Stakeholder Input in the Budgeting Process

Stakeholder Input in the Budgeting Process

The second part of my interview with Sara Bonser, Assistant Superintendent, pertained to stakeholder input in the budgeting process. Mrs. Bonser stated that as the superintendent is preparing the budget, he or she must take into account the needs of the stakeholders. The central office staff which includes human resources, curriculum, student and family services, finance, and security will report to the superintendent with department needs and priorities. Campus principals will provide information pertaining to curriculum and instructional needs for the campus. Site-based committees would provide information pertaining to campus needs. District improvement committees would provide the superintendent with information pertaining to district needs and priorities. Teacher organizations such as the Parent Teacher Association and booster clubs could provide the district with information to offset costs that normally would come from school budget. Some key stakeholders would be businesses, community partnerships, and the Education foundation could also provide the district with input relating to free services for the students and families that would offset district cost and spending. Finally, the Board of Trustees would provide direction for the district to follow or consider. The direction would be in the form of board goals. The information provided by each of the stakeholders will help the superintendent decide budget priorities and allocations to the departments and campuses.

The superintendent’s task is not an easy one to say the least. Having the responsibility to create a budget is demanding. There are many variables that affect the budgeting process. The superintendent must plan a budget that will meet the needs of all of the stakeholders in order for them to operate and function. The superintendent has to look at ways to offset budget costs and will benefit the district. Ultimately, the budget must meet all student needs and align with the district goals and vision.

Superintendent's Roles and Responsibilities in the Budgeting Process

The Superintendent’s Roles and Responsibilities in the Budgeting Process

For this assignment, I interviewed my site supervisor Sara Bonser. Mrs. Bonser is the Assistant Superintendent for Rockwall I.S.D. We discussed the superintendent’s roles and responsibilities in the budgeting process. Mrs. Bonser stated that “budgeting is a means of financial problem solving. With limited revenue available to fund programs designed to meet the needs of all students and fixed expenses needed for the operation of the district, creative problem solving is essential to maximize student achievement. It is the responsibility of the superintendent to translate the vision of the district and make budget decisions that align with the vision of maximizing student achievement.” The superintendent is responsible for ensuring that the financial operations of the district are efficient and effective. He or she is also responsible for designating the budget process, making sure that individuals follow through with the process, and the financial decisions being made align with the vision of the district. Mrs. Bonser also stated, “The budget is the tool in which the superintendent uses to provide the decision-making structure and resource allocation system that allows the district to achieve the vision of the entire organization.”

My second question pertained to the procedures, utility, and content of the Texas Education Agency Summary of Finance Template. Mrs. Bonser stated the summary of finance template was created by Region XIII, for superintendents to use. A new superintendent could collaborate with the district financial director and complete the template. The template features three year comparisons which are side by side. The superintendent uses historical information and data from the previous year. The content of the template relates to M&O tax rates, WADA information, student counts, property value information, and tax collection data. This template when completed will give the superintendent to identify patterns and trends throughout the district. After Mrs. Bonser discussed the template, I realized that the template is a great tool for the superintendent. The template seems very user friendly and will provide valuable information about the district.

The Superintendent’s Roles and Responsibilities in the Budgeting Process Reflection

A superintendent has a huge responsibility of planning and preparing a budget. The budget must be efficient, equitable, and effective. The superintendent must make sure the budget is designed to meet the needs of all students and the priorities of the district. Budget allocations must align with district and Board of Trustee’s goals. It was interesting to know that when planning the budget, the superintendent must look at revenues, expenditures, and fund balances. In most cases, the superintendent must allow four to four and a half percent of the budget for emergency and unexpected costs. The Summary of Finance Template is a great tool for superintendents to use. This template allows the superintendent to enter financial data to create a school budget. The template allows the district to view a side by side three year budget comparison. Patterns and trends can be monitored and identified. The superintendent must work closely with the district financial director.

 

TEA Budgeting Guidelines

Understanding the TEA Budgeting Guidelines

After reading and reviewing the TEA Budgeting Guidelines, I found it to be a very thorough document that provides detailed information on the budgeting process. This document stated the objectives of budgeting and budgeting approaches. The budgeting approaches included line-item budgeting, performance budgeting, program and planning budgeting, zero-based budgeting and site-based budgeting. The guidelines provided the advantages and disadvantages of each approach. Legal requirements were also discussed. Texas law was noted and explained the legal basis for the development of school budgets. TEA legal requirements along with local district requirements were documented. The superintendent is responsible for preparing or causes the budget to be prepared. State law, TEA requirements, and local policy serve as a check and balance system so the budget is prepared and meets all requirements.

Annual budget responsibilities and guidelines were defined, along with the roles and responsibilities at the campus level and district level. The process of establishing a budget calendar was noted. Another topic that was stated in the guidelines was annual district revenue estimates. This is very important when developing a budget. The superintendent must review revenue estimates from the Foundation School Program and local tax properties. This document provides valuable information about Tier I and Tier II costs and allotments.

The TEA budgeting guidelines explained the process of budgeting for grant programs. There are two types of grants, non-competitive and competitive. The process of amending grant budgets was precisely noted. Overall, this document is a reference for the budgeting process. There was new information that I need to become more familiar in order to truly understand the entire budgeting process. The TEA Budgeting Guidelines is a required document for both experienced and new superintendents. As legislation for public schools changes, so will this document.

Goal Driven Budget

Goal Driven Budget

A goal driven budget is a budget in which the budgeting process for all departments and campuses align with Board goals. As Dr. Arterbury mentioned in the lecture, “The district and campus goals should reflect the Board goals.” It is very important that campus principals plan and use funding in a manner that targets the Board and district goals.

