D. Fiscal Management

DB - Annual Budget

The Board recognizes that financial resources and the proper management of the same are fundamental to the support of school programs and operations. With this in mind, the Board will develop and present an annual operating budget as directed by applicable laws.

The annual budget will be for a 12-month period covering the fiscal year July 1 through June 30. The annual budget should consider the long-range needs of the district.

The Board shall designate the Superintendent as its budget officer, but the Superintendent may delegate portions of such responsibility as appropriate.

The three general areas of responsibility of the budget officer are budget preparation, budget presentation, and budget administration.








December (third week)
December - January









DF - Fundraising

It is the intent of the Cape Elizabeth School Board to provide for the basic educational, co-curricular and athletic needs of the students and programs through the normal budgetary process. However, the Board recognizes that certain types of fundraising activities will enhance the relationship between school and community and will contribute to the overall improvement of the school program. Fundraising is the selling of a product, providing a service or activity, or requesting donations. School fundraising directly funds school programs and students.

In order that fundraising not interfere with the academic program and place undue demands on the Cape Elizabeth community, it is the desire of the School Board that fundraising activities be selective, coordinated and purposeful.

Also, the Cape Elizabeth School Board strongly encourages administrators to coordinate meetings of booster organizations to discuss equity and recognition issues related to fundraising efforts as needed.

All schools, school-based organizations and parent/community groups raising monies to benefit the Cape Elizabeth School Department must comply with the established fundraising administrative procedures.

Cross Reference:




The Cape Elizabeth School Board recognizes that most fundraising affiliated with the school unit falls within the categories of Student/School-Based Fundraising or School-Affiliated Fundraising.

Guidelines for All Fundraising Efforts

  1. Fundraising activities must not interfere with the student's obligations to the academic program.
  2. All fundraising activities, aside from regular school events such as concerts and athletic events, must have prior approval of the building administrator. If approval is denied, an appeal may be made to the Superintendent.
  3. The fundraising activities of school-based and school-affiliated organization groups shall be limited and coordinated so as not to be burdensome to the community. Any individual fundraising project that has a targeted amount over $20,000 must have the prior approval of the School Board. This $20,000 amount allows the Cape Elizabeth School Board to evaluate the level of financial commitment being asked of Cape Elizabeth citizens, including (but not limited to) parent groups, booster and community members. In cases of conflict between fundraising activities, in-season activities shall be given preferences.
  4. Projects resulting in alterations or additions to the physical plant/grounds must have the prior written approval of the Superintendent. (Examples include renovations, furnishings, playground/classroom equipment, signs, scoreboards, field restorations, etc.)
  5. Revenue and expenditure reports shall be submitted to the Principal, and all fundraising activity will be subject to the School Department accounting and auditing procedures.
  6. At no time shall a student be required to participate in fundraising activities.
  7. All checks should be made payable to the group or school department responsible for the fundraising effort, not to an individual.

Student/School-Based Fundraising

Student/school-based fundraising refers to activities involving the participation of students. Such activities include school-wide fundraising projects and individual school-based club/organization projects.

  1. Students shall not miss instructional time to participate in fundraising promotions/activities without permission of the building principal.
  2. Activities undertaken by students must be approved in advance by the building principal and athletic director, as appropriate.
  3. Fundraising activities should involve offering a service or product for the contribution received.
  4. Student participants in fundraising activities must be supervised by an adult and are expected to abide by the school's behavior code of conduct.
  5. School organizations shall not be used to raise funds for non-school groups except for charitable purposes.
  6. Revenue and expenditure reports shall be submitted to the Principal, and all fundraising activity will be subject to the School Department accounting and auditing procedures.

School-Affiliated Fundraising

School-affiliated fundraising refers to parent/community groups certified as affiliated with the Cape Elizabeth School Department for the purpose of raising monies to benefit students. Examples include parent-teacher organizations/associations, Project Graduation, and School Board appointed and approved groups.

  1. School-affiliated groups must have prior approval from the building principal for all fundraising activities.
  2. Use of school facilities by school-affiliated groups shall be determined by the School Facility Use Policy.
  3. Revenue and expenditure reports shall be submitted to the building principal or athletic administrator as appropriate, and all fundraising activity will be subject to the School Department accounting and auditing procedures.

