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School Finance

School Finance. Presentation Three. Highly Centralized. Types of Budgeting Organizations. School Site Budgeting (School Based Budgeting). Management Teams. Activity. In three small groups, develop a convincing presentation for each of the following budgeting organizations:

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School Finance

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  1. School Finance Presentation Three

  2. Highly Centralized Types of Budgeting Organizations School Site Budgeting (School Based Budgeting) Management Teams

  3. Activity • In three small groups, develop a convincing presentation for each of the following budgeting organizations: • Group One – Highly Centralized • Group Two – Management Teams • Group Three – School Site Budgeting Be sure to present the advantages and disadvantages of each type of organization.

  4. Highly Centralized • Top down approach where important decisions are made • at the district level by superintendent and other key • administrators. • Little opportunity for input from others in various • decisions that need to be made. • Schools and departments are given specific and uniformed • dollar amounts for each budget category (e.g. textbook or • instructional supplies) and required to report how monies • are spent.

  5. Highly Centralized con. • Permission is needed from the district to transfer money • between accounts. (library books to periodicals). • Limited sources for getting additional funds to meet • special needs. • Equipment/Capital outlay request are sent to district and • prioritized. Monies are taken out of a pool of funds that • are set aside for those types of needs.

  6. Management Teams • Known as an intermediate structure between centralized and decentralized structures. • Decisions can be dominated by central office administrators but there is a wider range of inputs contributed by team members. • Team members consist of : • -Senior central office administrators • -District wide department heads • -Principals (elementary, middle and high school) • -teachers • -classified staff Expanded teams

  7. School Site Budgeting • Decentralized management process known as site based • management(SBM) • This was designed to improve school performance. • -those who are providing services are the decision • makers and held accountable for results. • This process is a major change from traditional structure • of authority and accountability in which many school • districts operate.

  8. School Based Budgeting con. These changes include: Restructure district relationships to school by giving more power, authority and accountability to school site. Determine conditions to set up school structure and classroom organization. Allowing school faculties to reallocate monies to purchase resources to meet the needs of that particular site.

  9. SBM con. • Basic educational decisions are made on the school level • such as: • staffing • curriculum • personnel selection • instructional supplies • materials • equipment • text and library books • teachers • aids • custodians Some systems include individual personnel budgets.

  10. SBM con. • Although many responsibilities are given to the school some • decisions still remain centralized at district level such as: • budgeting for capital outlay • maintenance • administration • other funds that are district wide functions

  11. Five elements involving district and school budgetary decisions District School - Establishes overall district budget - Develops individual school spending plans. -Establishes basic cost that are not school site related. - Assigns all remaining funds to schools on per capita basis. -Assembles individual school spending plans into a comprehensive district budget in accordance with overall budgetary limits.

  12. Questions that must be answered in implementing the SBM approach 1. What budget functions/objects will be allocated to school sites? 2. Who, how and what process will be used to make joint, school site and district level decisions. 3. What personnel, staffing, curriculum, facility, educational program decisions will be made at the site, central office and jointly? 4. What staff and administrator development programs will be conducted to train participants in budgeting, decision making, accounting for site funds, legalities of decision making, state and local policies that affect decisions, collective bargaining?

  13. Questions con. 5. How and what resources will be distributed to schools? 6. What resources will be needed while implementing the structure to pay for equipment, computer programs, workshops, training etc. 7. What will be the time line of implementation? Will site based management/budgeting be implemented in phases or all at once? Will only selected sites be piloted? If so, which site and how will the phase in process be implemented?

  14. Site Councils in SBM Membership: Who and what proportion will be on the council and how will they be selected? Authority: What is the role of the council? What issues can be handled by the council? Decision Making: Where is the formal decision-making authority located and who has final authority on the decision. * School site council would function as a mini school board involving school personnel and community members where their responsibilities would consist of: hiring and evaluating the principal, assisting in the design of educational programs and negotiating the school’s curriculum with staff and council.

  15. Organizational issues How do you choose a centralized or decentralized budget organization structure? Key Elements: ~ Consider management styles, abilities and preferences of superintendent and other key administrators. Ex. If a superintendent wants control and detailed knowledge of the budget then centralized budget would be ideal. If the superintendent wishes to monitor and does not mind delegating responsibility then he would function better in a decentralized budget.

  16. Organizational Issues con. ~Evaluating fiscal performance for superintendent and other administrators. Ex. Centralized structure limits the middle level administrator of the accountability and authority in following budgetary instructions. Decentralized adds more people to the process in a meaningfully and broadens the evaluation for those involved to include their fiscal activities.

  17. Organizational Issues con. ~Role of the School Board will influence budgeting organization Ex. A board that establishes district policies and relies on district administrators to carry them out and just be responsible for monitoring the activities will function better under a decentralized organization. If a board wants to stay involved in administrative decisions and operations and have more control they would tend adapt to a centralized structure.

  18. Organizational Issues con. ~It is also important to look at the past budgeting experiences and expectations of the community. Community must be informed of any major changes and the reasons for those changes. Fiscal issues: -Financial problems- a district may want to control expenditures -Cost savings- may be more cost effective to purchase in volume.

  19. Key Budget Organization Decisions Who has responsibility for: - establishing total of how much is spent - establishing the amounts for each major program or organization - selecting what can be bought within the allotted dollar amounts for various programs - selecting the curriculum (Does the district choose the curriculum and materials at each school or do individual schools or teachers make those decisions?) - the initiation of new instructional programs or eliminating existing ones - establishing salaries and benefit amounts for various employee groups. -deciding which items and amounts are to be cut if budget reductions are required. -establishing capital expenditure budget amounts and who decides how it is allocated.

  20. Questions • What are the three types of budgeting organizations? • What type of budgeting system would you use in your building?

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