I had the opportunity to meet with my superintendent about stakeholder involvement in the development of budget. Here are the summaries from the meeting I had with him:
*Central Staff
Central office workers (CFO, administrators, and paraprofessionals) can give you information leading up to the development of budget. There are constant discussions about budget throughout the school year to make continuous improvements for our district.
*Principals
Principals are in charge of developing their campus budgets and controlling it. I can speak personally of managing my campus budget and aligning it with both the campus improvement plan and the district improvement plan.
*SBDM
These committees help with the development of campus budget. Also the site-based decision committee can provide assistance with aligning campus goals to correlate with the district goals.
*District Improvement Committee
This committee is responsible for developing the district goals. This committee also provides additional information when needed such as with staffing, evaluations, or professional development.
*Teacher Organizations
These organizations can assist in promoting professional development and retaining good teachers.
*Key Stakeholders
Stakeholders work together to help determine the top priorities of the community. Key stakeholders can play a major part in a district hearing.
*Board of Trustees
The board is responsible for setting district goals. Our superintendent meets with the board in budget workshops and works with them to develop district goals for each year.
Reflection
I have anticipated some of the answers that I received from my superintendent, being that I constantly communicate with him and central office. Our superintendent and business office does a good job of working with campus principals or any key stakeholders with business procedures. For a superintendent, communication and collaboration is relied upon heavily, as there are many stakeholders involved in the budget process. I think that it is crucial for a superintendent to believe in his personnel, trust their expertise, and consider their knowledge when it comes to making a decision. In our district, we work together with our budget to strive to do what is best for our district and community.
Saturday, November 26, 2011
The Boss and The Budget
According to Texas Education Code Section 44.002-44.006, the superintendent is the budget officer for the district and prepares or causes the budget to be prepared. The superintendent is the person responsible for day to day operations and budgeting is one major category that falls under that umbrella.
In my interview with my superintendent, he stated that he is the person that is responsible for budget preparation, investment, and expenditures. Although in practice, our Assistant Superintendent of Business-Finance, our CFO, has control over our budget. She has three staff members that work along with her to comply that all money is being spent appropriately. Also, this department ensures that we are maximizing our taxpayers’ dollars to benefit our district, campuses, students, and the community. Our business department does a great job of giving on-going communication with campus principals to provide support with our campus budgets. Our district now has an Executive Director of Curriculum who also works with campus principals to assist with the campus improvement plan and aligning with campus budgets. Also, our curriculum director works with our CFO to align the district improvement plan with our district budget.
Our superintendent has stated that his main goal is goal development, working with the school board, and data gathering. During the budget manager meetings in June, the goal is to determine what will and will not be spent with the district money. He must also work with the board to determine how far they will or will not go into debt. My superintendent commented that our CFO actually estimates revenue, assigns budget codes, approving PO’s, and calculates tax rates. He said that his only decision rests on where the budget will be based on revenue. The base is usually set between 92-95% of actual possible revenue.
The budget development process in our district has been impressive to our superintendent. He has been in our district for only two years and is coming to us from a smaller school district. We are a 4A district and he is coming from a 3A district. There are some changes coming from what is considered a small school district. In his previous district he actually did the number crunching (budget preparation, investment, and expenditures). He also pointed out the fact that he used paraprofessionals in his finance department to assist with budget. Overall, he feels that our district has a great business department that does a great job for accounting for every dime that we gain in revenue.
Reflection:
As serving as a campus principal, I have had plenty of opportunity to work with our superintendent and CFO. Last year, I had to meet with them on determining how I was going to cut my budget by 15 percent. I believe both were very helpful and supportive in collaborating with me on where to save money. I had my ideas and they were able to work with me as a team to accomplish that goal and still benefit my campus in the best way. One thing I have realized is that the superintendent and CFO must be able to communicate and collaborate because they are the two individuals that everyone looks to when it comes to being responsible for the district’s budget. I know that ultimately the superintendent is responsible for the budget, but there must be trust and teamwork with the CFO. This particular person has the expertise to work with million dollar budgets. I think that on a 4A or higher school district level, a CFO or similar position is needed for the district. A small school district on the 3A level or lower does not necessarily need a CFO. The superintendent may have the ability to run numbers and add paraprofessionals to assist in the business department. I enjoyed the interview with my superintendent and feel that anytime I can meet with him and gain knowledge is a plus!
