School Budgeting: Traditional Methods and Reform Initiatives

write an expository paper 

below is the rubric and information

Don't use plagiarized sources. Get Your Custom Essay on
School Budgeting: Traditional Methods and Reform Initiatives
Just from $13/Page
Order Essay

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

Home

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.

What Will You Get?

We provide professional writing services to help you score straight A’s by submitting custom written assignments that mirror your guidelines.

Premium Quality

Get result-oriented writing and never worry about grades anymore. We follow the highest quality standards to make sure that you get perfect assignments.

Experienced Writers

Our writers have experience in dealing with papers of every educational level. You can surely rely on the expertise of our qualified professionals.

On-Time Delivery

Your deadline is our threshold for success and we take it very seriously. We make sure you receive your papers before your predefined time.

24/7 Customer Support

Someone from our customer support team is always here to respond to your questions. So, hit us up if you have got any ambiguity or concern.

Complete Confidentiality

Sit back and relax while we help you out with writing your papers. We have an ultimate policy for keeping your personal and order-related details a secret.

Authentic Sources

We assure you that your document will be thoroughly checked for plagiarism and grammatical errors as we use highly authentic and licit sources.

Moneyback Guarantee

Still reluctant about placing an order? Our 100% Moneyback Guarantee backs you up on rare occasions where you aren’t satisfied with the writing.

Order Tracking

You don’t have to wait for an update for hours; you can track the progress of your order any time you want. We share the status after each step.

image

Areas of Expertise

Although you can leverage our expertise for any writing task, we have a knack for creating flawless papers for the following document types.

Areas of Expertise

Although you can leverage our expertise for any writing task, we have a knack for creating flawless papers for the following document types.

image

Trusted Partner of 9650+ Students for Writing

From brainstorming your paper's outline to perfecting its grammar, we perform every step carefully to make your paper worthy of A grade.

Preferred Writer

Hire your preferred writer anytime. Simply specify if you want your preferred expert to write your paper and we’ll make that happen.

Grammar Check Report

Get an elaborate and authentic grammar check report with your work to have the grammar goodness sealed in your document.

One Page Summary

You can purchase this feature if you want our writers to sum up your paper in the form of a concise and well-articulated summary.

Plagiarism Report

You don’t have to worry about plagiarism anymore. Get a plagiarism report to certify the uniqueness of your work.

Free Features $66FREE

  • Most Qualified Writer $10FREE
  • Plagiarism Scan Report $10FREE
  • Unlimited Revisions $08FREE
  • Paper Formatting $05FREE
  • Cover Page $05FREE
  • Referencing & Bibliography $10FREE
  • Dedicated User Area $08FREE
  • 24/7 Order Tracking $05FREE
  • Periodic Email Alerts $05FREE
image

Our Services

Join us for the best experience while seeking writing assistance in your college life. A good grade is all you need to boost up your academic excellence and we are all about it.

  • On-time Delivery
  • 24/7 Order Tracking
  • Access to Authentic Sources
Academic Writing

We create perfect papers according to the guidelines.

Professional Editing

We seamlessly edit out errors from your papers.

Thorough Proofreading

We thoroughly read your final draft to identify errors.

image

Delegate Your Challenging Writing Tasks to Experienced Professionals

Work with ultimate peace of mind because we ensure that your academic work is our responsibility and your grades are a top concern for us!

Check Out Our Sample Work

Dedication. Quality. Commitment. Punctuality

Categories
All samples
Essay (any type)
Essay (any type)
The Value of a Nursing Degree
Undergrad. (yrs 3-4)
Nursing
2
View this sample

It May Not Be Much, but It’s Honest Work!

Here is what we have achieved so far. These numbers are evidence that we go the extra mile to make your college journey successful.

0+

Happy Clients

0+

Words Written This Week

0+

Ongoing Orders

0%

Customer Satisfaction Rate
image

Process as Fine as Brewed Coffee

We have the most intuitive and minimalistic process so that you can easily place an order. Just follow a few steps to unlock success.

See How We Helped 9000+ Students Achieve Success

image

We Analyze Your Problem and Offer Customized Writing

We understand your guidelines first before delivering any writing service. You can discuss your writing needs and we will have them evaluated by our dedicated team.

  • Clear elicitation of your requirements.
  • Customized writing as per your needs.

We Mirror Your Guidelines to Deliver Quality Services

We write your papers in a standardized way. We complete your work in such a way that it turns out to be a perfect description of your guidelines.

  • Proactive analysis of your writing.
  • Active communication to understand requirements.
image
image

We Handle Your Writing Tasks to Ensure Excellent Grades

We promise you excellent grades and academic excellence that you always longed for. Our writers stay in touch with you via email.

  • Thorough research and analysis for every order.
  • Deliverance of reliable writing service to improve your grades.
Place an Order Start Chat Now
image

Order your essay today and save 30% with the discount code Happy