Cross Reference:




The School Board expects all purchases made by the school department to be consistent with applicable laws and sound business practices. The Superintendent shall be responsible for developing and implementing administrative procedures for bidding and purchasing consistent with this policy. ·

This policy is intended solely as an internal guide to purchasing by the school department. It does not afford any vendor any property or contractual rights against the school department. No vendor shall have any enforceable rights against the school department based upon this policy or alleged violations of this policy. No vendor shall have any rights against the school department until such time as a written contract between the vendor and the school department is executed by the vendor and an authorized representative of the school department.

  1. Bidding Required by Law

    Maine law requires the Board to competitively bid property and casualty insurance; school bus and transportation contracts in excess of $4,000; certain school building construction, alterations and repairs over $100,000; bond anticipation notes for state-subsidized school construction projects; and lease purchase financing of buildings whose lease purchase costs qualify for state subsidy.

  2. Competitive Bidding of Other Purchases

    Where bidding is not required by law, it shall be the policy of the school department to competitively bid purchases of equipment, supplies, materials or services over $20,000 provided that it is practical and cost-effective to specify the materials or services with sufficient particularity to allow meaningful comparison of bids.

    If competitive bidding is not utilized, the Superintendent may seek Requests for Proposals (RFP) for purchases over $10,000. Proposals may be negotiated in the best interest of the school department. An RFP identifies the need the school department intends to meet, but permits the vendor to propose the manner in which the work is to be performed and the materials to be used.

    The Superintendent may forego the competitive bid or RFP process only when the Superintendent determines that quality, expertise, time factors, or other important considerations outweigh the possible benefits of bidding or requesting proposals.

    In each such case, the Board shall be informed of the Superintendent's decision and the reasons for it in advance of entering into a contract.

  3. Procedures for Bidding and Requesting Proposals

    The method of notification that the school department uses to solicit bids and proposals shall be reasonably designed to attract qualified vendors. Depending upon the circumstances, such notification may include public advertising; mailing of notices to potential vendors; and/or telephone calls to potential vendors (in the case of RFPs).

Bid Procedures

  1. The notification shall specify the deadline for submitting bids and the time and place of bid opening. Bid alternates shall be permitted at the discretion of the Superintendent. The notice shall reserve the right of the school department to reject any or all bids, and to waive technical or immaterial nonconformities in bids if in the best interest of the school department, and to exercise judgment in evaluating bids.

  2. Written bids. Bids shall be in writing, sealed with outside envelope or wrapper plainly marked "Bid, not to be opened until (insert appropriate date)," and mailed or filed with the Superintendent of the department.

  3. Time of opening. A School Board member or employee of the school department may not open a bid until the appointed time.

  4. Public opening. At the time and place stated in the public notice, and open to the public, all bids shall be opened by the Superintendent or, in the Superintendent's absence or disability, by any School Board member designated for the purpose by the Chair of the School Board.

  5. Reading. If any citizens who are not School Board members or employees of the school department or any representatives of the press are present, bids shall, at that time, either be made available for examination by them or shall be read aloud in a manner to be heard plainly by those in attendance.

  6. In general, the School Board will award contracts to the lowest bidder that the Superintendent and School Board deem can satisfactorily fulfill the contract.

RFP Procedures

  1. Proposals should be submitted in the manner specified in the RFP, which shall be appropriate for the goods or services being purchased. If requests for RFPs are made by telephone, at least three vendors shall be contacted.

  2. Proposals are to be evaluated based on criteria appropriate for the project in question, and the contract will be awarded to the vendor whom the Superintendent and School Board deem best able to meet the requirements of the school department.

Procurement Methods for Federally Funded Projects

  1. The Superintendent or their designee shall be responsible for developing, updating as necessary, and implementing a written administrative procedures manual (hereafter, the "Federal Procurement Manual") to govern the procurement and purchase of property, goods, and services using any federal award1 that is subject to the Uniform Grant Guidance, codified at 2 CFR Part 200 ("UGG Federal Award"). The Federal Procurement Manual shall be consistent with all applicable federal laws and rules.
  2. Notwithstanding any policy provision to the contrary, the procurement and purchase of property, goods, and services using a UGG Federal Award, in whole or in part, must comply with the Federal Procurement Manual. Wherever this policy or any of the school unit's administrative procedures are inconsistent with federal laws or rules, the provisions of the federal laws or rules shall control.





