Stakeholder Input in the Budgeting Process

Superintendent’s response to the following:

What input do the following individuals have in regards to the development of the budget?

Central Office Administrators and Staff – They are the main key players in the development of the budget.

Principals – make recommendations in regards staffing, curriculum, professional    development and materials and supplies needed for instruction.

Site Based Decision Making Committees – these committees take place at the campus level and principals make recommendations in regards to outcomes of their meetings.

District Improvement Committee – are responsible for developing the district improvement plan and work closely with the superintendent in the developmental process.

Teacher Organizations – they are not involved in the budget development process.

Board of Trustees - they work closely with the superintendent and they monitor the budget developmental process.

Dr. Arterbury stated that Superintendent and Board of Trustees need to work in unison and have a relationship of trust.   While the Trustees establish the vision and goals of the district the Superintendent must communicate those goals to all Professional staff.  Working together and having trust in each other is the key. While the Superintendent is responsible for developing the budget; it is obvious that he cannot do it by himself.  He must involve and listen to all stakeholders involved in the education of all students and also assure that the vision and goals set forth by the Board of Trustees is met.   As future Superintendents it is important that we become familiar with all guidelines regarding the budget and we surround ourselves with the right personnel.  These colleagues will assure that all guidelines and goals of the district are met and most important, they will take care of tax payer’s money.

Superintendent's Role in the Budgeting Process

     I was finally able to set an appointment with the Superintendent for an interview regarding his responsibilities in the budgeting process.  Our Superintendent stated that while he and his staff prepare the budget for the following year they start with the end in mind.  Before the budget is prepared our Superintendent focuses on key areas. They are personnel, teacher/student ratio, all-staff/student ratio, administrative cost and the monitoring system.  He went on and explained that personnel takes up about eighty percent of the budget and that is why he makes staffing issues a priority. He stated he works closely with the board of trustees while he develops the budget but their job was to monitor and make recommendations.  He said that he works closely with principals and central office personnel to determine how the budget will be developed for the following school year.  He stated that monitoring the budget on a monthly basis was very important; the district needs to makes sure that expenditures are not greater than revenues.  Personally, I believe our Superintendent, central office personnel, principals and members of the board have done an excellent job with our budget.  While many schools in the State are releasing staff and cutting programs our district has not released any teacher and no cuts have been made to any program.  They have taken care of tax payer’s money and have found ways to save and not over spend money in our District.  Our Superintendent stated that everybody involved in the budget process is important but that the District Manager and Accountant were his key players in the process. 

TEA Budgeting Guidelines

     TEA’s budgeting guidelines looks like a monstrous document but if you read thru it carefully, it is an excellent guide for school districts.  One person can’t be responsible for the budget; the Superintendent needs to have a strong core of individuals that will be responsible for implementing, projecting and overseeing the budget.  The TEA resource guide provides detailed information and samples of reports that school districts can use to implement their budget.  The guide identifies the different types of budgets, legal requirements for budgets, annual budget responsibilities and guidelines.  The guide provides information on how to estimate annual revenues and expenditures. It provides you with a system of monitoring the budget and forecasting.  It provides you with information regarding student enrollment projection and the different types of grants.  It is a detailed guide but it is user friendly.  It provides districts with samples of reports and letters to use as resources.  Administrators or personnel that are responsible for monitoring and implementing the budget of a district need to read and review this document. It provides school districts with important and necessary information such as State Law requirements, Tea requirements and Local district requirements.  A copy of this document must be printed and reviewed on a yearly basis to assure that all guidelines are met while developing a district’s budget.

Goal Driven Budget

Week Two Assignment, Part 1 – Defining and describing a goal driven budget.

A Goal Driven Budget is one that is developed to fund the District’s and Board’s goals in regards to the education of all children. As Dr Arterbury stated, “the purpose of a goal driven budget is to assist in the attainment of a shared vision for the school district and each campus.” The budget must be developed with purpose of providing the best instruction for all students in the district. All stakeholders must be involved in the budget process but all decisions made must reflect the District’s and Board’s goals for the district. In developing a budget one must start with the end in mind. It must be taken into account that expenditures are never to exceed revenues. The District must determine how much revenue would be allocated for the school year and monitoring it on a monthly basis is a must. Dr Arterbury stated that two key figures need to be in place while developing the district’s budget. Those are, Certified Taxable Values and Weighted Average Daily Attendance (WADA). The number of students and the type of students a district has is an important factor in the development of the budget. As Dr. Arterbury states, “The certified Taxable Values determine the amount of money the state needs to send to fund a district. The total funds from local property taxes and the total of state funds pay for the program allocations determined by the district’s WADA.” A Superintendent must involve all stakeholders while preparing the budget for a district. State Law states that the Board has no role in the preparation of the budget. It is important that the Superintendent communicates the budget process with the Board and that the development of the budget reflects the Board’s vision and goals for the district. If the proper communication exists between the Superintendent and Board and the Superintendent and All Stakeholders and the Board monitors the budget process carefully one can assure that effective Goal Driven Budget will be developed.