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KPBSD E-Governance
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  • BP 3270Disposal of Books, Equipment and Supplies (Personal Property)
  • BP 3280Return, Sale or Lease of School Facilities, Real Property or Equipment
  • BP 3290Gifts, Grants and Bequests
  • BP 3290.1Public School Art Donation
  • BP 3300Expenditures - Expending Authority
  • BP 3310Purchasing Procedures
  • BP 3311Bids
  • BP 3313Contracts, Leases and Agreements
  • BP 3314Payment for Goods and Services
  • BP 3314.3Equipment Purchases-New Facility
  • BP 3315Relations with Vendors
  • BP 3315.1Conflict of Interest
  • BP 3344Remote Site Living Expenses
  • BP 3350Payroll
  • BP 3400Management of District Assets-Accounts
  • BP 3410.1Checking Accounts
  • BP 3440Inventories
  • BP 3450Money in School Buildings
  • BP 3452Student Activity Funds
  • BP 3460Periodic Financial Reports
  • BP 3470Fund Balance
  • BP 3471Equipment Reserve Fund
  • BP 3510Operation and Maintenance of Plant
  • BP 3511Energy Conservation
  • BP 3512Equipment
  • BP 3513.3Tobacco-Free Schools-Tobacco Use
  • BP 3514Environmental Safety KPBSD Policy Manual
  • BP 3514.1Hazardous Substances
  • BP 3514.2Pest Management
  • BP 3515School Safety and Security
  • BP 3515.2Intruders on Campus
  • BP 3515.5Emergency Action Plan
  • BP 3515.7Restrictions on Sex Offenders
  • BP 3515.8Alcohol Variance Requests
  • BP 3522District Information Security Program
  • BP 3530Risk Management
  • BP 3531Recovery for Property Loss or Damage
  • BP 3540Transportation
  • BP 3541Transportation Routes and Services
  • BP 3541.1School-Related Trips
  • BP 3541.2Transportation for Students with Disabilities
  • BP 3541.3Non-Public School Students Transportation
  • BP 3541.5Alternative Transportation Arrangements
  • BP 3542Roles and Duties of Bus Drivers
  • BP 3543Transportation: Emergency and Safety Procedures
  • BP 3543.1Hazardous Bus Routes
  • BP 3544.1Vehicle Maintenance
  • BP 3550Student Nutrition Services
  • BP 3553Free and Reduced Priced Meals
  • BP 3554Other Food Sales
  • BP 3580District Records
  • BP 3590Electronic Signatures
Policies
Board Policies·3000 Business & Instruction Support Operations

BP 3000Concepts and Roles

Policy Details

Status
Active
Cross references
  • BP 3110 Transfer of Funds
  • BP 3460 Periodic Financial Reports
  • BP 3471 Equipment Reserve Fund
Adopted
5/5/2014
Last reviewed
11/3/2025
Last revised
10/7/2024

The Board recognizes that fiscal resources and fiscal management comprise the foundational support of the entire school program. To make that support as effective as possible, the Board intends to:

  1. Encourage advance planning through the best possible budget procedures.
  2. Explore practical sources of revenue.
  3. Guide the expenditure of funds so as to derive the greatest possible educational returns.
  4. Expect sound fiscal management from the administration.
  5. Advocate a level of per student funding sufficient to provide quality education.

The Board desires to support the educational program with high standards of safety in the operation and maintenance of school facilities, equipment and services.

Role of the Board

The Board:

  1. Solicits public input on educational needs and utilizes that information in making budget decisions.
  2. Approves and adopts the annual budget and approves budget transfers per BP 3110 Transfer of   Funds.
  3. Is accountable for all District funds.
  4. Adopts written policies governing the purchase of supplies and equipment.
  5. Monitors all expenditures by receiving monthly financial reports.
  6. Receives and reviews the annual audit of District accounts and business procedures.
  7. Provides for long-range plans to acquire or dispose of sites and to add, maintain and staff new facilities.
  8. Advocates and secures community support for additional financing when necessary.

Role of Superintendent or Designee

The Superintendent or designee:

  1. Prepares the detailed annual budget and presents it to the Board for adoption.
  2. Administers the budget and keeps expenditures within approved limits.
  3. Enforces requisition and purchase order policies and regulations.
  4. Establishes control/inventory systems to account for District funds, supplies and equipment in accordance with law and Board policy.
  5. Makes all financial reports required by law or Board policy and prepares reports for public release.
  6. Analyzes the District's financial condition and presents the Board with proposals for meeting financial needs, including budget revisions.
  7. Provides for the annual audit of District accounts and business procedures.
  8. Adopts a property, casualty and liability insurance program which complies with law and reflects prudent financial management through the Kenai Peninsula Borough.
  9. Maintains the District's non-instructional and business operations.

Working Relationships of the Board and Superintendent or Designee

The Superintendent or designee will recommend financial plans to the Board in accordance with the District's mission, vision, strategic goals and objectives. The Superintendent will recommend financial plans and options whenever District programs may be endangered by a lack of funds, or when the continuation of District programs may result in an over expenditure of District funds.

The Board desires complete information from the Superintendent or designee on all matters relating to the District's financial operations. The Board will closely monitor all District financial operations so that it may fully discharge its legal responsibilities with regard to school finance. The Board will work with the Superintendent to determine the timing and format of certain financial reports, so information is useful in decision making.

Legal Reference:

ALASKA STATUTES

14.08.101 Powers (Regional School Boards)

14.08.111 Duties (Regional School Boards)

14.12.020 Support, Management and Control

14.14.060 Relationship between borough school district and borough

14.14.065 Relationship between city school district and city

14.14.090 Additional duties