  1. General Procurement
    1. All procurement transactions will comply with Federal, State and Local procurement regulations.
    2. The procurement procedures outlined in this plan are designed to maximize full and open competition, transparency in transactions, comparability, and documentation of all procurement activities.
    3. The CESD will avoid purchasing unnecessary or duplicative items.
    4. The procurement of food will compliant with the Buy American Provision as outlined in 7 CFR 210.21.
    5. For purchases up to $20,000, CESD will use informal procurement procedures as outlined below.
    6. For purchases over $20,000, CESD will use formal procurement procedures as required by 2 CFR 200.318-200.326.
    7. The CESD will take steps to assure that small, minority and women's businesses and labor surplus firms are used when possible.
  2. Informal Procurement
    1. Micro-purchase Procedures - When purchasing an item or items with an aggregate total of $10,000 or less, the CESD will follow micro-purchase procedures. To the extent practicable, the CESD will distribute micro-purchases equitably among qualified suppliers. Micro-purchases may be awarded if the price is considered reasonable as required by 2 CFR 200.67.
    2. Small Purchases Procedures - If the amount of purchases for items is less than $20,000, the following small purchase procedures can be used:
      • Quotes will be requested from an adequate number of qualified sources.
      • Written specifications will be prepared and shared with potential vendors.
      • Potential vendors will be given an opportunity to provide a price quote on the same specifications.
      • The price Quotes will be kept confidential before award.
      • Quotes will be awarded to the most responsive and responsible vendors with price being the primary consideration.
      • The CESD will be responsible for documentation of records to show selection of vendor, and written specifications. If the CESD awards to a vendor that is no the lowest price quote which met the specifications, a written explanation must be documented as to why.
      • Bids will be awarded to a responsive and responsible bidder with the lowest price.
      • The CESD will sign all quote tabulations, signifying a review and approval of the selections. Documentation will be retained for three years.
  3. Formal Procurement

When a formal procurement method is required, CESD must solicit through an Invitation for Bid (IFB) or a Request for Proposal (RFP)

    1. A solicitation of an IFB or an RFP will be placed in a public news publication in order to publicize the intent to purchase needed items. The solicitation will include:
      • general description of goods/services to be purchased;
      • contact information where potential vendors can get more information/bid packet;
      • date of pre-bid meeting (if applicable) and if attendance is a requirement for bid award;
      • deadline for submission of sealed bids or proposals; 
      • time and location of bid opening.
    2. Vendors will be given an opportunity to bid on the same specifications.
    3. The developer of written specifications or descriptions for procurements is prohibited from submitting bids or proposals for such products or services.
    4. The IFB or RFP will clearly define the purchase conditions. The following list includes requirements, not exclusive, to be addressed in the procurement document:
      •  Contract period;
      • For IFB only, the date, time, and location of the public opening;
      • How vendor is to be informed of bid acceptance or rejection;
      • Delivery schedule;
      • Requirements (terms and conditions) that bidder must fulfill in order for bid to be evaluated;
      • Benefits to which the SFA will be entitled if the contractor cannot or will not perform as required;
      • Statement assuring positive efforts will be made to involve minority and small business;
      • Statement regarding the return of purchase incentives, discounts, rebates, and credits to the SFA's nonprofit school food service account;
      • Contract provisions are required in Appendix II to 2 CFR 200;
      • Contract provisions as required in 7 CFR 210.21(f) for all cost reimbursable contracts;
      • Contract provisions as required in 7 CFR 210.16(a)(1-10) and 7 CFR 250.53 for food service management company contracts;
      • For fixed-price contracts, a price adjustment clause (tied to a standard index, i.e., consumer price index, or other as stated in terms and conditions for pricing and price adjustments);
      • Method of evaluation and type of contract to be awarded (solicitations using an IFB are awarded to the lowest responsive and responsible bidder; solicitations using an RFP are awarded to the most advantageous bidder/offeror with price as the primary factor among factors considered);
      • Method of award announcement and effective date;
      • Method of shipment or delivery upon contract award;
      • Provision requiring  contractor to maintain all required records for three years after final payment and all other pending matters ( audits) are closed  for all negotiated contracts;
      • Description of process for enabling vendors to receive or pick up orders upon contract award;
      • Signed Debarment/Suspension Certificate;
      • "Buy American" as outlined in 7 CFR Part 210.21(d) and Sp 24-2016; and 
      • Specifications and estimated quantities of products and services prepared by CESD and provided to potential contractors desiring to submit bids/proposals for the products or services requested.
    5. The following criteria will be used in awarding contracts as a result of bids/proposals. Price must be the highest weighted criteria. Examples of other possible criteria include quality, service, delivery, and availability.
      • Price
    6. In awarding an RFP, a set award criteria in the form of a weighted evaluation sheet will be provided to each bidder in the initial bid document materials. Price alone is not the sole basis for award but remains the primary consideration among all factors when awarding a contract. Following evaluation and negotiations, a firm fixed price or cost reimbursable contract is awarded.
      • The contracts will be awarded to the responsible bidder/proposer whose bid or proposal is responsive to the invitation and is most advantageous to the CESd, price as the primary and other factors considered. Any and all bids or proposals may be rejected in accordance with the law.
      • A representative of CESD is required to sign on the bid tabulation of competitive sealed bids or the evaluation criterion score sheet of competitive proposals signifying a review and approval of the selections.
      • Substitutions - if an item is not available, the CESD will select the acceptable alternate. The contractor must obtain, in advance, written approval for the product. The vendor must comply with the Buy American Provision.
      • Full documentation regarding the reason an accepted item was unavailable, and the procedure used in determining acceptable alternates, will be available for audit and review.
      • The CESD is responsible for maintaining all procurement documentation.
  1. Additional SFA Responsibilities:

