2023 New York Laws › EDN - Education › Title 2 - School District Organization › Article 52-A - New York City Community School District System › 2590-R - School Based Budgeting and Expenditure Reporting.

* §  2590-r.  School  based  budgeting  and expenditure reporting. The
chancellor shall, in consultation with  the  city  board  and  community
district  superintendents,  establish  in  regulations  a  comprehensive
process of school-based budgeting and  expenditure  reporting  no  later
than  November first, nineteen hundred ninety-eight. Notwithstanding any
provision of section twenty-five hundred ninety-q of this article to the
contrary, such regulations shall include provisions for:
a. the allocation of projected revenues among community districts  and
their  schools  on  the  basis  of  objective  formulae developed by the
chancellor, after consultation with the  community  councils,  community
superintendents  and  the  mayor,  and  approved by the city board, such
formulae shall reflect the relative educational needs of  the  community
districts and their schools to the maximum extent feasible;
b.  (i)  following  release of the executive budget of the city of New
York by the mayor of the city of New York, the chancellor to inform  the
principal of each school of that school's preliminary budget allocation,
and  the  principal  to  propose a school-based budget, after consulting
with members of the school based management team  and  soliciting  input
pursuant  to  sections  twenty-five  hundred  ninety-h,  and twenty-five
hundred ninety-i of this article on budget priorities from  all  members
of the school community;
(ii) for schools under the jurisdiction of a community superintendent,
the  principal  shall be required to provide written justification, in a
form and manner prescribed by the community superintendent  pursuant  to
paragraph (h) of subdivision one of section twenty-five hundred ninety-f
of this article, to demonstrate that the school-based budget proposal is
aligned with the school's comprehensive educational plan;
c.  the  review,  modification,  approval  and  certification  of  the
proposed school budget for schools under the jurisdiction of a community
superintendent pursuant to paragraph (h) of subdivision one  of  section
twenty-five hundred ninety-f of this article;
d.  within amounts estimated by the chancellor, the aggregation of the
proposed school-based budgets, as modified and approved by the community
superintendent, with  a  proposed  budget  for  the  administrative  and
operational  expenses  of  the  community  superintendent  and community
council, as developed by the community superintendent, for submission to
the chancellor;
e. the chancellor to develop  a  school-based  budgeting  process  for
schools under his or her jurisdiction consistent with this section which
shall  require  that:  (i)  each principal provide written justification
demonstrating that the school-based budget is aligned with such school's
comprehensive educational plan; (ii) the school  based  management  team
submit  comments  regarding such justification; and (iii) the chancellor
certify that the school-based budget is sufficiently aligned  with  such
school's  comprehensive educational plan after reviewing the principal's
justification and the school based management team's comments;
f. the aggregation of the community district budgets, as modified  and
approved  by  the  chancellor, with a proposed budget for administrative
and operational expenditures of the city board and  the  chancellor,  as
prepared  by  the chancellor, for submission to and adoption by the city
board after a public hearing;
g. after final adoption of the budget for the  city  district  by  the
mayor  and  city  council,  a  process of distributing any reductions or
increases required  by  such  adoption  in  an  equitable  manner  which
considers  the  relative needs of community districts and schools to the
maximum  extent  feasible  and  for  modifying   the   proposed   budget
accordingly.  Such  process  shall  include  an analysis of the relative
funding levels of the state, the city, the federal government, and other

