Solitia Wilson, ADMS 629
Finance Project – Option 2
April 30, 2014
Budgets should be something in which administrators are experienced; however, in interviews conducted with elementary, middle, high school administrators, and central office staff, it all depended on who came before you. It means a great deal to have a great mentor, to teach new administrators the budget polices, procedures, and overall budget etiquette. As I interviewed administrators- some who were new to the world of administration and supervision; and some who were seasoned administrators - all stated that it is truly a matter of ‘learning the ropes’ by trial and error, because others in administrative and supervisory positions before them did not take the time to explain the budget, go over the process, or discuss budget pitfalls. From the central office perspective, the main focus is to train the person who will be in the position to lead the next line of administrators to stand firm on accountability at all levels and ensure clean audits, year after year.
The questions I presented to the administrators were all to gain a better understanding of how administrators must always think about the budget in terms of the state of the economy; the relationships between the school system and board of supervisors; enrollment; and the needs of every student in their schools. As I questioned the principals and gained their perspective, it was not until I spoke to central office staff that provided me with the most clarity as to how the budget process truly works. I had the opportunity to speak with wonderful administrators and central office staff from four different counties. It was nice to see the similarities, and it was nice to see that no one county was immune from financial woes. It was also humbling to see that while some counties are struggling to maintain the bare necessities, all school systems were focused on the students. The bottom line is that every person - from administrator to central office staff- wanted what is best for every student in their individual counties. There may be financial disarray from county administrators, Board of Supervisors, and various school systems, but no matter how tight the purse strings become – students come first!
As a new administrator, I must be mindful of how the enrollment numbers will drive my budget. I must know my discretionary and non-discretionary fund; and be prepared to say no to things are not in the budget.
Who is involved with the development of the school’s operating budget? How does this process begin, and what is the process for final approval?
Elementary: In January, administrators review enrollment numbers and project changes that may be foreseen for the next school year. If changes are necessary, then that information is submitted to central office. Information is considered, and a budget is sent via email to administrators providing next year’s budget.
Middle: The school’s budget is sent from central office.
High: The Board of Supervisors determines the amount the school system will receive to help supplement the overall school budget.The individual budgets are then sent out to schools. At the beginning of the school year, budget requests are submitted by administrators. At this point, administrators are looking at line items such as the need for additional teachers and staff, as well as SmartBoards.
Central Office: The budget is derived from a concept, and from there, a target. When the county receives a targeted amount of funding, then a budget is developed. Depending on the school, there may be 10 to 12 line items for a particular school’s individual budget. There are various factors that are considered when developing a school’s budget. Input is provided by the principals, stakeholders, and enrollment. Principals are immersed in their budgets from conception of the county’s budget, to the implementation at the school level.
How soon do you start preparing the school’s budget each year?
Elementary: The school’s budget is always on the forefront of an administrator’s mind. What the school needs now and the following school year should always be the number one priority of an administrator.
Middle: An email is sent to administration in December to make a ‘wish list’. A meeting is held in February to meet with superintendent to verbally discuss ‘wish list’. A ‘wait and see’ period occurs until final budget is received.
High: Administrators start preparing for the next year’s budget while in the current year. Every fall is the start of projecting the next year’s needs, and submitting requests.
Central Office: July is the start of the budget process. Before this change was implemented, the county waited until October to start the budget process for the following year. July 1 is now when the work starts all over again.
What programs are supported by the school’s budget?
Elementary: Health Services, Elementary Instructional, Elementary Media, and Reimbursements.
Middle:Instructional materials, The Robotics program,and StudyIsland (online reading and math program) are in the school’s budget.
High:The programs supported by the school’s budget consist of Instructional and Media. These two line items are the only items that are submitted from central office.
Central Office: This is varied by schools. Principals understand that all programs must have data to support how any program within their building is helping or benefitting students, and how the program can potentially reach more students. Data will drive funding for all programs and activities within each school.
Are Title I and Special Education funds a part of the school’s budget, or is that a separate budget handled by other departments?
