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This brief—written to help expand familiarity with and understanding of school budgets and the role of various levels of government—is a bird’s‐eye view of school budgets and answers the following questions: • Who is involved in the school budget • What is the role and purpose of the school budget • What are the major budget categories for school districts • Where do the resources for school budgets come from • When are school budgets spent • How is this information related to the current federal budget proposal and economic realities at the local level The content and information presented here is a general overview of school budgets.. These categories include, but are not limited to: • Transportation ‐ buses and drivers to transport students • Facilities – to ensure students attend schools that are clean and well maintained • Energy ‐ the school is lit during the day, heated in the winter and cooled in the summer • Health and Safety ‐ the school nurse cares for the ill student, and security measures keep staff and students safe • Instruction ‐ students have a qualified teacher, teachers have instructional aides, and classrooms have supplies • Curriculum and Staff Development ‐ curriculum, training and instructional support to ensure teachers are able to provide students with necessary knowledge and skills • Food Services ‐ nutritious, affordable breakfast and lunch • Library Services ‐ the library and librarian/staff provide research assistance and resources • Counseling Services ‐ counselors for testing prep, college prep, drug/alcohol abuse programs, and supporting family needs in seeking outside counseling • School Leadership and Support ‐ principal, assistant principals and administrative support staff (Source: Round Rock ISD) Page 2 AASA White Paper: School Budgets 101 Graphs 9 and 10 in Appendix A illustrate the percentage distribution for current expenditures for public elementary and secondary education, by function, for the 2006‐07 school year.. Page 5
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