Allocating resources is the process of assigning and managing assets. However, the assets cannot be assigned or utilized effectively without strategic planning. Part of this strategic planning is the implementation of program budgeting by school districts, “this system allocates income and expenditures to specific cost centers.” (Townley & Schmieder, 2015, p. 83). This paper will discuss how the resources for our school program are allocated and used appropriately given federal, state and local requirements.
Program Budgeting
‘Program budgeting is designed to provide a school district, decision makers, the public and the legislature to provide detailed information about the services and benefits purchased by a school district.” (Townley & Schmieder, 2015, p. 83). At the end this school year, our school district issued a survey through their website stating they have transitioned to a Local Control Funding Formula (LCFF). The survey included all of the goals and programs implemented during the 2014-2015 school year. These goals are the foundation of our school and district and are asking us for our feedback so the district can analyze and plan for the upcoming years. These goals and objectives will be visited annually. Superintendents and the governing board can now effectively decide to revise, eliminate, reduce or increase the funds of a certain program.
Account Codes
“Districts use a system of account codes, required by the California Department of Education, to identify specific costs by program or department. “(Townley & Schmieder, 2015, p. 85). These account codes include six elements: fund/group, resource, project year, goal, function and object. The fund identifies specific activities or defined objectives, resource is revenues that need to be carefully allocated as they have legal restrictions, project year is the tracking of projects that will last longer than one fiscal year, goal tracks income and expenditures based on instructional goals, function tracks income expenditures for services and object tracks the expenditures by a service such as teacher salaries. This system organizes, assigns, manages and allows for an effective estimate of all the expenses needed for coming school year.
These systems with the addition of the Local Control and Accountability Plan, the school districts goals are established through surveys and school site meetings. Therefore, the allocating of resources will be strategic and used appropriately. However, the system or the budgeting program is not a substitute for the expertise or intuition of educational planners. Decision makers must continue to include teachers and the public to ensure we are meeting the needs of our district/school. It’s also very important that teachers voice their opinion on the projects and goals for every upcoming year because without our voice, programs will be implemented that may not meet the needs of our students.
References
Townley, A. J., & Schmieder-Ramirez, J.H. (2015). School Finance: A California perspective (10th ed.). Dubuque, IA: Kendall Hunt Publishing Company.
Program Budgeting
‘Program budgeting is designed to provide a school district, decision makers, the public and the legislature to provide detailed information about the services and benefits purchased by a school district.” (Townley & Schmieder, 2015, p. 83). At the end this school year, our school district issued a survey through their website stating they have transitioned to a Local Control Funding Formula (LCFF). The survey included all of the goals and programs implemented during the 2014-2015 school year. These goals are the foundation of our school and district and are asking us for our feedback so the district can analyze and plan for the upcoming years. These goals and objectives will be visited annually. Superintendents and the governing board can now effectively decide to revise, eliminate, reduce or increase the funds of a certain program.
Account Codes
“Districts use a system of account codes, required by the California Department of Education, to identify specific costs by program or department. “(Townley & Schmieder, 2015, p. 85). These account codes include six elements: fund/group, resource, project year, goal, function and object. The fund identifies specific activities or defined objectives, resource is revenues that need to be carefully allocated as they have legal restrictions, project year is the tracking of projects that will last longer than one fiscal year, goal tracks income and expenditures based on instructional goals, function tracks income expenditures for services and object tracks the expenditures by a service such as teacher salaries. This system organizes, assigns, manages and allows for an effective estimate of all the expenses needed for coming school year.
These systems with the addition of the Local Control and Accountability Plan, the school districts goals are established through surveys and school site meetings. Therefore, the allocating of resources will be strategic and used appropriately. However, the system or the budgeting program is not a substitute for the expertise or intuition of educational planners. Decision makers must continue to include teachers and the public to ensure we are meeting the needs of our district/school. It’s also very important that teachers voice their opinion on the projects and goals for every upcoming year because without our voice, programs will be implemented that may not meet the needs of our students.
References
Townley, A. J., & Schmieder-Ramirez, J.H. (2015). School Finance: A California perspective (10th ed.). Dubuque, IA: Kendall Hunt Publishing Company.