Compile the goal/linkage statements and budget packages and give them to appropriate staff to gather data that best describe needed service levels, program outcomes, and cost-benefits.
Define program performance expectations with the involvement of staff (including principals, teachers, and support staff). Current results should be compared to desired expectations and related service level requirements. For example, to be successful a specific program may need to be established at 110 percent of previous spending levels. This will necessitate a comparable reduction from some other program/budget judged to be of lesser consequence.
Prepare guidelines and recommendations and give them to budget/program managers who will then combine all recommendations into a single budget proposal.
Compile past cost information, especially expenditure percentages of budget, with performance data and recommendations to guide preliminary budget estimates.
Appoint a budget planning team, representing the various stakeholders, that will eventually bring
the draft budget documents to the Superintendent’s Council.
This team studies the goals,
priorities, and parameters inherent in the decisions being made and receives technical support from the directors and managers who developed the program budgets. Discussions of cost- benefit information are critical at this stage. Where needed, budget plans should be extended over a minimum of four years to assure consistency of effort and focus (see Action G.6.5).
The Superintendent’s Council evaluates and ranks the budget packages. Budget requests need to compete with each other for funding based upon data derived from evaluation of the priority of need and level of program effectiveness.
Compile results of the evaluation and ranking and publish them in a tentative budget with programs listed in priority order. Use this draft with administrators for input before a draft is prepared for use as the presentation document.
Build the capital outlay and improvement budget from a zero (or modified zero) base each year with multi-year planning for improvements, including life-cycle replacement and preventive maintenance. Prioritize decisions based on health and safety factors, the impact on the learning environment, and protection of investment. Identify and communicate documented parameters for decisions on needs that are not considered health and safety matters. Many capital needs change annually and do not reoccur once met and paid for, such as durable goods and construction costs. The budget planning process should reflect these changes while projecting life-cycle replacement cost of buildings and systems over five to fifteen years.
Finalize budget allocations based on revenues available, the appropriation levels to be authorized, and program funding priorities and rankings. Prepare the recommended budget to be taken to public hearing before the Board.
Use the public hearing process to communicate broadly the financial planning link with student needs, program priorities, and the results sought through the actions taken. Allow time for
individual comment and questions before document after considering public and Board
the budget adoption meeting. comments and seek adoption (see
Prepare the final Action G.6.4).
14. Establish final program and services to be funded at the level approved by the Board and set the budget in place.
A.6.4: Design the budget management process to allow for an acceptable variation (such as a plus or minus three to five percent) to permit program managers sufficient stability to achieve the desire results. Budget revisions should only occur when acceptable variations have been exceeded, failure to do so would violate sound accounting practices, and/or place the district in financial jeopardy.
A.6.5: Provide training and consultation, as needed to all affected staff members during the transition
to a program-based budgeting personnel who have accounting
process and responsibility
should be required to demonstrate
Clover Park School District Audit Report Page 124