HTML Preview Private School Budget page number 1.


Page1
SchoolBudgets101
Anylocalgovernmentoragency—includingpublicschools—usesitsbudgettodescribeitsprogramplansforthe
upcomingyear.Thisbrief—writtentohelpexpandfamiliaritywithandunderstandingofschoolbudgetsandthe
roleofvariouslevelsofgovernment—isabird’seyeviewofschoolbudgetsandanswersthefollowing
questions:
Whoisinvolvedintheschoolbudget?
Whatistheroleandpurposeoftheschoolbudget?
Whatarethemajorbudgetcategoriesforschooldistricts?
Wheredotheresourcesforschoolbudgetscomefrom?
Whenareschoolbudgetsspent?
Howisthisinformationrelated
tothecurrentfederalbudgetproposalandeconomicrealitiesatthe
locallevel?
Thecontentandinformationpresentedhereisageneraloverviewofschoolbudgets.Assuch,specificswillvary
betweenbothstatesanddistricts.Asyouworkthroughtherestofthiswhitepaper,keepinmindthat
atanygiventime,schooldistrictsarelikelymanagingthreebudgets:finishingaudits/evaluationsandfinal
detailsofthepreviousbudget,operatingandmonitoringthecurrentbudget,andplanningforthenextbudget.
Overview:Whiletheconceptofbudgetsiscommonacrossprofessionalsectorsandfields,thebudgetprocessin
public
schoolshasnoticeabledifferencesthatimpact howdistricts’allocateandprioritizetheirfunds.For
example,whilemostpublicandprivateorganizationsandbusinesseshave35to40percentoftheirbudgetstied
topersonnelandbenefits,thecomparablenumberinpublicschoolsis,onaverage,morethandouble,between
80
and85percent.Furthercomplicatingdistricts’abilitytoaddressbudgetpriorities,theremaining15percent
oftheirbudgetsisoftentimesimpactedandlimitedbystate,localandfederalmandatesrelatedtoeverything
frombuildingcodestoclasssizerequirements.
Theschoolbudgetinvolvesmanydifferentindividualsandentitiesacrossseverallevels
ofgovernment.The
budget—andaccompanyingprocess—providesschooldistrictsandtheirleaderswithanopportunitytojustify
thecollectionandexpenditureofpublicfunds.Schoolbudgetresourcescomefromacombinationoflocal,state
andfederalcontributions.The200607schoolyearisthemostrecentyearforwhichwehave
afulltabulationof
theeducationfundingcontributionssplitbetweenlocalgovernment(43.9percent),stategovernment(47.6
percent)andfederalgovernment(8.5percent).
Schoolbudgetsarespentcontinuouslythroughouttheyear.Federaldollarsinschoolbudgetsarealsospent
throughouttheschoolyear,withtheruleof‘firstin,firstout.’
Thatis,moneyisspentintheorderthatitis
received:AschooldistrictcannotspendanyofitsTitleIfundsforthe201112schoolyearuntilitexhaustsits
201011schoolyear.

PreparedbyNoelleEllerson,PolicyAnalyst,AmericanAssociationofSchoolAdministrators,[email protected]
DOWNLOAD HERE


Change is not a threat, it’s an opportunity. Survival is not the goal, transformative success is. | Seth Godin