DB - Annual Budget
Financial resources and the proper management of the same are fundamental to the support
of school programs and operations. The Board will develop and present an annual operating
budget as directed by applicable laws.
The annual budget will be for a 12-month period covering the fiscal year July 1 through June
30.
The proposed annual budget will be endorsed by 2/3 of board members present at a regular
meeting of the Board of Directors.
The Board shall designate the Superintendent as its budget officer, who may delegate portions
of responsibility.
The three general areas of responsibility are budget preparation, budget presentation and
budget administration.
Legal reference: 20-A MRSA§1301
20-A MRSA§15617
Adopted: November 4, 1998, Amended February 3, 1999
DBB - Fiscal Year
The fiscal year of School Administrative District No. 22 shall be July 1 through June 30.
Source: Maine School Administrative District No. 22, Hampden, Maine
Date: 1/7/76
DBI - Budget Implementation
The Superintendent may expend up to 105% of any categorical line item within the
abbreviated budget report. The abbreviated budget report is defined in regulation DI-R.
Expenditures projected to exceed 105% of any categorical line item within the abbreviated
budget report must be approved by the Finance Committee and a 2/3 vote of the members in
attendance at a regular meeting of the Board of Directors. The Superintendent shall provide
the supporting documentation for additional funds before any action is taken by the Finance
Committee and Board of Directors.
Adopted: October 6, 1999, Amended November 7, 2001
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DFA -FIDUCIARY INVESTMENTS
(Student Scholarships)
SAD #22 considers a student scholarship investment program a critical ingredient of sound
fiscal management. The Board will support our students pursuit of further education by
maximizing scholarship income. The Board of Directors authorizes an investment program for
the purpose of securing a safe, liquid, and maximum yield of interest revenues to supplement
the district’s student scholarship program.
All scholarship finds shall be invested for maximum return possible for the funds available for
investment while complying with States statutes and district policy.
The following investment considerations shall be practices within the following rank order of
importance:
1) safety of funds
2) appropriate availability of scholarship monies
3) yield
The school district will not enter into investment transactions which will expose itself to an
undue credit risk of an issuer or a broker/dealer.
Investment practices must always be in compliance with State laws.
The Superintendent of Schools will oversee the Fiduciary Investments and shall provide an
annual report to the Board of Directors.
Legal Reference:
Adopted: December 3, 1997
DFDA -Free Admissions
(Hampden Academy Athletic Admissions)
People attending home athletic contests will be charged unless covered under one of the
following exceptions:
A. A member of the band performing for the contest.
B. Athletes performing in the day’s contest.
C. A cheerleader for the contest being played.
D. Pre-school children accompanied by parents.
E. Citizens working on behalf of the Boosters Club.
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The following people will be admitted with complimentary passes which are available upon
request to the Athletic Director or Superintendent of Schools:
A. M.S.A.D. #22 staff members.
B. Superintendent, Assistant Superintendent
C. M.S.A.D. #22 Board of Directors
D. People 62 years of age or older.
SOURCE: Maine School Administrative District No. 22, Hampden, Maine
DATE: 1/3/79, amended November 4, 1998
DI- Fiscal Accounting and Reporting
As treasurer, the Superintendent shall be ultimately responsible for receiving and properly
accounting for all funds of the district.
The accounting system used shall conform with requirements of the Department of Education
and with good accounting practices, providing for the appropriate separation of funds.
The Finance Committee and the Board of Directors shall receive a district financial statement
at each meeting.
The Superintendent will periodically inform the administrators and directors of their budget
appropriations and expenditures.
SOURCE: Maine School Administrative District No. 22, Hampden, Maine
DATE: 5/5/76, Amended 4/28/99, Amended 10/6/99
DID - INVENTORIES
The inventory of property and equipment with an original cost of one thousand dollars
($1,000.00) or more shall be taken on an annual basis.
The Superintendent of Schools shall be responsible for maintaining district inventories.
Adopted: February 27, 2002
DIE - Audits/Financial Monitoring
The school system’s books shall be audited annually by the Maine Department of Auditors or
by an outside auditor approved by the Board, based on the July 1 to June 30 fiscal year. The
Superintendent/designee shall be responsible for working with auditors when conducting the
annual audit. The results of the audit will be presented to the Finance Committee by
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December 1 following the audited year and distributed to the Board of Directors on an annual
basis.
Legal reference: 20-A MRSA§6051 et seq.
Adopted: November 4, 1998
DJ - Purchasing
The Superintendent shall arrange appropriate reviewing channels, whereby all requests will be
examined and approved or disapproved for purchasing.
Specifications shall be prepared for goods and services required. The assistance of those
persons who will be responsible for the use of the goods and services shall be utilized in the
development of the exact specifications.
The District will obtain competitive prices for goods and services as governed by laws and
regulations.
