Understanding TEA Budget Guidelines

Understanding TEA Budgeting Guidelines

There are many types of budget formats and they are not uniform across the state, but a strong budget based on the board of trustees guidelines matches a school district’s needs with the resources available to it. A good budget also acts as a tool to evaluate programs and the success of those programs in alignment with student needs. Like any solution-based document, identification of the problems that are to be addressed is essential. This must be done with a careful review of data of student performance and measurable objectives of the effectiveness of existing programs. Adequate resources cannot be allocated unless the problems are clearly identified and solutions to tackle those problems considered. Solid planning and a comprehensive planning strategy is essential because school districts are limited with their resources, the public has high expectations for the services provided and student achievement results, the diversity of the types of services and programs a district provides is wide, and support is necessary from many different stakeholders making constant communication throughout the process highly desirable.

In this review, it becomes apparent the budget is the number one responsibility of the superintendent. One cannot overemphasize the importance of overseeing this process since it becomes a political document reflecting the superintendent’s accountability to its citizens for not only the fiscal side, but for the effectiveness of programs in the role of student achievement and success. It is a political powder keg that wraps up all the components of a successful superintendency and school district. The school district budget translates into how effective a superintendent is and is an objective measurement of all policies that person puts into place. It also is a document used to determine if the monies allocated have fulfilled federal, state and local legal mandates and responsibilities.

Planning, preparation and evaluation reflect the three components of the school budget process. In our consideration of top five dates of importance in the budget cycle, it becomes increasing clear the process never really stops. As an incoming superintendent, it is important that it is clear to everyone that even though there are scheduled activities throughout the year in this budget process, it is an ongoing process that requires constant revision and evaluation to address changes in academic expectations, government mandates and community demands. Understanding the state, TEA and local legal guidelines for the budget process becomes imperative. During the course of the school year, at every juncture, communication not only with individual stakeholder groups is essential, but posting proposals, findings and recommendations in a numbers of different public venues is required. In order to elicit public support of the school district and its budget, it makes sense to make these things as clear and transparent as possible. The superintendent must be available to answer questions, and therefore needs to keep abreast of developments at every step.

Annual district revenue estimates are necessary so district goals can be prioritized. Without an accurate accounting, programs and services will suffer. State revenue in the form of Tier I & II and other state assistance and local property tax revenue must be balances with annual district and campus expenditure estimates. This is why the detailed district improvement plan and campus improvement plans are so important.

These major insights are components that one can utilize to understand the big picture when it comes to putting together a comprehensive budget. Analyzing and reviewing data to develop strong district goals with the board of trustees should be a priority with any incoming superintendent. Emphasizing to all stakeholders their importance in the process and that the process is ongoing is another essential message that one can utilize from the review of information. Making sure there is a strong district and campus improvement plan format that helps to identify goals/objectives and is useful in evaluating programs and their cost needs to be a priority with a new superintendent as well. Maintaining a system of checking the progress along the way of the budget process is another lesson in making sure the budget process goes as smoothly as possible.