TEA Budget Guidelines

EDLD 5342- Week 2- Part 3- TEA Budgeting Guidelines

From reading over the TEA Budgeting Guidelines, I have learned that I am indeed overwhelmed by the entire concept of budget and finance and am thankful for the resources and resourceful people available to complement my leadership style, strengths and weaknesses.

I learned that the budgeting process is a way for the district to describe its vision in financial terms and adequately fund its priorities. I learned that the majority of funding comes from local property taxes and state funding. Federal funds make up a small percentage. I also learned from reading that there are several different types of budgeting. The line-item format is the most widely utilized approach and is shown by taking the current budget and increasing or decreasing a certain percentage. Performance budgeting has a focus on efficiency.  Zero-base budgeting came about in the 1970s and is one of the newest budgetary approaches.  It forces you to start over each year and justify funding. Some districts have gone to this in these current tough economic times. In Site-based budgeting the principal and other campus staff are at the center of the budget preparation process. The campus is given an allotment for which they have the responsibility of planning and management. It appears that the campuses in my district function in many ways in site based budgeting because we are given an amount an plan accordingly. I am not sure which method all of our departments and the district as a whole use.

I can take this information and use it in the future when planning budgets by investigating the current methods of budgeting used in my district as a whole. I can also use this resource as a reference in future budget planning. As the times get tougher, it may become necessary to use different methods to get the most out of our funds.

Input from Additional Stakeholders

EDLD 5342 Week 2- Part 5

Input from Stakeholders in the Budget Process:

 Central Office Administrators and Staff-   The superintendent has regular meetings with the leadership team. This includes central office staff, such as area superintendents and curriculum department leaders. In January, this team receives relevant projections and budget planning information.  In February, budget planning workshops are done with this team and they begin working on their documents and requests. These budgets are received in the budget/finance office in March.

 

Principals- Principals work all year with their staffs to monitor the needs of their campus. They work with their site based team as well to plan a goal driven campus plan and budget. Principals receive training in budget workshops in February and submit budget requests in March. Principals also meet monthly with their area or level superintendents and monthly as a leadership team with the superintendent and central office staff.

Site Based Decision Making Committees-  Site based teams meet monthly and create/review/adjust the campus plan and the budget associated with it. This team is important in helping to drive innovation and performance at the campus level.  

District Improvement Committee- Our district education improvement committee meets several times throughout the year and is comprised of members from all stakeholder groups. In the past, I have observed this committee to be a rubber stamp for administration and not truly a forward thinking, strategic committee. Ideally this committee helps to align the campus and district plans and the goal driven budget for the district and seeks innovation. I am looking forward to seeing how this committee works in my new district.

Teacher Organizations- Our district has an active teacher organization called the United Educators Association. Each campus has a representative and those representatives are given an audience with the superintendent monthly. Concerns involving a variety of issues are heard. Currently, the UEA is active in expressing opinions about changes in schedules that are being made due to budgetary concerns as the district moves to an 8 period day at the secondary level in order to save money and jobs.

Key Stakeholders- Stakeholders are involved in several aspects of the district, from district education improvement committees to community forums.

Board of Trustees- The superintendent and board work together to create goals and listen to each other. I have seen my superintendent work very well with the board as they develop plans for the new high school. They have made many decisions regarding programs, funding, school colors, zoning, and more. I have also seen him work to pass a bond election this year to provide equality at each campus. When he needs to lead rather than collaborate he does. Evidence of this has been seen as he advocates changing to an eight period day at the secondary level. He knows this is unpopular with parents, kids, and board members. However, he has been able to explain the cost saving benefits of this proposal and pointed out the number of jobs saved by the switch.

The process of creating and working from a goal driven budget involves working with a variety of stakeholders and getting input from a variety of sources. It also involves leadership. Politics aside, sometimes you have to step up and be a leader or advocate for the things that are difficult to promote.

Superintendent's Roles and Responsibilities in Budget Process

EDLD 5324 Part 4 –Superintendent’s Roles and Responsibilities in the Budget Process

