Saturday, April 28, 2012

Week Three, Assignment Four

Two areas make up the majority of the financial sources for a district within their M&O operations fund.  Local property taxes and general revenue funds from the state make up the majority of the funding to a school district for the M&O. The idea of WADA is to help balance the difference in districts such as these two however it just does not seem to work here. Of course this is the reality and regardless of the balancing act the state attempts, many districts that count on that extra money just do not see it in their M&O. We see on a day to day basis that the M&O is driven more by your local revenue than the programs that the state has to offer. Even though District’s like ours do have some assistance through their Economically Disadvantaged numbers, it can not match the local revenue available to some other districts in their M&O thus causing an inequity for the programs offered by each. The push for equity for each program is illustrated by the amount of money each receive for the programs that fall under M&O from the state. This type of funding goes to where the programs are limited in those areas at each district. This does enable each district to enhance those programs however some districts may have additional resources to add to each program where others may have only the state funding for theirs because of their local revenue.
Using our district as an example, the allocation funds provided by the State of Texas assists us in many ways and are the life blood of us providing the extra help need based on our student population.  Although that funding is essential to our existence, it can not  compare to that of property rich school districts that have the extra resources that supplement the state allotment.  An example would be where we do receive money for teachers in Title areas; however their salary must be comparative with the remainder of the staff.  If we were in a property rich district, we would be able to offer more in our teacher salary scale thus possibly attracting more applicants for that same position.  The inequity follows us in many different ways and not just in the allotment of funds.

Friday, April 20, 2012

Defining and describing a goal driven budget

The attainment of a shared vision for the school district and each and every student is at the root of establishing a goal driven budget.  Without a focus on the end result, a budget is not effective.  Each of the departments and campuses which provide services for our students must have a common goal in mind.  Although there are many departments included in a budget they all must have a common direction which provides the end result of a positive educational experience for our students.  The Superintendent must provide the direction in which the district must proceed using the guidance of the board as well as the knowledge of what revenue and fund balance is available to make the budget a viable product.  That shared vision must also extend to the community therefore the District Educational Improvement Committee should have some input in to the process as well.  In essence the idea of a goal driven budget must include a number of stakeholders which should be guided in to a unified  effort to provide our students with the best possible plan for the programs that would be the most effective.

The site based committees established are responsible for the focus in which our budget must be directed.  The input from those carrying out the day to day operations is vital in the development of the goals of student success.  The student success initiative established as a goal of our District Educational Improvement Committee is expected to filter to the campuses and departments which drive the financial resources to be focused on achieving our goals.  Using Title funds to address the additional needs of our students based on our economically disadvantaged campuses is part of the financial plan.  These programs are vital in our district meeting the goals established in our district improvement plan.  One of the areas mentioned in our district’s improvement plan centers on establishing Reading and Math labs in our elementary schools.  This program focuses on the need to pull out certain students who need the extra attention to the areas of their individual improvement.  The Title funds in which we qualify provide the funding for this program which is outlined in our district and campus improvement plans. 

The Board of Trustees also has a stake in the establishment of goals in the district improvement plan because their “version of the vision” should be reflected in the plans established in the overall plan as well as each campus and department.   The board must also take an active role in the process and then become its greatest supporters once established.  They must also be the community’s eyes and ears and provide a feeling of transparency so that we all become good stewards of the taxpayer’s money.

Additional Stakeholder Input in the Budgeting Process

Ø  Central Staff, these personnel have their hand on the pulse of all financial expenditures within the district.  They are the ones that process any purchase orders and expenditures that are allocated within the regular process of running the district. They also are aware of areas where the budget areas have been stretched.    
Ø  Principals, The principals see the day to day operations of their campuses and the need for materials which will affect instruction.  They also must be able to answer to teachers when dealing with the inevitable questions concerning their needs.  Principals see the needs globally for that campus but may not see needs in areas outside of their domain.
Ø  Site Based Committees, Site based committees combine the thoughts of the teachers focusing more on individual needs of the campus departments.  This group is more important to the understanding of each employee and their relation to the entire budget process.  These committees discuss areas in which individuals may not have an understanding of other departments.
Ø  District Improvement Committee, The DEIC is important because you get the input of community leaders as well as your own employees.  This is again a matter of information which helps those involved understand the process.  Also, you may gain ideas and suggestions that would provide possible outside revenue sources or donations that could assist in the instructional process
Ø  Teacher Organizations, These groups are important for their input due to the need for all to be a part of the process.  The input that they provide is many times very helpful but more importantly you keep a large portion of your staff satisfied with their participation.
Ø  Key Stakeholders, Many of the key stakeholders are already a part of the process because you want them to feel a part of the process from the beginning.  Everyone has an opinion and can be a valuable tool for the success of the budget.  The opinion sought from these people is valuable because they will be beside you the entire way in the process.
Ø  Board of Trustees, The board are the ones who must meet the public’s concern about the budget.  Because they are our public representation, they must take an active role in the reviewing of the budget numbers and process.  It is imperative that they are knowledgeable and active in the budget proceedings because they are the ones must be able to rationalize it in public.
Ø  Statement of Reactions: The number of people involved in the budget process seems to be enormous if done right.  However for the health of the district, so that everyone feels as though they are a stakeholder and that our taxpayer’s money is going to the most effective programs, then the process will be a success.

Wednesday, April 18, 2012

Week Two, Part 3

The budget guidelines are a wonderful, if maybe at times a little overwhelming, resource.  This information is of great importance to us all in that it provides examples which help me to understand a little more clearly the process.  When I visit with our Director of Finance it at times seems she is speaking a foreign language but with this resource I find it a little more understandable.  After this week’s conversation with her I am able to look at this information and understand more clearly her comments.  For someone without the day to day experience of those guidelines, it would be very confusing. 

Week Two, Part 3

The attainment of a shared vision for the school district and each and every student is at the root of establishing a goal driven budget.  Without a focus on the end result, a budget is not effective.  Each of the departments and campuses which provide services for our students must have a common goal in mind.  Although there are many departments included in a budget they all must have a common direction which provides the end result of a positive educational experience for our students.

The site based committees established are responsible for the focus in which our budget must be directed.  The input from those carrying out the day to day operations is vital in the development of the goals of student success.  The student success initiative established as a goal of our District Educational Improvement Committee is expected to filter to the campuses and departments which drive the financial resources to be focused on achieving our goals.  Using Title funds to address the additional needs of our students based on our economically disadvantaged campuses is part of the financial plan.  These programs are vital in our district meeting the goals established in our district improvement plan.

The Board of Trustees also has a stake in the establishment of goals in the district improvement plan because their “version of the vision” should be reflected in the plans established in the overall plan as well as each campus and department.