School Finance - Week 2 Assignment, Part 1

A goal driven budget is, simply put, is a budget that is created in response to the district’s needs assessment. The district develops its improvement plan based on the district’s needs. This includes, but is not limited to, needs for infrastructure such as buildings, utilities, and technology hardware; instructional needs such as materials, personnel, and technology software/devices; and transportation. The district’s needs should always be determined with student improvement and safety as primary purposes. The needs of the students must be based on data, facts, legal requirements, and state and federal standards.

Once a needs assessment has been thoughtfully conducted in all areas of the organization, measureable goals are developed, timelines established, as well as the manner in which the outcomes will be measured. Resources necessary to attain goals are also identified. Resources for improved instruction may include educator training opportunities, added personnel, and instructional materials. Infrastructure may include building renovation or construction, utility repairs or replacement.

The cost of improvement must be determined for each goal. This is done by assessing the costs of resources and fees necessary to attain the goals set forth in the District Improvement Plan. In order for the district to budget its resources efficiently, each department and campus must carefully research the most cost effective approach to meeting their stated goals. The superintendent is ultimately responsible for making sure the goals are aligned with the board’s and the community’s expectations, as well as state and federal standards. The superintendent is also charged with prioritizing needs when, as is most often the case, resources are limited and fall short of the cost of the proposed improvements. It is equally critical that the sources of funding are properly allocated to goals according to the legal requirements placed on specific state and federal funding.

In sum, a budget that is developed by procedures based upon a data-driven, fact-based, objective assessment of student needs, is a goal driven budget. Theoretically, following procedures of this nature will also be cost effective and purposeful. Consequently, the goal outcomes will more likely be successful while maintaining responsible spending.

I have had the opportunity to participate in developing my district's DIP, and I know procedures (as described above) are in place to provide assurance that we have a goal driven budget. Our assistant superintendent is in charge of the financial management of the district, and does an excellent job of keeping our district solvent, while assisting the leaders in maintaining high standards for our students' safety and success.