In my interview with my superintendent, he stated that he is the person that is responsible for budget preparation, investment, and expenditures. Although in practice, our Assistant Superintendent of Business-Finance, our CFO, has control over our budget. She has three staff members that work along with her to comply that all money is being spent appropriately. Also, this department ensures that we are maximizing our taxpayers’ dollars to benefit our district, campuses, students, and the community. Our business department does a great job of giving on-going communication with campus principals to provide support with our campus budgets. Our district now has an Executive Director of Curriculum who also works with campus principals to assist with the campus improvement plan and aligning with campus budgets. Also, our curriculum director works with our CFO to align the district improvement plan with our district budget.
Our superintendent has stated that his main goal is goal development, working with the school board, and data gathering. During the budget manager meetings in June, the goal is to determine what will and will not be spent with the district money. He must also work with the board to determine how far they will or will not go into debt. My superintendent commented that our CFO actually estimates revenue, assigns budget codes, approving PO’s, and calculates tax rates. He said that his only decision rests on where the budget will be based on revenue. The base is usually set between 92-95% of actual possible revenue.
The budget development process in our district has been impressive to our superintendent. He has been in our district for only two years and is coming to us from a smaller school district. We are a 4A district and he is coming from a 3A district. There are some changes coming from what is considered a small school district. In his previous district he actually did the number crunching (budget preparation, investment, and expenditures). He also pointed out the fact that he used paraprofessionals in his finance department to assist with budget. Overall, he feels that our district has a great business department that does a great job for accounting for every dime that we gain in revenue.
Reflection:
As serving as a campus principal, I have had plenty of opportunity to work with our superintendent and CFO. Last year, I had to meet with them on determining how I was going to cut my budget by 15 percent. I believe both were very helpful and supportive in collaborating with me on where to save money. I had my ideas and they were able to work with me as a team to accomplish that goal and still benefit my campus in the best way. One thing I have realized is that the superintendent and CFO must be able to communicate and collaborate because they are the two individuals that everyone looks to when it comes to being responsible for the district’s budget. I know that ultimately the superintendent is responsible for the budget, but there must be trust and teamwork with the CFO. This particular person has the expertise to work with million dollar budgets. I think that on a 4A or higher school district level, a CFO or similar position is needed for the district. A small school district on the 3A level or lower does not necessarily need a CFO. The superintendent may have the ability to run numbers and add paraprofessionals to assist in the business department. I enjoyed the interview with my superintendent and feel that anytime I can meet with him and gain knowledge is a plus!
TEA Budget Guide
The Texas Education Agency Budgeting Guidelines contains important information regarding budget procedures. The guidelines were published in 2010. According to the preface, budgeting involves the process of allocating resources to the prioritized needs of the district. In Section 2.2, TEA focuses on the objectives of the budgeting process. The Governmental Account Standards Board checks on financial reporting that provides information pertaining to whether current-year revenues were sufficient to pay current-year services, whether resources were obtained and used in accordance with the entity’s legal adopted budget, and assist users in assessing the service efforts, costs, and accomplishments of the governmental entity. Focusing on these objectives ensures that budget preparation and concepts will center around accountability. These concepts require that budgets be balanced so that current revenues are sufficient to pay for current services, and be in accordance with applicable federal, state, and local mandates and requirements, and give a basis for the evaluation of a government’s service efforts, costs, and accomplishments. The budget guideline covers all things needed in the financial world regarding the education budget. This guide provides excellent framework to anyone wanting to learn about budget.