Two or more bids will be routinely sought. However, in the best interest of the school district
sole sourcing may be authorized by the Superintendent. Bids exceeding $10,000 will be
approved by the Board of Directors. Any or all bids, or any parts thereof may be rejected.
Standard purchasing practices may be waived in cases of emergency.
Whenever the following factors are equal between local (Greater Bangor Area) and non-local
vendors, local vendors will be selected:
A. Quality of product
B. Suitability of product
C. Price
D. Conformation to specifications
E. Convenience of delivery
F. General reputation of business firms
G. Past services to school district
Adopted: October 6, 1999
DJA - Purchasing Authority
(Purchase Orders and Contracts)
All purchases of goods, services, and equipment for which the District will be responsible for
payment -- except purchases made under approved Petty Cash Funds -- must be made on
official purchase orders, properly approved and executed.
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SOURCE: M.S.A.D. #22, Hampden, Maine
DATE: 8/21/74; recoded 4/7/99
DJC - Petty Cash Accounts
In order to facilitate minor purchases, the Superintendent is authorized to establish a small
petty cash fund in those offices and/or departments which can justify the need for such a fund.
Expenditures against this fund must be carefully itemized by the principals and/or department
heads and turned in to the Superintendent when the fund is exhausted and a new fund is
requested. After a budget line item is exhausted, no expenditures against this item may be
made from a petty cash fund.
SOURCE: Maine School Administrative District No. 22, Hampden, Maine
DATE: 12/3/75, amended November 4, 1998
DJFA - PURCHASING PROCEDURES
(Quality Control)
All purchases, whether by competitive bid or otherwise, shall take into consideration the quality
of the articles supplied; their conformity with developed specifications; their suitability to the
requirements of the educational system; and delivery terms.
All other things being equal, contracts shall be awarded and purchases made from a local firm.
SOURCE: Maine School Administrative District No. 22, Hampden Maine
Date: 12/3/75
DJGA - Sales Calls and Demonstrations
Salesmen are not permitted to call on teachers or other school staff members on school
premises without authorization from the school administration.
School principals may give permission to sales representatives of educational products to see
members of the school staff at times that will not interfere with the educational program.
Source: Maine School Administrative District No. 22, Hampden, Maine
Date: 12/3/75
DKC - Expense Authorization/Reimbursement
Employees and board members of the district may be reimbursed for preauthorized
transportation, lodging, meals and other expenses associated with school business. The
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school district may make provisions for such expenses in the annual budget.
The Superintendent of Schools will develop and implement appropriate regulations.
Adopted: March 19, 1997
Amended: October 7, 1998
DM -Cash in School Buildings
The principal shall provide a locked depository for monies kept overnight in the school. Funds
left in designated depositories will be insured. The Board cannot be held liable for monies
stored elsewhere.
Adopted: April 7, 1999
DN- SCHOOL PROPERTIES DISPOSAL
1. The superintendent is authorized to determine, through procedures he/she develops, when
personal property (supplies, materials, equipment), as distinguished from real property, is
obsolete or no longer of use to the school unit, and to declare it surplus.
2. The board is to be informed of any property valued at more than $5,000 which is to be
declared surplus by the superintendent prior to its disposal. Procedures for disposal of all
surplus personal property valued at more than $5,000 shall be in accordance with the
following:
a. All member municipalities are to be informed in writing of property declared surplus, and are
to have first option to purchase. The charges for municipal purchases shall be determined by
the superintendent after consultation with the Finance Committee.
b. Surplus property, valued at more than $5,000 which is not purchased by one of the towns
shall be disposed of by sealed bid, public auction, or public sale. Public notice shall be given
at least one week in advance of an auction, sale, or deadline for submission of sealed bids.
c. Any surplus property which is offered for sale by sealed bid, public auction, or public sale
and is not sold may be disposed of in a manner deemed advisable by the superintendent,
including donations to non-profit agencies.
3. Library books, textbooks, any instructional materials are to be disposed of by means most
likely to offer promise of continuing educational benefit, first to citizens of the school unit, then
to others.
4. Any property determined to be worthless, or for any reason is considered to be
inappropriate for sale, shall be disposed of in a manner the superintendent deems
appropriate, with recycling as a priority where feasible.
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5. Any M.S.A.D. No. 22 identification borne by surplus property shall be removed. The items
shall be promptly removed from inventory.
6. Real property including school buildings. Disposal or transfer of real property shall be in
keeping with the provision of Title 20-MRSA, Section 4101-4104.
7. All revenues which result from the sale of surplus property shall be credited as
miscellaneous income except in any instance where law requires that it be credited to a
specific account.
Legal Reference: Title 20-A MRSA, Section 7, Section 4101-4104
Adopted: 12/4/91
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