HOW TO DEVELOP ETHICAL, CONSENSUS-BASED BUDGETS

The superintendent is ultimately charged with the development of the annual and long-range budgets. Budget development, however, is most definitely a team effort. While the superintendent is responsible for preparing the proposed budget document, the superintendent needs to work closely with the community, Finance Committee, administrators, teachers, and the business administrator to develop a realistic blueprint for the upcoming fiscal year. The business administrator is responsible for the preparation of the preliminary "Baseline Budget" for consideration by the superintendent and board of education’s Finance Committee. The "Baseline Budget" reflects the same levels of programs and services as provided in the previous year, only with adjustments to reflect projected changes in costs and anticipated increases or decreases in state aid. The superintendent, in conjunction with the Finance Committee, reviews and revises this initial draft to reflect current needs and conditions.

In the twenty-one years during which I have been an administrator, I have developed many types of budgets. The process utilized is one I call a modified zero-based budgetary approach. In initial budget research, an eye is always kept on where the State budget is projected to go, new and pending legislation, and State and Federal aid numbers. Conversations are held with the business administrator regarding fixed costs (i.e., utilities, service contracts, debt service, etc.), dynamic costs (salaries, collective bargaining agreement terms, textbooks, etc.), and State funding policies. Collaboratively, options to consolidate debt are explored, as are entitlement, discretionary, and corporate grant programs. With stakeholder developed district- and school-wide initiatives in mind, meetings are then held with administrators and teachers regarding assessments of actual strengths and needs and regarding the creation of real budget requisitions for the upcoming fiscal year. In various focus groups, these requisitions are then sorted according to greatest need based initiatives and current and future pedagogical practice using a basic numeric rubric to guide the sorting of priorities. Then, employing the Department of Education’s Uniform Minimum Statement of Account system, all such requisitions are categorized and tallied. All steps of the development process are transparent, as all members of the community, even those who do not have children who attend the schools, are entitled to this. After working collaboratively with the business administrator and Finance Committee on these endeavors, several scenarios are presented to the public. Via consensus, research, and preparation, a formal recommendation is made to the board of education that then is charged with voted on and adopting a budget that is responsible, ethical, and child-centered.