Reflection:
I am pretty familiar with the campus budget process because I am currently a secondary campus principal. I have served in this position for the last two years and immediately discovered that communication is a vital key in maintaining the budget. On many occasions, I have visited with central administration (finance department) about federal, state, and local guidelines that involve budget. In two years, I have made some significant adjustments in understanding the budget and the praises go to our finance department with just giving detailed information about why procedures must be done in a certain way. Our district has a wonderful finance department that focuses on TEA budgeting guidelines. They have procedures in place to ensure that we are meeting those guidelines requirements. Those conversations with them have been, beneficial because as I looked and read over material in the budgeting guidelines, it helped me recall prior information received from the finance department. Like other districts, we are facing a budget deficit and must make some crucial decisions for the future. We currently use line-item budgeting process and we are making careful decisions that will benefit our district and campuses.
Reflection:
I am pretty familiar with the campus budget process because I am currently a secondary campus principal. I have served in this position for the last two years and immediately discovered that communication is a vital key in maintaining the budget. On many occasions, I have visited with central administration (finance department) about federal, state, and local guidelines that involve budget. In two years, I have made some significant adjustments in understanding the budget and the praises go to our finance department with just giving detailed information about why procedures must be done in a certain way. Our district has a wonderful finance department that focuses on TEA budgeting guidelines. They have procedures in place to ensure that we are meeting those guidelines requirements. Those conversations with them have been, beneficial because as I looked and read over material in the budgeting guidelines, it helped me recall prior information received from the finance department. Like other districts, we are facing a budget deficit and must make some crucial decisions for the future. We currently use line-item budgeting process and we are making careful decisions that will benefit our district and campuses.
Goal Driven Budget
According to Dr. Elvis Arterbury, a goal driven budget purpose is to ensure that all stakeholders are able to work collaboratively to have a shared vision of the district and campuses. The budget should be based on the development of the school board of trustees. In order to have a shared vision, the budget process must be aligned to the district goals and the district improvement plan. The campus goals and campus improvement plan should also be aligned to the district goals to enhance the support of the district vision and mission statement.
We currently have an Executive Director of Curriculum and Instruction who works with our Superintendent to ensure that the district improvement plan and campus improvement plans are aligned with the budget. Our Superintendent has the ultimate responsibility to develop the budget, designate all stakeholders, and carry out the vision to achieve the goals designated by the board and the district improvement plan. The current district plan identifies goals for student performance, highly qualified employees, parental involvement, safe and secure learning environment, and promoting multiple opportunities for graduation. In looking at our district improvement plan, we have allocated federal and local funds to promote resources to enhance student performance.
Once again, our director has worked with the superintendent and with campus principals to make sure that the district improvement plan and the campus improvement plans are aligned. The director position is new and serves beneficial, as he is able to assist our superintendent with the goal driven budget. According to Dr. Arterbury in the “Version of the Vision,” all stakeholders have the charge of educating in the different areas, yet how we do it should be determined by the goals set by the board of trustees. I think our district does a good job of including the budget in the district improvement plan. We can always improve in continuously communicating. Principals are aware of what the trustees’ goals are from the superintendent and I believe all stakeholders need to be included with what the goals are going to be for the school year.
We currently have an Executive Director of Curriculum and Instruction who works with our Superintendent to ensure that the district improvement plan and campus improvement plans are aligned with the budget. Our Superintendent has the ultimate responsibility to develop the budget, designate all stakeholders, and carry out the vision to achieve the goals designated by the board and the district improvement plan. The current district plan identifies goals for student performance, highly qualified employees, parental involvement, safe and secure learning environment, and promoting multiple opportunities for graduation. In looking at our district improvement plan, we have allocated federal and local funds to promote resources to enhance student performance.
Once again, our director has worked with the superintendent and with campus principals to make sure that the district improvement plan and the campus improvement plans are aligned. The director position is new and serves beneficial, as he is able to assist our superintendent with the goal driven budget. According to Dr. Arterbury in the “Version of the Vision,” all stakeholders have the charge of educating in the different areas, yet how we do it should be determined by the goals set by the board of trustees. I think our district does a good job of including the budget in the district improvement plan. We can always improve in continuously communicating. Principals are aware of what the trustees’ goals are from the superintendent and I believe all stakeholders need to be included with what the goals are going to be for the school year.
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