Which official is responsible for reviewing mandated costs and calculating state aid by February in the budget process?

• A. Board of Education
• B. Business Administrator
• C. Superintendent
• D. Principals

Answer: (B)

In the budget process, the official who reviews mandated costs and calculates state aid by February is the one who handles the district’s finances—the Business Administrator. This role specializes in budgeting and funding, making sure all required costs are accounted for and applying the state funding formula to determine the anticipated state aid. By February, these projections are finalized so the board can review and approve the budget. The Board of Education sets policy and approves budgets, the Superintendent leads overall educational leadership and operations, and principals manage individual schools, but the detailed financial calculations and mandated-cost review fall to the Business Administrator.