**DBD - BUDGET PLANNING** **Last Updated Date:** 02/25/2014 **Adoption Date:** 01/10/2006 A sound budget development process must be established to ensure that the annual operating budget accurately reflects this school system's goals and objectives. In the budget planning process for the school system, the School Committee will strive to: 1.         Engage in thorough advance planning, with staff and community involvement, in order to develop budgets and guide expenditures in a manner that will achieve the greatest educational returns and contributions to the educational program in relation to dollars expended. 2.         Recommend levels of funding that will provide the best possible education for all our students. 3.         Use the best available techniques for budget development and management. The superintendent will have overall responsibility for budget preparation, including the construction of, and adherence to, a budget calendar. **Policy References:** M.G.L. 71:35