Policy Toolkit
Financial Stewardship
This toolkit offers a clear framework for responsible fiscal governance. With resources covering budgeting, financial reporting, fund balance management, and strategic spending, boards can align financial decisions with district priorities—ensuring transparency, equity, and long-term sustainability in service of student success.
Budget
Policy to prepare and approve an annual budget.
Financial Reporting
Policy to set minimum requirements for financial reporting to the Board.
Fund Balance
Policy to establish guardrails and ground rules for potential usage of cash reserves.
Strategic Budgeting Leadership Questions
questions for CFOs, Superintendents and Board Members to consider when navigating uncertainties in annual budgeting and ensuring alignment of district finances with strategic priorities for equity and outcomes.
