Mississippi Code
Chapter 61 - Expenditure of School Funds; Budgets
§ 37-61-9. Preparation of budget by county superintendent of education; reduction of amount budgeted for administration expenditures

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Any costs classified as "administration costs" for purposes of this subsection which can be demonstrated by the local school district to be an expenditure that results in a net cost savings to the district that may otherwise require budget expenditures for functions not covered under the definition of administration costs herein may be excluded from the limitations imposed herein. The local school board shall make a specific finding of such costs and spread such finding upon its minutes, which shall be subject to the approval of the Office of Educational Accountability of the State Department of Education. Any school district required to make expenditure cuts, as a result of application of this subsection, shall not be required to reduce such expenditures more than twenty-five percent (25%) in any year in order to comply with this mandate.
The State Auditor shall ensure that functions in all expenditure categories to which this administrative limitation applies shall be properly classified.
This section shall not apply to central administration with five (5) or less full-time employees, or to those school districts which can substantiate that comparable reductions have occurred in administrative costs for the five-year period immediately prior to school year 1993-1994. In the event the application of this section may jeopardize the fiscal integrity or operations of the school district, have an adverse impact on the ability of the district to deliver educational services, or otherwise restrict the district from achieving or maintaining a quality education program, the State Board of Education shall be authorized to exempt the application of this section to such school district pursuant to rules and regulations of the State Board of Education consistent with the intent of this section.
2300 = Support Services - General Administration 2310 = Board of Education Services 2320 = Executive Administration Services 2330 = Special Area Administration Services 2500 = Business Services 2510 = Fiscal Services 2520 = Purchasing Services 2530 = Warehousing and Distributing Services 2540 = Printing, Publishing and Duplicating Services 2590 = Other Support Services - Business

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