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The document explains what a school district budget is, what it is for, and how boards adopt fiscal-year budgets under Illinois School Code provisions, including notice, filing, and amendment steps. It details how adopted budgets can be changed, where to publish current budgets online, and when deficit reduction plans are required. Additional sections outline revenue concepts such as tax levy versus tax extension and the process for filing tax levies under state law, including public hearing triggers and county filing deadlines.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/frequently-asked-questions-about-illinois-public-school-finance-and-the-every-student-succeeds-act-budget-questions/536018/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/frequently-asked-questions-about-illinois-public-school-finance-and-the-every-student-succeeds-act-budget-questions/536018.png","ImageObject",300,407,{"name":92,"@type":93},"Terk","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-21","2026-10-10",true,{"@type":102,"interactionType":103,"userInteractionCount":19},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"How does Illinois define a school district budget?","Question",{"text":112,"@type":113},"Illinois State Board of Education (ISBE) defines a budget as a plan of financial operation that estimates proposed expenditures for a given period or purpose and the proposed means of financing them.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What is the process for a board of education to adopt a school district budget?",{"text":117,"@type":113},"The board establishes the fiscal year as July 1 through June 30 and districts must adopt a budget annually, along with public notice and filing requirements. ISBE requires filing the School District Budget Form (ISBE 50-36) and any deficit reduction plan within 30 days of adoption or amendment.",{"name":119,"@type":110,"acceptedAnswer":120},"What is the difference between a tax levy and a tax extension?",{"text":121,"@type":113},"A tax levy is the amount a district requests to be raised from local property taxes (an estimate), while a tax extension is the actual dollar amount raised from local property taxes under the levy and related legal limits.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},536018,1791754044,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":19,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145},1099525198933,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Frequently Asked Questions About Illinois Public School Finance and the Every Student Succeeds Act  \nBudget Questions........................................................................................................................ 2  \nRevenue Questions ..................................................................................................................... 4  \nExpenditure Questions ............................................................................................................... 9  \nSpecial Services and Special Circumstance Questions ............................................................. 10  \nFinancial Position Questions ..................................................................................................... 12  \nEvery Student Succeeds Act (ESSA) Questions ......................................................................... 13  \nNational Education Questions .................................................................................................. 15  \nAdditional Resources ................................................................................................................ 16  \nBudget Questions  \nQ: What is a school district budget?  \nA: The Illinois State Board of Education (ISBE) defines a budget as a plan of financial operation embodying an estimate of proposed expenditures for a given period or purpose and the proposed means of financing them. The budget usually consists of three parts: (1) a message from the budget-making authority together with a summary of the proposed expenditures and the means of financing them; (2) schedules supporting the summary (schedules show in detail the proposed expenditures and means of financing them together with information as to past years' actual revenues and expenditures and other data used in making the estimates); and (3) drafts of the appropriation, revenue, and borrowing measures necessary to put the budget into effect.  \nQ: What is the purpose of a school district budget?  \nA: The school district budget is designed to (1) meet requirements imposed by Illinois law and applicable rules; (2) provide expending and taxing authority; and (3) satisfy a minimum level of financial information for state, local, and federal governments.  \nQ: What is the process for the board of education to adopt a school district budget?  \nA: A fiscal year is established by the board of education under the provisions of Section 17-1 of the Illinois School Code (105 ILCS 5/17-1) . The fiscal year is established as July 1 of a given year through June 30 of the following year. Every year school districts are required to adopt a school district budget for the fiscal year. There are many public notice requirements, budget filing requirements, budget amendment requirements, and deficit reduction plans that also may be needed. The School District Budget Form (ISBE 50-36) and deficit reduction plan, if required, are filed with ISBE within 30 days of adoption (or amendment) by the local school board.  \nQ: Where can I find a copy of the school district budget once adopted?  \nA: Section 17-1.2 of the Illinois School Code (105 ILCS 5/17-1 . 2) requires school districts with websites to do the following: (1) post the current budget, itemized by receipts and expenditures, on their website; and (2) notify parents/guardians that the budget has been posted and include the address of the website.  \nQ: Once a school district budget is adopted by the school board, can it be changed?  \nA: Yes; the board of education may amend an adopted budget by the same procedure as its original adoption. These requirements include the following: (1) post a notice of a budget hearing and availability of the budget for public inspection for at least 30 days prior to the budget hearing; (2) adopt the amended budget at a public meeting held after the budget hearing; (3) post the amended budget on the district website; and (4) submit the amended budget electronically to ISB","cbCaicl2GPBwuTPY","https://ap.wps.com/l/cbCaicl2GPBwuTPY","pdf",380618,17,"English","# Budget Questions\n## Revenue Questions","[{\"question\":\"How does Illinois define a school district budget?\",\"answer\":\"Illinois State Board of Education (ISBE) defines a budget as a plan of financial operation that estimates proposed expenditures for a given period or purpose and the proposed means of financing them.\"},{\"question\":\"What is the process for a board of education to adopt a school district budget?\",\"answer\":\"The board establishes the fiscal year as July 1 through June 30 and districts must adopt a budget annually, along with public notice and filing requirements. ISBE requires filing the School District Budget Form (ISBE 50-36) and any deficit reduction plan within 30 days of adoption or amendment.\"},{\"question\":\"What is the difference between a tax levy and a tax extension?\",\"answer\":\"A tax levy is the amount a district requests to be raised from local property taxes (an estimate), while a tax extension is the actual dollar amount raised from local property taxes under the levy and related legal limits.\"}]","Frequently Asked Questions About Illinois Public School Finance and the Every Student Succeeds Act - Budget Questions | PDF",1791601588,43]