The CESD shall agree to retain all books, records, and other documents relative to the award of the contract for three(3) years after final payment. If there are audit findings that have not been resolved, the records shall be retained beyond the 3-year period as long as required for the resolution of the issues raised by the audit. Specifically, the CESD shall maintain, at a minimum, the following documents:

  1. Code of Conduct

No employee, officer, or agent may participate in the selection, award, or administration of a contract supported by a Federal, State, or local award if he/she/they have a real or apparent conflict of interest. Such a conflict of interest would arise when the employee, officer, or agent, any member of their immediate family, their partner or an organization which employs or is about to employ any of the parties indicated herein, has a financial or other interest in or a tangible personal benefit from a firm considered for a contract.

The officers, employees, and agents of the CESD may neither solicit nor accept gratuities, favors, or anything of monetary value from contractors or parties to subcontracts. However, the CESD may set standards for situations in which the financial interest is not substantial or the gift is an unsolicited item of nominal value.

The standards of conduct must provide for disciplinary actions to be applied for violations of such standards by officers, employees, or agents of the CESD. Based on the severity of the infraction, the penalties could include a written reprimand to their personnel file, a suspension with or without pay, or termination.

In accordance with Federal civil rights law and US Department of Agriculture (USDA) civil rights regulations and policies, the USDA, it Agencies, offices, and employees, and institutions participating in or administering USDA programs are prohibited from discriminating based on race, color, national origin, sex, disability, age, or reprisal or retaliation for prior civil rights activity in any program or activity conducted or funded by USDA.

Persons with disabilities who require alternative means of communication for program information (e.g. Braille, large print, audiotape, American Sign Language, etc), should contact the Agency (State or Local) where they applied for benefits. Individuals who are deaf, hard of hearing or have speech disabilities may contact USDA through the Federal Relay Service at (800)877-8339. Additionally, program information may be made available in languages other than English.

To file a program complaint of discrimination, complete the USDA Program Discrimination Complaint Form, (AD-3027) found online at: http://www.ascr.usda.gov/complaint_filing_cust_html, and at any USDA office, or write a letter addressed to USDA and provide in the letter all of the information requested in the form. To request a copy of the complaint form, call (866)632-9992. Submit your completed form or letter to USDA by:

    1. Mail: US Department of Agriculture Office of the Assistant Secretary for Civil Rights 1400 Independence Ave, SW Washington DC 20250-9410;
    2. fax; (202) 690-7442; or
    3. email: program.intake@usda.gov

This institution is an equal opportunity provider.

The Maine Human Rights Act prohibits discrimination because of race, color, sex, sexual orientation, age, physical or mental disability, genetic information, religion, ancestry or national origin.