Elementary:Title I funds are not a part of the line item budget; however Special Education has a line item for special education instructional materials, which can be used for classroom supplies.
Middle: This is not a Title I school.
High:This is not a Title I school; therefore funds are not appropriated in the school’s budget. There is only one Title I school in the district and funding is handled at the central office level. In addition, Special Education funds are not included in the school’s overall budget. Although students are receiving services, that funding stays at the central office level.
Central Office: When reviewing funds at the central office level, more than just Title I and Special Education funds must be considered. There are other funds such as the McKinney Vento Act, Head Start, and Virginia Preschool Initiative.Since all of these funds are at the central office level, the ultimate goal is to stay focused on the outcomes in order to be successful, and ensure all funding is implemented with fidelity. For example, Title I schools do not get any more or less than others. All students are provided the same opportunities,and the same resources.
How has your budget changed over the past 3 to 5 years?
Elementary: Budgets have changed over the past 3 to 5 years, but again, it’s due to enrollment.
Middle:Overall budget remained the same since administrator started three years ago.
High:The budget changes are affected by the amount of financial support from the Board of Supervisors. This can vary from year to year.
Central Office: Individual school budgets are derived based on data which include student enrollment. Therefore, some schools may see changes year to year.
What areas are the greatest concerns within the budget? What areas are of concern, but can be accommodated in other ways?
Elementary: Staffing is an area of greatest concern. Administrators never want to have a high student- teacher ratio. Therefore, staffing is one of the greatest concerns. There are times when administrators must become creative with staff to ensure teachers feel supported, and students receive adequate support in the classroom.
Middle:Instructional materials are always in demand. Teachers are always looking for grants and other financial support to supplement classroom resources and materials.
High: Again, class sizes are the biggest concern for administrators. The children are the main concern; therefore, staffing is always on the forefront of administrators mind.
Central Office: The budget priorities are based on the county’s vision and mission which focuses on quality student outcomes.
Are funds for staff professional developments allocated in the school’s budget or an overall professional development budget from central office?
Elementary: Teachers are encouraged to participate in professional development opportunities that are free. In- service opportunities are done in- house at staff meetings.
Middle:Staff professional development opportunities come from central office’s budget. The principal’s professional development was a line item on the school’s budget; however, this year, that line item has been cut from the school’s budget.
High:Professional development funding is not allocated in the school’s budget. Teachers have to find free professional developments. At times, if the professional development is deemed ‘good’, then administrators may be able to pay for professional development opportunities with instructional funding. This is not always the case, so there are professional development opportunities that teachers are not able to participate.
Central Office: While professional development opportunities are essential to teachers, it is not always cost- effective to allocate funding for professional development. Teachers are valuable, but the county feels that professional development dollars can be better used to retain teachers. The county feels that it is better to have fewer students in a classroom, than spend a great deal of funding on professional development opportunities. There are a lot of qualified teachers to provide in-service trainings. If necessary, one teacher can go to the paid professional development training. and have him/her provide training to other teachers.
How much money is allocated for books and supplies?
Elementary: Instructional books are not in the school budget. However, there is a line item for Library books and supplies that is related directly to the needs of the Library. For instructional supplies, there is also a line item in the budget for teachers to obtain funds for classroom materials, bulletin board paper, and office supplies. These funds are limited in nature, but available.
Middle: Textbooks are not included in the school’s budget. Instructional supplies are in the school’s line items, sent from the central office. Department heads are responsible for ensuring all teachers receive the same amount, and if for some reason, a teacher donates his/her share back to the department, the department must spend those funds on something that will benefit all of the students.
High:We are currently using the same books that we have used for many years. We cannot afford to purchase new text books. Therefore, a great deal of the information is supplemented with hands- on activities. There is a line item for instructional materials, but the funding is not always distributed equally. The Science Department may need more supplies this year, and the P.E. Department may not have any needs. Therefore, the funds will not be distributed the same.
