write an expository paper
below is the rubric and information
EDL
5500
Finance
School
Budgeting
Project
Assignment
Rubric
Part
One
–
The
Possibilities
of
Reform
(Expository
Paper)
Total
Points
for
Section
Content
50
40-‐50
Analysis
includes
information
about
traditional
methods
of
school
budgeting
and
reform
efforts
like
Cycle-‐Based
Budgeting
and
Student-‐
Based
Budgeting
and
all
reading
resources.
From
a
principal’s
perspective,
a
comprehensive
case
is
made
for
the
ability
to
be
in
control
of
a
school’s
finances.
This
is
thought
through
in
the
context
of
hiring
faculty,
staff,
and
contracting
with
special
services.
This
is
thought
through
in
the
context
of
implementing
staff
development
initiatives
and
implementing
innovative
programs
designed
to
increase
adult
and
student
learning
on
campus.
Goals
and
a
strategic
vision
for
undertaking
this
finance
reform
initiative
are
well
thought
out
and
expressed.
Knowledge
of
the
subject
matter
is
comprehensive,
in-‐depth
and
ranges
over
at
least
three
specified
sources
of
information.
Understanding
is
demonstrated
through
an
outstanding
ability
to
grasp
concepts
and
relate
theory
to
practice.
Writing
skills
include
excellent
mechanics,
sentence
structure,
and
organization.
Application/analysis
is
demonstrated
by
grasping
the
inner
relationship
of
concepts
and
excellent
use
of
all
specified
supporting
material.
30-‐39
Analysis
includes
most
information
about
traditional
methods
of
school
budgeting
and
reform
efforts
like
Cycle-‐Based
Budgeting
and
Student-‐
Based
Budgeting
and
most
reading
resources.
From
a
principal’s
perspective,
a
good
case
is
made
for
the
ability
to
be
in
control
of
a
school’s
finances.
This
is
thought
through
mostly
in
the
context
of
hiring
faculty,
staff,
and
contracting
with
special
services.
This
is
thought
through
mostly
in
the
context
of
implementing
staff
development
initiatives
and
implementing
innovative
programs
designed
to
increase
adult
and
student
learning
on
campus.
Goals
and
a
strategic
vision
for
undertaking
this
finance
reform
initiative
are
expressed.
Knowledge
of
the
subject
matter
is
up
to
date
and
relevant.
Understanding
is
demonstrated
through
a
high
level
of
ability
to
conceptualize
essential
ideas
and
relate
theory
to
practice.
Writing
skills
include
significant
mechanics,
structure,
and
organization.
Application/analysis
is
demonstrated
by
the
ability
to
analyze
and
synthesize,
independent
analysis,
and
good
use
of
specified
supporting
material.
0-‐29
Analysis
includes
some
information
about
traditional
methods
of
school
budgeting
and
reform
efforts
like
Cycle-‐Based
Budgeting
and
Student-‐
Based
Budgeting
and
some
reading
resources.
From
a
principal’s
perspective,
a
case
is
made
for
the
ability
to
be
in
control
of
a
school’s
finances.
This
is
thought
through
mostly
in
the
context
of
hiring
faculty,
staff,
and
contracting
with
special
services,
but
with
gaps
in
what
could
be
done.
This
is
thought
through
mostly
in
the
context
of
implementing
staff
development
initiatives
and
implementing
innovative
programs
designed
to
increase
adult
and
student
learning
on
campus,
but
with
gaps
in
what
could
be
done.
Goals
and
a
strategic
vision
for
undertaking
this
finance
reform
initiative
are
relatively
unclear.
Knowledge
of
the
subject
matter
is
relevant
but
not
comprehensive.
Understanding
is
demonstrated
by
some
ability
to
conceptualize
essential
ideas
and
relate
theory
to
practice.
Writing
skills
include
grammatical
lapses
and
emotional
responses
are
used
in
lieu
of
relevant
points.
Application/analysis
is
demonstrated
through
informed
commentary
with
some
evidence
of
genuine
analysis
and
some
use
of
specified
supporting
material.
Part
Two
–
The
Reality
Check
(Interview
with
Principal)
Total
Points
for
Section
Content
25
21-‐25
All
suggested
interview
questions
are
asked
and
answered,
including
at
least
two
additional
questions
from
the
interviewer.
These
additional
questions
add
well
to
the
interviewer’s
ability
to
ascertain
information
about
school
budgeting.
Notes,
inclusive
of
principal’s
answers,
are
uploaded
into
Moodle.
The
format
used
for
the
interview
and
uploaded
into
Moodle
is
presented
in
a
manner
requiring
no
need
to
ask
questions
for
clarification.
11-‐20
All
suggested
interview
questions
are
asked
and
answered,
with
no
additional
questions
added.
Notes
from
the
interview
are
uploaded
into
Moodle,
but
the
format
used
is
presented
in
a
manner
that
may
require
some
need
to
ask
questions
for
clarification.
0-‐10
Some
of
the
suggested
interview
questions
are
asked
and
answered.
