• budget icon The budget provides the framework for all financial decisions for the division as outlined by the School Board Policy DB – Annual Budget and School Board Policy DI – Financial Accounting and Reporting. The foundation of the budget process is our Strategic Plan which enables the School Board to develop its priorities.  These priorities guide the Superintendent and the budget holders when submitting, developing and revising the annual budget.  In addition, considerations of both internal and external factors which impact our budgets require adjustments and forecasting to maintain our fiduciaries responsibilities.