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!
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