sources of funds; a comparison of the  level  of  such  funding  against
previous  years'  total  appropriations  and actual expenditures; and an
analysis of the distribution of funds;
h.  a  comprehensive  system  of public reporting on the final enacted
budget including the levels of appropriation provided by the  city,  the
state  and the federal government with a comparison of the level of such
funding against previous years' totals, and an explanation of the  final
budget;
i.  procedures  for  schools,  superintendents  and  the chancellor to
modify and reallocate monies in the enacted budget;
j. a uniform system of budget requests,  reports  and  appropriations.
Such  units  of  appropriation  shall  include (i) such compensation and
benefits for staff; (ii) instruction and for pupil  services,  including
costs  for purchases, library services, instructional materials, and all
other  school-based  instructional  and  instructional   support   costs
attributable  to  other than personal services; (iii) administrative and
non-instructional cost and (iv) extra-curricular activities;
k. the provision of appropriate  technical  support  and  training  to
school   personnel,  parents  and  other  participants  in  school-based
budgeting;
l. a comprehensive planning and  monitoring  process  to  promote  the
implementation of school-based budgeting;
m.  an  annual  update  of  a  capital plan by the superintendent with
participation of principals and schools, addressing health  and  safety,
maintenance, capacity and technology; and
n.  a  collaborative  school-based planning process involving parents,
teachers, other school personnel and,  where  appropriate,  students  to
effectuate the purposes of this section.
* NB Effective until June 30, 2026
* §  2590-r.  School  based  budgeting  and expenditure reporting. The
chancellor shall, in consultation with  the  city  board  and  community
district  superintendents,  establish  in  regulations  a  comprehensive
process of school-based budgeting and  expenditure  reporting  no  later
than  November first, nineteen hundred ninety-eight. Notwithstanding any
provision of section twenty-five hundred ninety-q of this article to the
contrary, such regulations shall include provisions for:
a. the allocation of projected revenues among community districts  and
their  schools  on  the  basis  of  objective  formulae developed by the
chancellor, after consultation  with  the  community  boards,  community
superintendents  and  the  mayor,  and  approved by the city board, such
formulae shall reflect the relative educational needs of  the  community
districts and their schools to the maximum extent feasible;
b.  the principal of each school to propose a school-based expenditure
budget, after soliciting input pursuant to section  twenty-five  hundred
ninety-h,  and  twenty-five  hundred  ninety-i of this article on budget
priorities from all members of the school community;
c. the review, modification and approval of the proposed school budget
by the community superintendent;
d. within amounts estimated by the chancellor, the aggregation of  the
proposed school-based budgets, as modified and approved by the community
superintendent,  with  a  proposed  budget  for  the  administrative and
operational expenses  of  the  community  superintendent  and  community
board,  as  developed by the community superintendent, for submission to
the chancellor;
e. the chancellor to develop  a  school-based  budgeting  process  for
schools under his or her jurisdiction consistent with this section;
f.  the aggregation of the community district budgets, as modified and
approved by the chancellor, with a proposed  budget  for  administrative

and  operational  expenditures  of the city board and the chancellor, as
prepared by the chancellor, for submission to and adoption by  the  city
board after a public hearing;
g.  after  final  adoption  of the budget for the city district by the
mayor and city council, a process  of  distributing  any  reductions  or
increases  required  by  such  adoption  in  an  equitable  manner which
considers the relative needs of community districts and schools  to  the
maximum   extent   feasible   and  for  modifying  the  proposed  budget
accordingly. Such process shall include  an  analysis  of  the  relative
funding levels of the state, the city, the federal government, and other
sources  of  funds;  a  comparison  of the level of such funding against
previous years' total appropriations and  actual  expenditures;  and  an
analysis of the distribution of funds;
h.  a  comprehensive  system  of public reporting on the final enacted
budget including the levels of appropriation provided by the  city,  the
state  and the federal government with a comparison of the level of such
funding against previous years' totals, and an explanation of the  final
budget;
i.  procedures  for  schools,  superintendents  and  the chancellor to
modify and reallocate monies in the enacted budget;
j. a uniform system of budget requests,  reports  and  appropriations.
Such  units  of  appropriation  shall  include (i) such compensation and
benefits for staff; (ii) instruction and for pupil  services,  including
costs  for purchases, library services, instructional materials, and all
other  school-based  instructional  and  instructional   support   costs
attributable  to  other than personal services; (iii) administrative and
non-instructional cost and (iv) extra-curricular activities;
k. the provision of appropriate  technical  support  and  training  to
school   personnel,  parents  and  other  participants  in  school-based
budgeting;
l. a comprehensive planning and  monitoring  process  to  promote  the
implementation of school-based budgeting;
m.  an  annual  update  of  a  capital plan by the superintendent with
participation of principals and schools, addressing health  and  safety,
maintenance, capacity and technology; and
n.  a  collaborative  school-based planning process involving parents,
teachers, other school personnel and,  where  appropriate,  students  to
effectuate the purposes of this section.
* NB Effective June 30, 2026