Hickman County Board of Education
Descriptor Code:
Issued Date:
Descriptor Term:
2.200
03/02/26
Annual Operating Budget
Rescinds:
Issued:
2.200
02/05/24
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General
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All school system budgets are the operational plans stated in financial terms which describe the programs
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to be conducted during the fiscal year beginning July 1 ending June 30 the following year.
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Central Office
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PREPARATION PROCEDURES
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Budget planning shall include an analysis of previous staffing, curriculum and facilities, and projections
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requiring additional staffing, curriculum modifications, and additional facilities.
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The budget proposal should be balanced, consistent with Board policy and contract conditions, to include
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provisions for:
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Programs to meet the needs of the entire student body
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Staffing arrangements adequate for proposed programs
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Maintenance of the district's equipment and facilities
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Efficiency and economy
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An unrestricted fund balance of
(enter percentage, at least two months (approximately
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16.7%) of budgeted operating revenues of expenditures). The Board shall determine the fund
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balance percentage that meets fiscal health standards and expectations of both school board
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members and takes into consideration feedback from the County Commission.²
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Budget preparation shall be the responsibility of the director of schools² and the chairman of the Board.
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The director of schools will establish procedures for the involvement of staff, including requests from
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department heads and principals, all of whom shall seek advice and suggestions from other staff and
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faculty members.
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The director of schools and the chairman of the Board shall develop a budget preparation calendar no
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later than February 15 of the current school year.⁴ The calendar shall be used as a guide for coordinating
Version Date: June 24, 2026
Annual Operating Budget
2.200
1
the budgetary activities of individuals and groups, collecting budget data, reviewing budget problems,
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and making budget decisions.
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HEARING AND REVIEWS
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The proposed budget will be available for inspection by various interested citizens or groups in the office
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of the director of schools.
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FINAL ADOPTION PROCEDURE
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The Board shall adopt a budget and submit it to the County Commission no later than forty-five (45)
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days prior to the actual date the budget is to be adopted by the county commissioners.³
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If the proposed budget is rejected, the board shall submit a revised budget proposal within ten (10)
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business days after receiving notice of the rejection. 4
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Within ten (10) days of adoption of the final budget, the director of schools shall file a copy with the
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Commissioner of Education. 3
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Within thirty (30) days of the beginning of each fiscal year, the Director of Schools shall submit to the
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Commissioner a complete and certified copy of its entire school budget for the school year that is
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signed by the Director of Schools and the County Commission.
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Beginning in 2027, the Director of Schools/designee shall annually provide the following to the Office
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of Research and Accountability in the office of the Comptroller of the Treasury by August 1:
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1. A planning and budgetary report for the upcoming school year; and
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2. An expenditure report for the immediately preceding school year. 6
Legal References
Cross References
1.
Internal School Funds Manual, Section 4-35
Role of the Board of Education 1.101
2. TCA 49-2-203(a)(9); Tenn. Comptroller of the
Executive Committee 1.301
Treasury, Fiscal Health Principles for Tenn. School
Districts and Local Governments (2026)
3.
TCA 5-9-402(d)(4)
4. TCA 5-9-402(d)(5)(C)
5. TCA 49-2-301(b)(1)(X); TRR/MS 0520-01-02-
13(2)(a); Public Acts of 2026. Chapter No. 1012
6.
Public Acts of 2026, Chapter No. 1007
Page 2 of 3

## Table 1

|  | Hickman County Board of | Education |  |
| --- | --- | --- | --- |
|  | Descriptor Term: | Descriptor Code: 2.200 | Issued Date: 03/02/26 |
|  | Annual Operating Budget | Rescinds: 2.200 | Issued: 02/05/24 |

## Table 2

| Legal References | Cross References |
| --- | --- |
| 1. Internal School Funds Manual, Section 4-35 2. TCA 49-2-203(a)(9); Tenn. Comptroller of the Treasury, Fiscal Health Principles for Tenn. School Districts and Local Governments (2026) | Role of the Board of Education 1.101 Executive Committee 1.301 |
| 3. TCA 5-9-402(d)(4) |  |
| 4. TCA 5-9-402(d)(5)(C) |  |
| 5. TCA 49-2-301(b)(1)(X); TRR/MS 0520-01-02- 13(2)(a); Public Acts of 2026. Chapter No. 1012 |  |
| 6. Public Acts of 2026, Chapter No. 1007 |  |