The annual tax budget adopted by the Board of Education represents the Board's position on the allocation of resources required to operate an appropriate system of education. All reasonable means shall be employed by the Board to present and explain that position to all interested parties. The public budget hearing will be conducted in accordance with law.

Each member of the Board shall be sufficiently acquainted with the budget and its underlying purpose to answer questions from members of the public.

The budget approved by this Board shall be in the form prescribed by the Bureau of Inspection and Supervision of Public Offices and shall be made available in the office of the Treasurer for public inspection at least ten (10) days prior to its adoption and at the places required by law.

A simplified form of each budget may also be prepared annually and may be sent to appropriate parties and distributed to each person attending the annual budget hearing.

A simplified budget may include the expenditure in each major category of current expense for the current year and the coming year and a summary of anticipated receipts as well as a brief explanation of significant increases and decreases from the preceding budget.

The final adoption of the proposed tax budget shall be made by the Board after completion of the public hearing.

R.C. 9.34, 3315.07, 5705.08, 5705.30