Notes
from
the
interview
are
uploaded
into
Moodle,
but
the
format
used
is
presented
in
a
manner
that
requires
some
need
to
ask
questions
for
clarification.
Part
Three
–
Your
Belief
(Expository
Format)
Total
Points
for
Section
Content
25
21-‐25
Student
considers
the
case
for
finance
reform
and
the
ideas
presented
by
the
principal
to
create
a
well
thought
out,
comprehensive
description
of
what
s/he
truly
desires
as
a
principal
in
regard
to
the
school’s
budget.
Arguments
are
clear,
convincing,
and
strong
for
the
desired
reality.
Knowledge
of
the
subject
matter
is
comprehensive,
in-‐depth
and
ranges
over
at
least
three
specified
sources
of
information.
Understanding
is
demonstrated
through
an
outstanding
ability
to
grasp
concepts
and
relate
theory
to
practice.
Writing
skills
include
excellent
mechanics,
sentence
structure,
and
organization.
Application/analysis
is
demonstrated
by
grasping
the
inner
relationship
of
concepts
and
excellent
use
of
all
specified
supporting
material.
11-‐20
Student
refers
to
finance
reform
and
the
ideas
presented
by
the
principal
to
create
a
good
description
of
what
s/he
truly
desires
as
a
principal
in
regard
to
the
school’s
budget.
Arguments
are
mostly
clear,
convincing,
and
strong
for
the
desired
reality.
Knowledge
of
the
subject
matter
is
up
to
date
and
relevant
and
refers
to
most
sources
of
information.
Understanding
is
demonstrated
through
a
high
level
of
ability
to
conceptualize
essential
ideas
and
relate
theory
to
practice.
Writing
skills
include
significant
mechanics,
structure,
and
organization.
Application/analysis
is
demonstrated
by
the
ability
to
analyze
and
synthesize,
independent
analysis,
and
good
use
of
specified
supporting
material.
0-‐10
Student
refers
to
some
aspects
of
finance
reform
and
ideas
presented
by
the
principal
to
create
a
description
of
what
s/he
desires
as
a
principal
in
regard
to
the
school’s
budget.
Arguments
are
somewhat
unclear,
somewhat
convincing,
and
relatively
weak
for
the
desired
reality.
Knowledge
of
the
subject
matter
is
relevant
but
not
comprehensive,
including
only
some
source
information.
Understanding
is
demonstrated
by
some
ability
to
conceptualize
essential
ideas
and
relate
theory
to
practice.
Writing
skills
include
grammatical
lapses
and
emotional
responses
are
used
in
lieu
of
relevant
points.
Application/analysis
is
demonstrated
through
informed
commentary
with
some
evidence
of
genuine
analysis
and
some
use
of
specified
supporting
material.
CYCLE-BASED BUDGETING TOOLKIT
A Primer
AUGUST 31, 2016
BO YAN
1
How much money has been spent on literacy, student behaviors, etc. respectively by the
district over the past five years and what is the return on each of those investments?
How do we help leaders take actions so that money will no longer be
wasted on ineffective programs year after year, but reinvested to meet the district’s needs
instead?
An organization’s budget should mirror its strategic vision and goals by funding programs that most
support these priorities and meet the greatest needs. Accordingly, an effective budgeting process should
be engaged with both allocation of new spending and reallocation of existing spending to meet those
goals.
Generally, a district’s budget can be categorized into two parts. One part is norm-based spending, which
is usually determined by a set of rules based on student enrollment. For example, class size caps at
different grade levels dictate how many teachers a school can employ based on student enrollment and,
in some districts, school enrollment determines how many counselors, specialists, custodians, or
principals a building can have.
In contrast to norm-based spending that rests on rather fixated rules districts have control over but
seldom change, the other part is flexible spending that districts use to run various programs and launch
initiatives. While norm-based spending constitutes the bulk of a district’s annual budget, budget
discussions and decision making often center on the smaller-portion flexible spending that allows
districts to implement strategic priorities and execute improvement plans. How to help a district make
the best use of its flexible spending is the focus of this project.
LIMITATIONS OF EXISTING BUDGETING MODELS
Many budgeting models have been developed over the years. In the K-12 setting, incremental budgeting
and zero-based budgeting are probably the two most widely adopted models. With incremental
budgeting, the budget used for the current fiscal year becomes the base for incremental change (either
increase or decrease) for the next fiscal year. For zero-based budgeting, budget development starts with
nothing in terms of budgeted dollars, and every spending item needs to be justified for approval.
At the core, budget decisions should be aligned with strategic priorities and tied to outcomes. For
existing programs, those that are closely aligned with the district strategic plan and have been proven to
be effective should be continued or expanded with funding support; ineffective ones or programs that do
not focus on the district’s priorities should be altered or discontinued with the savings reallocated. For
new programs and initiatives, the spending should be justified by alignment, evidence of effectiveness
and well-developed implementation plans.
Consequently, budget decisions serve as both a compass, directing a district’s attention and
improvement effort on areas of greatest needs, and a force that drives people to be more cost-impact
2
oriented by spending public money efficiently and effectively. Unfortunately, both incremental
budgeting and zero-based budgeting are limited in achieving these two goals.