Rockwall I.S.D. has improved in the area of district and campus goal alignment. The Superintendent wants a system that is “tightly coupled,” meaning that campus goals and actions should be a reflection of district and board goals. This year the district invested money into Plan 4 Learning. This program is web-based software used to make the process of developing and updating district and campus improvement plans much easier. The Rockwall I.S.D. developed goals that will coincide with the Board of Trustee’s goals, along with the district’s five year strategic plan. There are three board goals that pertain to funding: The Rockwall I.S.D. will annually monitor Strategic Plan 2010-2015, assuring data-driven decisions and continual improvement in communications, diversity, environment, ethics, facilities, funding, security, and technology. The second goal, the district will develop capacity for student and staff success in digital, social, and economic challenges of the 21^st century. The third goal, the district will demonstrate fiscal responsibility in financial planning, resource management, and expenditure control.

Campus principals have been focusing campus improvement plans to be aligned with the district improvement plan. The campus improvement plans are perfect examples of a “version of the vision.” The majority of campus expenditures are geared towards this process. The district has been committed to accomplishing the board goals. Even though the process is ongoing, great strides have been made to move forward. I believe the Rockwall I.S.D. has a goal driven budget.

District Improvement Plan Comparisons

District Improvement Plans

All districts are required to have a district improvement plan that is developed, evaluated, and updated yearly. The district improvement plan includes needs assessment, measurable performance objectives, and improvement strategies for student performance, just to name a few. For this assignment, I compared the Austin I.S.D. district improvement plan with the Rockwall I.S.D. district improvement plan. While reviewing both plans, I noticed considerable differences in the format of each plan. I used the Rockwall I.S.D improvement plan for the 2010-2011 school year. The Rockwall I.S.D. is in the process of reformatting the district improvement plan for the current school year. The new plan will be more user friendly and provide more details than the past plan.  I found the Austin I.S.D. district improvement plan difficult to read. This plan lacked details and specifics on district improvement.

One similarity between the two plans is that both districts are providing very similar Compensatory programs. Some of the programs are; Communities in Schools, AVID, pregnancy related services, bilingual support, and parent education. These programs are funded by state and federal programs. Both districts want to improve graduation rates and provided data to measure the change.

There were differences in both district improvement plans. The Rockwall I.S.D. district improvement plan provided more specific detail than the Austin I.S.D. plan. The Rockwall plan was detailed in the sense that each department from central office, finance, curriculum and instruction, human resources, safety and security, and maintenance had clearly defined performance strategies, target groups, staff accountability, timelines, budget impact, funding services, and assessments listed. Every school had its campus improvement plan attached to the district improvement plan. The Austin I.S.D. plan included performance strategies, timelines, and resources, but the plan was not as detailed as the Rockwall I.S.D. plan. The Austin I.S.D. plan included funding mainly grants, but again it was difficult to read.

Overall, this was an insightful assignment to compare two district improvement plans. It was interesting to see how the Austin I.S.D. and the Rockwall I.S.D. plan and prepare for the future. Both districts are trying to address similar issues, but each district takes a different approach.

Equality, Equity, and Adequacy

Equality, Equity and Adequacy Reflection

Equality, Equity and Adequacy are three words that are used quite frequently in education. These words sometimes have different meanings to different people. Equality means that all students have equal access to classes and educational programs. The key word is ALL. Equity is having a system that is fair and responds to the needs of all individuals. This is the area that is heavily debated especially when dealing with funding. The Foundation School Program becomes the topic of debate when discussing equity. It seems the State has failed in this area. Wealthy districts receive less funding from the state than less wealthy districts when it comes to compensatory education. The term adequacy means that school districts receive a minimum level of funding to meet state accreditation standards. An example would be teacher salaries and cost of living standards. 

3 Basic Issues Impacting Public School Funding

3 Basic Issues impacting the State Formula

State funding of public education is a complicated process. There are so many variables that effect state funding.  I selected three issues that impact the state funding formula.  Property values have a major impact in generating revenue or the lack there of. Property values tend to vary dramatically across the state.  Property values have an effect on local district tax rates.  Districts that have high property wealth receive fewer state dollars than districts that have low property wealth.  Lawsuits against the state impact the state funding formula. The majority of lawsuits deal with inadequacies of the state funding of public education.  The creation of Chapter 41 and 42 schools has created another issue for funding. Chapter 41 schools are property wealthy districts and a portion of their funds are reallocated to Chapter 42 districts. This plan also known as the “Robin Hood Plan,” has created controversy. The plan was supposed to create equality of funding for all districts. This assignment has been very interesting. I do not know if a permanent solution will ever be created. There are too many barriers that impact funding. Hopefully a better plan will be created so that districts will receive equal funding.

Finance History of Public Education

History of Texas School Finance

The history of school finance has been very interesting to study.  The establishment of schools dates back to the Federal Constitution of the United Mexican States.  Mirabeau B. Lamar who is “The Father of Texas Education” helped established land grants for two future universities. The schools are the University of Texas and Texas A&M University. County land grants were sold to fund school districts within the county.  The Constitution of 1845 called for state taxes in which one-tenth of the revenue was set aside for education. The precursor to the Permanent School Fund established by the constitution.  The Texas Constitution of 1876 was another piece of legislation that pushed education forward. The Permanent and Available School Funds created by the constitution, called for a one dollar poll tax from every voter. This poll tax would generate revenues in which one forth would be dedicated to education. It is the language of this particular legislation that has laid the ground work for finance lawsuits in Texas. After studying the history of school finance, I have a better understanding about public education and how schools were established. I have also realized why certain issues are still currently being discussed in this day and age.