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DBJ, Budget Transfers

DBJ, Budget Transfers

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To cover unexpected events, the Board of Education may transfer, by resolution, any unencumbered moneys from the contingency reserve account, which is within the general fund, to any other fund or function.

The Board shall not transfer moneys from the capital reserve fund, the insurance reserve fund, the bond redemption fund, the special building fund, transportation fund or the instructional supplies and materials, instructional capital outlay or the other instructional purposes accounts in the general fund with the exceptions noted below.

Unencumbered moneys may be transferred, by Board resolution, among the instructional supplies and materials, instructional capital outlay and other instructional purposes accounts; and between the capital reserve fund and insurance reserve fund or to any other risk management fund as defined in state law.

Adopted prior to 1985
Revised to conform with practice: date of manual adoption
Revised November 4, 1992
Revised March 6, 1996

Legal References

  • CRS 22-32-107
  • CRS 22-44-102 (3)
  • CRS 22-44-106
  • CRS 22-44-112
  • CRS 22-44-113
  • CRS 22-45-103(1)(a)(II, III)
  • CRS 22-53-108(2)(c), (3)(c)
  • CRS 24-10-115