During the interview with the superintendent, we discussed the structure of the district and how planning and budgeting works. In our school district the superintendent has a keen understanding that the legal responsibility for overseeing the budget rests on his shoulders.   I see it in his face and hear it when he converses with his entire team about the bond election or how the decision to move to an eight period day at the secondary level will effect the budget. He knows he oversees the budgeting process while the Chief Financial Officer and her department handles the development of the budget and adherence to state guidelines. The CFO anticipates collections and is able to give quick feedback when needed. I have seen the “look” in her eye when he puts her on the spot by asking for something or asking her to make something happen. You can tell the two of them work well together and compliment each other nicely. We discussed that the budgeting process should ensure that all stakeholders are involved. Superintendents must work collaboratively to establish goals for the district and sometimes it looks more like a political dance than leadership in this area. Give and take is evident in many areas. I asked specifically how much he has to know about the budget because finance/budget is something that is hard for me. He told me that the superintendent indeed must have a knowledge base but assured me that I do not have to know everything about everything. He instead pointed out that you must surround yourself with people who compliment you. Like me, he is a big picture person and a fast mover. Sometimes it is hard for him to be patient because he wants to change the world….immediately. So, he purposefully surrounds himself with people like Dr. Vazsauskas because he slows him down and helps him to think about all the details. He purposefully hired Mrs. Bowman, the CFO, because she slows him down and handles the minute details about budget and finance so that he can have the general knowledge he needs and can be supported by competent experts in their fields.  The entire team works together to adhere to the budget planning calendar and leads his team to guide the campuses through the budgeting and campus planning process, all in a way that is aligned the disrict’s vision and strategic plan.

I learned that budget and finance is best handled by a team of experts. It is ok that I am an instructional leader with talents in other areas. I must be proficient in everything but being proficient does not mean I have to know everything about everything.

Goal Driven Budget

EDLD 5342 Week 2- Part 1- Goal Driven Budget

Dr. Arterbury  stated in this week’s lecture that a goal driven budget is a “version of the vision”. To a person like me, who is a bit overwhelmed by the whole topic of budget and finance, that statement makes sense. A goal driven budget is the financial version of the district’s vision.  If we decide that the vision of our family is to become debt free and plan for college for our kids, as well as our own retirement, then our family budget and spending plan better be the financial equivalent of that vision. If not, then we are not putting our money to work to meet our goals….and there will be consequences at some point. A school district has the same responsibility to create a budget that matches their vision and live within it.  Most districts probably say they have a goal driven budget because they have a district plan that spells out their performance goals and then they “find a way” to fund the salaries of employees and programs to meet their performance goals. However, I agree with Dr. Arterbury’s statement that there appears to be a “disconnect between the board goals and district and campus goals”. I have personally seen when “finding a way” means the purchase of huge programs or curriculum with little more than the whim of a director behind them.  My current district, however, aligns the district’s strategic plan with the district improvement plan. The campus plans then are aligned directly to those. Budget considerations are made to fund the goals and activities specifically mentioned in these aligned documents. One example is one of my local projects. I am the chair for the Kindergarten/PreK Roundup for the district. Last year’s committee chose to plan for a district wide and centralized event rather than smaller events at individual campuses. I called a committee meeting this fall to begin planning, our committee chose centralized locations to meet the wishes of the committee and broke into subcommittees that began researching the many needs of this combined effort and are in the process of submitting budget requests. In this instance, even though it is a small initiative compared to some district endeavors, there is an example of strict alignment to the district’s plan and vision, from planning to budgeting to implementation.  A goal driven budget allows you to plan for all the things that are important to a district, one budget line at a time.

Comparing District Plans

EDLD 5342- Comparing Austin ISD and Mansfield ISD Plans- Week 1- Part 4

There are similarities and differences between the Austin ISD and Mansfield ISD Strategic Plans. Both plans begin with an alignment between the district strategic plans and the campus plans. In both districts there is a direct alignment beginning with the strategic plan, then moving to the district plan, and now the campus plans. This is the first year that Mansfield ISD has totally aligned the campus plans to the district plans and it creates a cohesive program across the district. No longer is the campus plan simply a brag book of all the "wonderful things" a campus is doing. It is now limited to particular district goals and objectives. Other similarities include the scope of topics and goals addressed in each. There are student performance goals in each, for example that are generally grounded in data. Both districts plans state the goal and desired result or objective. They each offer measurable evidence and activities that will be used to accomplish the goals of the district. They also offer resources and timelines for completion in both plans. Specific budget planning is included in each plan as well. There is a precise coordination of state, local, and federal funds in both. The differences are pretty striking. The Austin ISD plan includes far more information about the committee work that was done to create each piece of their plan. You can see a picture of the work done to get to their "plan". They include minutes, discussion questions or areas of concern and a very thorough depiction of the work done in committee. There were even documents in the plan that included questions and concerns that were fleshed out to the point where you could almost hear the discussion happening in committee. In my district's plan the benefits and concerns are listed for goals and activities in the plan. This is helpful as well, but they are bulleted items and it is a little more difficult to "hear" the thinking behind some of the goals and activities. In the end, both documents seem to be living documents and focused on measurable outcomes.