Complaints of discrimination must be filed at the office of the Maine Human Rights Commission, 51 State House Station, Augusta, Maine 04333-0051. If you wish to file a discrimination complaint electronically, visit the Human Rights Commission website at http://www.maine.gov/mhrc/file/instructions and complete an intake questionnaire. Maine is an equal opportunity provider and employer. 




Conflict of Interest

All employees of the school unit shall perform their duties in a manner free from conflicts of interest to ensure that the school unit's business transactions are made in compliance with applicable laws and regulations and in a manner that maintains public confidence in the schools.

No employee, officer, or agent of the school unit may participate in the selection, award, or administration of a contract supported by a federal award if they have a real or apparent conflict of interest.

A conflict of interest would arise when the employee, officer, or agent—or any member of their immediate family, their partner, or an organization which employs or is about to employ any of the parties indicated herein—has a financial or other interest in or a tangible personal benefit from a firm considered for a contract.

For the purpose of this policy, "immediate family" is defined as spouse, sibling, parent, or child.

Conflict of Interest Disclosure

All employees, officers, or agents with real or apparent conflicts of interest as defined above must disclose the conflict of interest to the Superintendent who will investigate the circumstances of the proposed transaction. The Superintendent will exercise due diligence in investigating the circumstances of the transaction and, if necessary, will make reasonable efforts to find alternatives to the proposed transaction or arrangement that would not give rise to a conflict of interest. If the Superintendent determines that the proposed transaction is in the best interest of the school unit and is fair and reasonable, the Superintendent may proceed with the transaction. In the event that the Superintendent may have a conflict of interest, an ad hoc subcommittee of the School Board will investigate and make a determination regarding the transaction.

Gifts and Solicitations

The employees, officers, and agents of the school unit may neither solicit nor accept gratuities, favors, or anything of monetary value from contractors or parties to subcontracts.

Employees, officers, and agents of the school unit may accept unsolicited items of nominal value such as those that are generally distributed by a company or organization through its public relations program.


Employees of the school unit who violate this code of conduct may be subject to discipline, up to and including termination of employment and, if appropriate, referral to law enforcement.

Cross Reference:



The Superintendent is authorized to determine, through procedures they develop, whether personal property such as supplies, books, materials, and equipment is obsolete or no longer of use to the school unit and to declare it surplus personal property.

Procedures for disposal of surplus shall be in accordance with the following:

  1. The Board is to be informed of any property valued over $2,000.00, which is declared surplus by the Superintendent, prior to its disposal.
  2. Municipal officers shall be notified of the planned disposal of property valued over $5,000.00.
  3. Surplus property which is offered for sale shall be disposed of by sealed bids or proposals, public auction, public sale, or by other such means as the Board may direct. Notice of any sale of surplus property shall be given in a manner reasonably calculated to notify potentially interested parties of such sale.
  4. Any surplus property which is offered for sale and is not sold may be disposed of in a manner deemed advisable by the Superintendent, including donation to non profit agencies.
  5. Any property deemed to be worthless, or for any reason considered to be inappropriate for sale, may be disposed of in a manner the Superintendent deems appropriate.
  6. Library books, textbooks and instructional materials are to be disposed of by a means most likely to offer the promise of continuing educational benefit, first to citizens of the school unit, then to others.
  7. All revenues which result from the sale of surplus property shall be credited in one of the following ways: 1) as miscellaneous school income; or 2) when applicable, towards the cost of goods or services to be provided to the Board; or 3) when required by law, to a specific account.




  1. Policy Code DN establishes that “The Superintendent is authorized to determine, through procedures they develop, whether personal property such as supplies, books, materials, and equipment is obsolete or no longer of use to the school unit to declare it surplus personal property.” This procedure includes the following steps:
    1. Property identified by the technology or building administrator is reported to the Superintendent.
    2. The reason for disposition of school property must be provided by the technology or building administrator.
    3. The method used to value the property must be provided to the Superintendent.
    4. If the Superintendent is satisfied that the value of the property is under $2,000, then the property can be disposed of as donations to other non-profit organizations, or whatever agreed upon plan is determined.
  2. The agreed upon plan should be followed according to the above referenced policy code. All property valued over $2,000 will follow the process outlined in Policy Code: DN


Procedure Adopted: