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Policy 3310 - Revenue from Tax Sources
Local Tax Sources

In the process of preparing the annual budget, the Superintendent/designee shall estimate the amount of actual local tax revenue anticipated to be raised, the rate required to produce the amount, and the rate needed to support the principal, interest and fees payment on bonded indebtedness and general financial obligations of the district. The Superintendent shall recommend the appropriate tax rate to the Board of Education for approval.

If required, the Board shall submit to the voters a proposition for increase in the tax rate beyond the current approved level if it is deemed necessary to obtain increased revenue to meet projected district expenses. State law and Article X, Section 11C of the Missouri Constitution shall govern tax election procedures.

State Tax Sources

All state funds will be accepted for the operation of the district as provided by entitlement by law and through regulations of the Missouri State Board of Education or Missouri Department of Elementary and Secondary Education.

The Superintendent/designee is responsible for filing all required reports and forms to obtain state funds to which the district is entitled to receive according to developed rules and regulations.

Revenue from Federal Tax Sources

Applications shall be made for federal funds when available, provided that none of the conditions of acceptance is in disharmony with state law, the policies, rules and regulations of the Board and the objectives of the district. The district shall comply with all federal requirements governing these moneys, and shall account for each federal project separately and expend said funds as authorized by the approved project application only.

Section: 3300 – Revenue 
Adopted Date: August 3, 2000 
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 Policy History

8/3/2009Reviewed
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