Equity, Equality, Adequacy

EDLD5342 Equality, Equity, and Adequacy- Week1- Part 3

Equality means everyone has access to the same services, opportunities, and programs. All students should have access to an educational program that is accredited and serves them in all core subjects. They should have access to the same types of basic courses. Our district recently approved a bond election whose theme was to provide equality across the district. Upgrades were proposed to campus security systems at all campuses, as well as technology upgrades that would provide the same basic access and supplies at each campus. In addition, 5 older and deteriorating campuses will be rebuilt to new standards and provide experiences to their students that are equal to students at other campuses.

Equity means providing additional funding or opportunities that make the educational experience more even or lift up economically disadvantaged or at-risk populations. Title One funding is an example of funding whose purpose is to provide more equity. Rich districts and neighborhoods often provide intangible opportunities in the home or pay for the extras they want in their districts. Equity funding seeks to provide more programs and services to those in need.

Adequacy means the minimum necessary. In terms of funding, it is the minimum necessary to provide an education and run a district. For example, the state minimum salary schedule for teacher is an example of a tool that demonstrates a focus on adequacy.

Funding Formulas

EDLD 5342 Funding Formulas- Week 1-Part 2

The state of Texas has struggled to create a system of education that is equitable and provides adequate funding to education for all students in the state of Texas. One thing that effects the funding for each district is the WADA, or weighted average daily attendance. Districts receive funds for student attendance and those numbers are based on the number of students in attendance but also in different special programs like GT, special education, etc. Districts often encourage campuses to work on attendance rates to increase funding. Also impacting funding formulas for each district is the state's effort to redistribute funds to property poor districts and how these efforts sometimes clash with reality when the economic and socioeconomic realities in each district do not always line up with the original intentions of equalizing funding. For example, you may have a large city with a very diverse and poor student population having to send back money to the state for redistribution simply because the property values in the district show them to be wealthy because of the "big business" in the area, or you could have a wealthy bedroom community sending money back for the same reason. And because of the issues with property tax rate caps and the hold harmless provisions, you could also have a district being effectively penalized for keeping the tax rate lower of the years and one that was at the cap receiving additional funds, resulting in huge discrepancies in per pupil expenditures from district to district.

School Finance History

History of School Finance- Week 1 Assignment 1

I find it both refreshing and alarming that the great state of Texas has made education a priority yet failed to adequately and equitably fund it for over 165 years. Refreshing because we evidently have struggled in this state to define our role for many years, not just in my lifetime. Alarming, because the future of a state and nation is at risk more than ever. It is a history of mixed messages sent by a state that on one hand chooses to promote public education, yet undermine it. Three events are especially important in the history of public school finance. Beginning with statehood in 1845, the Texas Constitution mandated the creation of a public school system, a system that would be free and public. Governor Lamar set about creating systems and programs, like the land grants for public schools that made education a priority in the state. He was effectively beginning to take action on the belief that the state itself should make education available. In 1869, the state took another step when mandatory public schooling was written into the new constitution and taxes began to be collected for this endeavor. One could imagine the debate in many circles in this state of rugged individualism. I suspect lawmakers debated the value of funding a state system and dealt with pressure from constituents who did not see its value or as a duty of the state. Was this evidenced by the number of citizens who refused to pay their taxes? Texas seems to struggle with the idea of making education funding a priority while creating equitable funding systems, as evidence by the continuous court challenges to our funding system which has been challenged and found to be unconstitutional and lacking equity multiple times. Efforts are made in each session to promote voucher programs that take money from the public school system and more efforts are made in the area of standardized testing and accountability than are often made in the area of innovation. The final major event that I would like to highlight in the history of public school finance is actually the legislative session of 2011. With the state facing a budget shortfall, tough decisions had to be made. Unfortunately, those decisions were not necessarily made in the best interest of children. Projections for budget cuts to education reached as high at 13 billion dollars. In the end the cuts were less severe, but devastating nonetheless. My current district, for example is losing 13 million a year for two years and having to make decisions about going to an 8 period day at the secondary levels, not because it is necessarily best for kids, but because it will save millions of dollars, save jobs, and keep the district solvent. Not since WWII had funding for public education actually been cut. Yet, the legislature found no ways to fully and adequately fund the largest, most diverse, and increasingly needy population in Texas history. Will the mixed messages continue throughout our history as we continue to espouse with our mouths the importance of education and competing in ever changing world, even as we send the opposite message with the stroke of the budgetary pen?