Who approves the school district budget after presentation by the CSBO?

• A. The State Department of Education.
• B. The Superintendent.
• C. The Teachers' Union.
• D. The Board of Education.

Answer: (D)

The main idea is that the board of education holds the fiduciary responsibility to approve the district’s budget. After the Chief School Business Official prepares and presents the budget, it is the board’s job to review, modify if needed, and formally adopt the budget. This adoption solidifies how resources will be allocated, what programs will be funded, and what tax levies may be set, aligning financial plans with board policy and community priorities.

The State Department of Education provides guidelines and oversight but does not approve a local district’s budget. The superintendent administers and implements policy and the approved budget, but cannot unilaterally approve the final budget. The teachers’ union may influence costs through negotiations but does not have budget approval authority.