School Finance - Week 2 Assignment, Part 4

Summary:

     My school district is mid-sized with approximately 3500 students enrolled in three elementary campuses, two middle schools, and one high school. I interviewed our assistant superintendent of finance and personnel to find out more about the budgeting process. I chose to interview the assistant superintendent, rather that the superintendent, because he has by far the most responsibility in the day to day activities of the budget. However, the superintendent meets regularly with the assistant superintendent to discuss the budget, and the superintendent is always involved in decision-making.

     Our district uses the Region XIII template for developing the budget. According to the assistant superintendent, projected revenues are calculated using “best guess” estimates from our district’s own calculations (i.e. projected state revenue and tax rolls), rather than the state’s estimates. In his experience, this has proven to be a more accurate projection. Expenditure allotments are then determined according to campus and department needs assessments. In early spring semester, campuses and departments submit budget proposals to the superintendent and the assistant superintendent. They review the proposals and prioritize according to need and/or urgency. Eventually, the superintendent, assistant superintendent, directors, and principals collaborate to draft the budget for board approval.

     Though the superintendent in my district is not involved in the minutia of the budget, she is very much involved in the overarching development of the budget, as well as decision-making for expenditures that are presented throughout the year. Ultimately, it is her responsibility to maintain fiscal wellbeing. The assistant superintendent is charged with managing the budget and informing the superintendent of all important information with regard to the budget.

Reaction:

     In my opinion, and based on my first hand experience, the process that our district utilizes is effective and efficient. Though our district is not large compared to many districts in the state, it is large enough that the superintendent’s time is better spent on other matters than the day to day budget activities. The assistant superintendent has a talent for finance and is highly effective in managing the business of the organization. In addition, the campus and department leaders are involved, so it is an ongoing collaborative effort with the superintendent’s and assistant superintendent’s guidance.