.

Preparation of the Budget Document

In addition to the documents required by law, additional detailed information will be prepared for further explanation of individual line items as may be desired.  An expenditure plan book shall be prepared by the Chief Financial Officer and is a part of the supporting documents of these regulations.


The proposed budget estimates shall be filed with the Secretary of the Board at the regular board meeting in March of each year (at least twenty days prior to April 15).  The Board must approve a proposed budget for publication purposes and fix a date for a public hearing on said budget.

The publication of the budget estimates shall include a notice of the time when, and the place where, the hearing shall be held.  Such publication must be made at least ten days prior to the hearing.  The publication is made in a newspaper published, and having general circulation in the district.

Public Review of the Budget

Following publication of the budget estimates, additional details of each budget fund and category shall be made available to the public on request.

On the date, and at the time and place, specified for a public hearing, all interested citizens desiring to ask questions or make comments relative to the budget estimates shall be heard.  A record shall be kept of those speaking for and those speaking in opposition to the proposed budget.

Budget Adoption by the Board

Following the public hearing, the Board of Directors shall adopt the final budget for the ensuing fiscal year and shall certify the same to the County Auditor not later than the fifteenth day of April.

The final adopted budget may be reduced from the amount estimated and published, but it may not exceed the amount that was published.

 The Budget as a Spending Plan

The final certified budget shall be considered as the authority for all expenditures to be made during the fiscal year.  Expenditures in the General Fund may be further limited if the total ” authorized budget” under Chapter 422 of the Code of Iowa is less than the certified budget.  The budget as planned and adopted is based on estimates.  During the course of the fiscal year, the operation of approved educational programs may require the transfer of funds from one category to another (within the General Fund) to meet the needs of the program.

Expenditures in excess of the certified budget may be made only if the budget is amended as provided in Section 24.9 of the Code of Iowa.  If unanticipated closing cash balances from the preceding year, or other unanticipated income from sources other than taxation, are available, then the budget may be amended by publication and a public hearing in the same manner as for original budget certification.  Within twenty days of certification of an amended budget, it is subject to protest and appeal under Sections 24.27 of the Code of Iowa.


Local taxes are certified to the County Auditor of Scott and Muscatine Counties by the State Comptroller following review and authorization of the budget as adopted and certified by the Board of Directors.

GENERAL FUND – The total levy is that computed as provided in Chapter 422 of the Code of Iowa plus the amount levied to replenish cash reserve as determined by the Board of Directors and approved by the State Comptroller.

MANAGEMENT LEVY FUND –  A separate levy for insurance, early retirement and unemployment compensation is determined by the needs of the district as estimated by the administration and approved by the Board of Directors.  It constitutes a separate levy within the General Fund with proceeds restricted to the use for those specific items only.

INSTRUCTIONAL SUPPORT FUND –  A supplemental program consisting of a combination state aid and property tax levy or state aid, property tax levy and income surtax, may be made following specific authorization of the electorate.  As an alternate, the program can be authorized by the Board of Directors for a five year period, unless a petition for an election is filed within 28 days, signed by at least 30% of the voters who voted in the last school election.  If filed, the program must be authorized by the electorate.


REGULAR LEVY  – The levy, up to 33 cents per thousand dollars of taxable assessed value, may be made at the discretion of the Board of Directors.

VOTER APPROVED LEVY – The levy, up to 1.34 cents per thousand dollars of taxable assessed value, may be made following specific authorization of the electorate.

PLAYGROUND LEVY – The levy up to 13.5 cents per thousand dollars of taxable assessed value, may be made following specific authorization of the electorate.


  • Legal References — Code of Iowa Chapters 24, 442, 24.9, 24.10, 24.11, 24.12, 24.17
  • Updated 4/91, 8/93, 7/03
  • Reviewed 5/96, 7/99, 7/03