Central Office:The county has implemented a digital curriculum. Every student, middle and high school has the same opportunity to have information at their fingertips. The computers are assigned to students at the beginning of each year, and returned at the end of the year. This digital curriculum is a tool for students and teachers. Technology is not the teacher; yet it’s a tool to engage students in 21st-century learning. Overall, the digital curriculum is cheaper than textbooks. While textbooks are used in areas that the digital curriculum is not as robust, the overall savings are beneficial to the county’s budget.
Are there any extra- curricular activities or school- related programs included in the school’s budget? If so, what are the activities supported by the budget?
Elementary: No.
Middle: The Robotics program is an extra-curricular activity that is supported by the school’s budget.
High:All extra- curricular activities are in separate budgets. For example, there is an athletic budget that is in addition to the school’s budget in this account. The central office assists with the transportation cost of traveling, but these activities are not a part of the school’s budget.
Central Office: When creating an extra- curricular activity or school related program, the central office staff must ask how this activity or program will benefit the student. All programs and activities must be beneficial to all of the students participating in the programs.
Who is responsible for overseeing accounts for programs such as: PTA, Band, Booster clubs, sports, etc.? What system of checks and balances are in place for accountability?
Elementary: At the elementary level, the administrator is on the PTA committee, and the accounts are reviewed on a regular basis.
Middle:PTA is separate from the school’s budget. The booster club is funneled in the athletic account and is split depending on who worked the concession stand. The Athletic Director counts the monies, followed by the school’s bookkeeper’saccounts. Subsequently, the principal receives a monthly list of account. PTA’s paperwork is totally separate. No principal oversight is given.
High:The Athletic Department, Booster, BETA, Yearbook, Culinary Art, CTE and cheering clubs all have a separate account that is overseen by the Athletic Director and Principal.
Central Office: The Athletic Director works with coaches and principals. Stipends are built in to the budget for activities.
What problems has your school encountered with the budget or extra- curricular accounts? How was the problem remedied?
Elementary:The school has received clean audits for the past several years.
Middle:There have not been any problems with budget to date. The first bookkeeper held the job for 25 years, and theperson currently in the position has kept the school’s budget out of the red. Based on the percentage of funds spent to date, the bookkeeper has informed the principal on what is needed to be depleted in expenditures,in order to not give back funds at the end of the budget cycle.
High: Recently, the Band Booster representative was arrested and charged with mishandling of funds. This mishandling of funds went on for years, because there wasn’t a system of checks and balances in place. This unfortunate event has led to improved financial accountability. The improved policies have provided better oversight for accountability from band booster representative, school administrator, up to central office staff.
Central Office: Everyone must go through the extended responsibilities contract to be held accountable at all levels.
If changes could be made to the overall budget process, what change(s) would you implement and why?
Elementary: The process is very streamlined now, versus years ago. Everything is automated, and it’s up to date.
Middle:Principals should be able to have more input as administrators. For example, fighting for cameras in schools has been requested every year, but no explanation is ever given.
High:The overall process now is pretty good. It cannot be changed at the school level, but we keep in mind that the students are always the focus. The process is much easier than years ago. Now central office allocates a certain amount of funding to each individual school electronically, and it is up to the administrator to spend it wisely.
Central Office: The budget process on a county level is never- ending. The central office is always thinking 18 months ahead of the budget cycle. Changes have been implemented that made the process shift from a 7- month process to a 12- month process. There needed to be more time to prepare and ensure that changes are able to account for needed changes made at the central office; and then at the school level, in a timely manner.
What advice do you give to new principals in reference to the school’s budget?
Elementary: Even when presented with the opportunity to become an administrator, be willing to accept the challenge. Don’t let the budget‘scare you!’
Middle:When you are in the class teaching, pay attention and talk to someone in a position to discuss the school’s budget. Learn as much as you can. Be sure to have a good book keeper.
High:It’s frustrating, because administrators are asked to submit requests, and often times, those requests are denied. The advice is this:If an administrator feels there are projected needs - no matter how large or small -submit the request. Central office will not know what is needed in that particular school if the request is not made. Understand that there will be frustrations with the limited budget, to be told to ask and you not receive it. So be advised that administrators can only ask for what is needed.