A Primer on School Budgeting

Robert N. Kratz; Charles A. Scott; Harry T. Zechman

doi:10.5771/9781461647867

Summary

Does the prospect of preparing your school district's budget seem daunting? Beginning school administrators, often having only one theoretical course on the subject under their belt, see the budget development process as a nightmare. New administrators, teachers, and board members who have little experience with budgeting are justifiably concerned by the prospect of their involvement in budgeting. This book leads the reader through all stages of the process, from the theoretical underpinnings (history, types of budgets, etc.) and practical considerations (revenue planning, budget calendar, etc.) through to the adoption of the budget and its implementation. Includes sample budgets, and tips for administration of a budget once it is in place.

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Bibliographic data

Copyright year: 1998
ISBN-Print: 978-1-56676-639-5
ISBN-Online: 978-1-4616-4786-7
Publisher: Rowman & Littlefield, Lanham
Language: English
Pages: 149
Product type: Book Titles

1. Table of Contents No access
2. Preface No access
3. Acknowledgments No access
1. Purposes of the Budget No access
2. Budgeting as Educational Leadership No access
3. Budgeting as Planning No access
4. Budgeting as a Process No access
5. Goal-Oriented Budgeting No access
6. Budgeting as a Democratic Process No access
7. Vision and History No access
8. Types of Budgeting No access
9. Summary No access
1. Keeping Budgeting Positive No access
2. Revenue Planning No access
3. Revenue and Expenditure Comparisons No access
4. Participation in Budget Development No access
5. The Budget Calendar No access
6. Evaluation of Educational Quality and Effectiveness No access
7. Communications in Budgeting No access
8. Multi-year Budgets No access
9. Contracting for Services and Privatization No access
10. Fund Balance No access
11. Risk Taking No access
12. Summary No access
1. Missions, Visions, and Goals No access
2. A Changing Mission? No access
3. Goals Reflect Visions No access
4. Importance of Communications No access
5. Long-Range Planning No access
6. Long-Range Budgets No access
7. Scheduling Activities with a Budget Calendar No access
8. Revenue Planning No access
9. Federal Revenues No access
10. State Revenues No access
11. Local Revenues No access
12. Road Map of Priorities No access
13. Whose Responsibility? No access
14. Board Holds Final Responsibility No access
15. Curriculum Renewal Cycles No access
16. Merit Proposals No access
17. A Document to Attain Visions No access
18. Prioritizing of Requests No access
19. Levels of Priority No access
20. Letter of Intent No access
21. Continuous Development No access
22. General Activities No access
23. The Budget Document No access
24. Summary No access
1. Planning for Success No access
2. Models to Consider No access
3. A Board Responsibility No access
4. What Increase Will Pass? No access
5. Prioritizing for Approval No access
6. Advisory Groups No access
7. Use of Comparisons No access
8. Presentation of the Tentative Budget No access
9. Importance of Budget Development No access
10. Trust and Confidence No access
11. An Invisible Ceiling No access
12. The Local Burden No access
13. A Suicidal Plan No access
14. A Recurring Process No access
15. Fund Balances No access
16. Why Have a Fund Balance? No access
17. Financial Stability No access
18. Budget Compromise No access
19. Summary No access
1. Budget Administration and Management Process No access
2. Organization for Budget Management No access
3. Expenditure Control and Approvals No access
4. Transfers Between Budget Accounts No access
5. Encumbrance Control No access
6. Ongoing Evaluation of the Budget No access
7. Reporting on Financial Activities No access
8. Using Audits Effectively No access
9. Investment Procedures and Cash Management No access
10. Purchasing Procedures No access
11. Year-End Expenditures No access
12. Planning Fund Balances No access
13. Summary No access
1. Enrollment Planning No access
2. Human Resource and Facilities Planning No access
3. Strategic Planning No access
4. Student Achievement No access
5. Budget Development Process No access
6. Revenue and Expenditure No access
7. District Structure No access
8. Budget Example No access
Endnotes No access Pages 137 - 140
Glossary No access Pages 141 - 146
Index No access Pages 147 - 148
About the Authors No access Pages 149 - 149