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respective duties in order to avoid frustration and inefficiencies that occur when such competencies are not present.

With such an approach to budgeting, both finances and program effectiveness are monitored

simultaneously. budget package district collects

It is important to note that such a system cannot be approach can be in place in one year. The evaluation meaningful student achievement data, which should

implemented hastily. The

component is added improve each year

as the (see

Recommendation 3). Given this approach to budgeting, changes in funding or allocation based on, “how well we are doing?” instead of, “how much did we spend last year?”

levels

are

It cannot be emphasized enough that principals, teachers, other staff, and parents must be key stakeholders in the budget building process. Without their individual involvement, educational

priorities may not be accepted and appropriately focused.

All shareholders will

complete idea of what is funded and student achievement.

and

what

is

not

based

upon

tangible

linkages

between

have a

more

program

costs

Clover Park School District Audit Report Page 125

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