Understanding TEA Budgeting Guidelines

  The preview of the TEA Budgeting Guidelines January 2010 organized the process and information that is pertinent to school finance. The information I learned to be most beneficial to me is the clarification of the various type of budgets, effective budget calendar, WADA and adjusting the difference in student population, and future forecasting.

    An overall line-item budget is traditional and the most familiar with. Each item of the budget is accounted for. However, program budgeting must be utilized into the budget process to review the district/campus programs for sufficient funding. Also, the program funding is vital information for reviewing the results of the program. The zero-based budget process is something I would be interested in investigating because of the justification and how the funds will be utilized. The zero-based budget process requires to use the expenditures as planned.

     An effective budget calendar is a must. The column format stating the completion date, activity, and person responsible would organize myself in accomplishing the budget process.. The calendar would require the budget to be planned  with all stakeholders and campuses. Also, the calendar would allow efficiency in completing the state mandate dates and provide sufficient time to develop a cohesive school budget.

     The importance on PEIMS is one of the most important parts of WADA. The students must be entered correctly and reviewed to see that the district is receiving the most funding possible. The adjusting the difference in student population according to the special education population and the career technology population would motivate me as a superintendent to express the value of PEIMS input.

     Future forecasting of revenue, expenditures, capital cost, debt service cost, and operating costs is a data collection and analyzing the budget is challenging, but more important in today’s current situation. The ability to forecast and plan in years to come represent a strong district that can overcome the changes in revenue and not find themselves in a crises situation.

    The TEA Budget Guidelines would be a resource that I would utilize as a new superintendent. The complexity of budgeting and funding is an area where there is constant change that requires more than just a general understanding of school finance.