Finance: Goal Driven Budgets

The practice of goal driven budgeting was a new concept to me since I live in Indiana.  After greater study, I have come to realize that much of what is put into practice with goal driven budgeting is also evident in Indiana.  According to Dr. Arterbury, the purpose of a goal driven budget is to assist in the attainment of a shared vision for the school district.  In other words, goals are established and the budget is structured to support these goals. Of course, we know that each school district has fixed costs that restrict the amount of money that can be devoted to goals.  Salaries, fuel, electricity, and maintenance are a few examples of costs that must be addressed.  

As I have said, Indiana does not proclaim to use a goal driven budgeting process but I can see the similarities between Indiana and Texas.  In Indiana we are not required to have site-based improvement committees or a district improvement plan.  Each individual school has an improvement plan and our school board establishes goals.  Therefore, to describe how goal driven budgeting is utilized through our district improvement plan, I will need to share information with you about our district goals.  This year district goals for Seymour Community Schools include the following:

1)    Focus on student learning, achievement, and opportunities.

2)    Focus on increasing teachers’ and administrator’s knowledge and skills.

3)    Seek and facilitate meaningful participation of families and community as supportive and informed partners in the education of our students.

4)    Increase the capacity of our facilities and ensure the safety, comfort, access, and security of students, staff and the community.

5)    Maintain a financial balance when budgeting for school programs for a stable corporation during unstable financial times

6)    Create a school corporation administrator transition plan

Examples of how our budget is driven by these goals can be found in recent board action to begin a study to determine facility needs.  Since one of our goals is to increase the capacity of our facilities, the board is now engaged in reviewing various proposals for additions, reorganization, or redistricting to meet the needs of our students.  The budget is supporting the engagement of various architects to provide information and direction.   Another goal supported by the budget deals with safety and security.  Our school corporation has sought grants and will use budgeting to support the implementation of multiple school resource officers stationed in buildings. 

In Indiana, and I would assume the same is true for Texas, a large portion of the budget is set aside for people or salaries.  During my superintendent interview, this point was made very clear.  He stated that whatever our goals may be, the bulk of our expenditures are for people.  We accomplish our goals through human resources.

To conclude, one big difference between Indiana and Texas can be found in the amount of communication sought from stakeholders.  From my experience in Indiana, this has not been an area of focus.  The budgeting process takes place between the superintendent, school board, and business manager in our district.  There are required public meetings but rarely does anyone attend let alone participate in the budgeting process.  I really liked the idea shared in the book, Learning from the Best:  Lessons from Award Winning Superintendents, of forging a strong coalition of the school board, administration, staff, parents, and community.  If I have learned anything so far in my study of the superintendency, communication and collaboration are key to the success of any budget or initiative in the school setting.