Reflection  for Week 2 Assignment, Part 1:

Goal-driven budgeting is an organic event that includes collecting data, district improvement committee, and finally the creation of the actual budget itself. As I have read about budgeting, attended trainings, and watched the week 2 lecture I understand what is supposed to happen and it does make sense. What I see in action is sometimes questionable. I think one of the most important aspects of building a budget takes place long before the budget is entered into the system. The needs assessment is critical, especially given the hard fact that school districts needs are much greater than their appropriated allotment. Prioritizing strategies and/or activities, as a result, is another critical component of the budgetary process that districts/schools should spend energy and time on in order to get the most out of the funds that they do have. As we in Texas have all experienced this year, these priorities are not fun to establish.

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The budgetary needs of every Texas school district is generally greater than the financial resources they encumber each year to address the educational needs of their students. The limited funds along with increasing standards place an even greater weight on how the funds are to be spent. While every district receives a formula driven allotment of funds to operate and conduct school district business, not all districts have the same needs. Amounts and needs may vary but how each school district plans to spend those funds should be similar.

The definition of goal-driven budgeting, according to the week two lecture/interview with Dr. Arterbury, is a plan for expending funds to achieve the goals and the mission of the district. Goal-driven budgeting takes into account the current results, identifies needs based upon the resulting data, and should prioritize how funds should be spend in order to meet the district/campus mission and goals.

The process used to build the budget is probably the most important aspect of the budget. Building a budget around goals will have positive effects on the organization because of the credibility, feedback, ownership, communication, efficiency, and creativity that is stimulated and encouraged by and of all constituents. Critical elements of designing or building a budget include the design process itself, identification of key stakeholders, data collection, determination of a priority-setting approach and a communication/dissemination plan (Level II Curriculum Audit Training, CMSI). In most school districts these elements are generally included in the district/campus improvement plans. These plans are unique to each organization and should parallel the mission and goals of the district which are created by the Board of Trustees.

The district/campus improvement plans in my district list strategies or activities that will address a previously identified need to better meet the intent or measure associated with the aforementioned goal which is listed at the top of the document. Each of these strategies listed should include the required resources necessary to accomplish the initiative. Quality plans will also include evaluation plans, documents and benchmark timelines. Every department and every campus lists strategies and/or activities for each of the five district goals. Fiscal resources are extremely important and a paid particularly close attention to by the Chief Financial Officer and the Superintendent. These plans are required to be completed prior to developing organizational budgets. One of the checks and balances employed in my district is that every strategy and/or activity must be connected to an identified need. If the requested strategy and/or activity is requested but does not address an identified need it is denied. The budget is actually the third document created in the planning process for an upcoming year. The process is initiated with a needs assessment which is then used by the district improvement committee in the creation of the district improvement plan and when this plan is approved then the budget is allowed to be created. Naturally, the identified need at every district/campus is always greater than the amount of funds that will be made available. This fact requires district and campus committees to prioritize the strategies and/or activities that are listed in the improvement plans.