The new budget is presented to the board and adopted just prior to the end of current fiscal year. Note that a district will pass a budget by June 30 even if the state Legislature’s appropriation for public schools in that fiscal year has not been finalized.

The seven steps described above provide an outline of what most Michigan school districts achieve during the 10 month budget process. Readers interested in a detailed treatment of how to prepare school budgets may want to consult others texts written specifically on this subject.[382]