Week 2 Assignment, Part 3

Week 2 Assignment, Part 3

Reflection: Budget is a process. It should be organic. The timeline that was given as an example is an example of how the budget process is ongoing. With limited funds there must be a systematic process in place to ensure that limited funds are used for targeted purposes. The five different types of budgetary approaches were interesting. It would be beneficial, without a doubt, to take a critical view of current practice and then determine if one of the five approaches would better serve the needs of the organization. I believe that most budgets are approached every year just like they were last year. For one, it is easier, and two, it would take quite an effort to reform current practice. The Superintendent could spend all of his/her time on budget. This would not be practical and thus it is imperative that the Superintendent establish the process and then frequently check in on the progress with the CFO, budget managers, and staff.

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Budget is massive. I really liked how the TEA document explained a few things. I found interesting that an approved ISD budget implies that the school board and school district administration have made decisions that match allocated funds to district needs. Stated this way really hit home with me. And simply put, the budget is the product of a process that is actually ongoing and organic. Budgets are effective and efficient when needs are first identified. This document, the budget, is the ultimate policy as it identifies what goods and services that the district will or will not produce. In short, the budget is the vehicle for translating the goals back down to the funds. I really like the section that detailed a description of the five different types of budgetary approaches to include the advantages and disadvantages. The five approaches include Line-item budgeting, Performance budgeting, Program budgeting, Zero-based budgeting, and Site-based budgeting. I think that it would be difficult to choose one approach and apply it to all aspects of ISD budgets. An approach that works for instructional budgeting will not work as effectively for food service or maintenance. What I am beginning to understand is that the superintendent must be knowledgeable of all of the approaches and know when to allow one budget manager to apply a different approach than another. Budget, tax rates, revenue and the process are definitely an area to spend much more time.