District Budgeting Processes

The current district I work in has an extensive budgeting process focused on site-based budgeting. As each school has a variety of programs and support services for the learners they serve, schools can be given increased autonomies through SBB to make decisions about the services and programs they offer to best meet the needs of their learners.
(SBB). "The key to a successful SBB process is to let staff closest to the instructional setting set priorities and allocate funds" (Shilling & Tomal, 2013, p.49). Leveraging SBB in the district allows school leaders to determine how their specific sites need to use the funds to provide necessary services for their learners. The SBB designations to each school are based on student enrollment numbers for each school and a preset amount is provided for each student attending a school.


Participants involved in the creation of the district budget include district leadership personnel such as the Superintendent, Chief Financial Officer, Chief of Staff, Chief Operating Officer and Chief Academic Officer. Additional participants include district leaders who are selected to comprise a Joint Steering Committee tasked with providing feedback for making decisions around financial processes and allocations. The final components of budgeting processes in the district include presentations and acceptance or denial by the District School Board. The District School Board is comprised of five elected members. These five members are elected by the general public to oversee district processes and ensure financial responsibility by the district. Occasionally, the district will seek outside sources for auditing and evaluation purposes. One of the largest financial evaluations is done in regards to compensation for district employees. The process is often long and arduous to provide data on comparisons of compensation plans with similar roles in neighboring school districts.

Changes I would recommend to district budgeting processes include increases in per-pupil funding and specific allocations in terms of innovative teaching and learning structures. "The two largest sources of state revenue are sales and income taxes" (Shilling & Tomal, 2013, p.57). As school districts rely primarily on taxes, they are often limited on the financial allocations they can provide to individual schools. One way to increase per-pupil funding to schools would be for the district to review financial allocations and their impacts on student learning. There are often district placements drawing significant financial resources which have minimal impact on student learning and need to be critically reviewed for necessity. Additionally, there are a few bright spot schools in the district providing high impacts on learners as a result of creative and innovative practices. These schools have made creative changes to traditional structures and reduced unnecessary expenditures to achieve high impacts by ensuring all resources directly impact and support student learning. Through specific allocations and adjustments, a school district has the abilities to highlight and promote such practices which can result in expansion of successful practices and structures. The foundational per-pupil funding should not be changed through this process as many schools rely on the basic allotments, however, districts can provide additional incentives promoting growth and achievement through recognition of successful programs and their impacts on the growth and achievement of all learners. It's important to remember when allocating financial resources in school districts, "A budget is a blueprint. It is a means of communicating to the public, parents, and staff what a district values" (Shilling & Tomal, 2013, p.38).

Reference:

Shilling, C., & Tomal, D. (2013). Resource Management For School Administrators: Optimizing 

            Fiscal, Facility, and Human Resources. Lanham, MA: Rowman & Littlefield.