The problem with incremental budgeting is obvious for the disconnection between budget decisions and
outcomes. Under this model, a program automatically becomes permanent once it is approved. With this
entitlement status, people expect to receive more or less of what they received last year and largely
spend it in the way in which it has been spent, often regardless of how it has improved teaching and
learning. This creates an environment for people to become complacent since they are neither motivated
nor pressured to continuously improve.
Since incremental budgeting does not provide a process through which existing programs can be
reviewed for adjustments or discontinuation, this budgeting model tends to focus on the allocation of
new spending. The reallocation of existing spending is largely not exercised except when there is a
budget crisis.
Compared to incremental budgeting, the key advantage of zero-based budgeting is the inherent annual
process that forces people to justify both existing and new spending according to certain criteria, which
can also be used as an opportunity to reflect upon program implementation for improvement.
The main challenge for many districts is that it is rather tedious and time-consuming to implement a real
zero-based budgeting process, especially for large districts with tens of thousands of budget items. There
are also situations where most of the budget items are continuously approved each year, producing a
result equivalent to that from an incremental budgeting model. In such cases, the zero-based budgeting
process is in name only.
The annual review and decision cycle, which is the fundamental strength of zero-based budgeting, can
also be a disadvantage, especially in education where many programs take at least one year to get fully
implemented and more time to effect. Often times, a decrease in student achievement might be
observed at the end of the first year implementation of an effective program as students and teachers
are still adapting to the new method or strategy. With the annual decision cycle, such programs may not
survive the first year scrutiny although they will produce positive results in the long run.
CYCLE-BASED BUDGETING
To overcome the limitations of the incremental budgeting and zero-based budgeting models, we
developed a new budgeting model termed cycle-based budgeting, which can be understood as a
combination of grant application and extension of zero-based budgeting.
On the grant application aspect, each new program or initiative must submit a budget request using an
online application form. In the application, in addition to filling out budget items and amounts, the
request submitter needs to specify measurable goals such increasing the percentage of students meeting
the state math standard by 3%, or decreasing discipline referrals by 5%, as well as the number of years
they need to accomplish those goals.
3
On the extension of zero-based budgeting aspect, cycle-based budgeting extends the program review
and budget decision cycle from the traditional annual to a more flexible time frame, which can be one
year or multiple years. The budget request submitters propose the number of years needed to reach the
measurable goals they set on the application form, but the district’s senior leadership team makes the
final decision, which can either shorten or lengthen the cycle.
During the cycle of a program, the implementation and performance data will be monitored and
reviewed by program staff for adjustment purpose, but not by the district’s senior leadership team for
budget decision. That is, the program’s funding is secure unless things go terribly wrong. At the end of
the cycle, whether the program accomplishes the measurable goals set at the beginning and whether it
continues to align with the district’s priorities will be reviewed with budget consequences.
The cycle-based budgeting model also enhances the
existing accounting system by enabling a district to
look at its budget from a different yet badly needed
angle. Budget discussions and decisions on flexible
spending usually revolve around programs. Once a
program is approved, however, the total program
spending is routinely broken down into budget items
and recorded using the corresponding accounting
code. The accounting system allows a districts to track
spending and answer questions such as how much
money is spent on salaries, benefits, supplies, and
services; or examine the distribution of budget
allocation by district department and school building.
However, it fails to link a district’s spending to its focus areas and improvement strategies. It is very
difficult, if not entirely impossible, to find out where money is spent in terms of those focus areas and
whether spending on the improvement strategies makes a difference.
Through the online application form, cycle-based budgeting provides the missing link by enabling a
district to track spending around a district’s strategic planning and execution, as well as answer questions
such as how much money has been spent on literacy, math intervention, discipline, or certain subgroups.
Most important, it allows a district to examine the academic return on investment by looking at whether
the spending has led to the intended outcomes.
Altogether, these three key features of cycle-based budgeting (similarity to grant-application, extension
of zero-based budgeting, and enhancement of the existing accounting system) help create the time and
space necessary for a program and initiative to be thoroughly planned, carefully implemented, closely
monitored, and periodically reviewed. Clear expectations are set at the beginning and accountability is
demanded at the end of the program. As a result, limited financial resources can be reallocated
depending on program implementation and impact, thus making the flexible spending truly flexible.
Strategic
Plan
Finance Monitor &
Evaluation
CBB
4
REFERENCES
Odden, A., & Picus, L. (2008). School finance: A policy perspective (4th ed.). Boston, Mass.: McGraw-Hill.
Rennie Center for Education Research & Policy. (October 2012). Smart School Budgeting: Resources for
Districts. Cambridge, MA: Rennie Center for Education Research & Policy.
Sorenson, R., & Goldsmith, L. (2006). The principal’s guide to school budgeting. Thousand Oaks, Calif.:
Corwin Press.
Levenson, N. (2012). Smarter Budgets, Smarter Schools: How to Survive and Thrive in Tight Times. Harvard
Education Press.
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